H.R. 4019 (109th): To amend title 4 of the United States Code to clarify the treatment of self-employment for purposes of the limitation on State taxation of retirement income.

Introduced:
Oct 07, 2005 (109th Congress, 2005–2006)
Sponsor:
Rep. Christopher “Chris” Cannon [R-UT3]
Status:
Signed by the President
Slip Law:
This bill became Pub.L. 109-264.

The bill’s title was written by the bill’s sponsor. H.R. stands for House of Representatives bill.

GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


8/3/2006--Public Law. (This measure has not been amended since it was reported to the House on June 29, 2006. The summary of that version is repeated here.)
Amends federal law provisions which prohibit states from taxing the retirement income of nonresidents to include a prohibition on taxing retirement income paid by a partnership to a nonresident retired partner under any written plan, program, or arrangement in effect immediately before retirement begins. Makes such amendment applicable to retirement income received after December 31, 1995.
Provides that certain adjustments to retirement payments under pension or deferred compensation plans, including cost-of-living adjustments, shall not disqualify such plans under the "substantially equal periodic payments" test.

House Republican Conference Summary

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No summary available.

House Democratic Caucus Summary

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The bill contains the following citations to other parts of U.S. law:

United States Code

The United States Code is the compilation of permanent laws enacted by Congress. Temporary and other non-permanent laws do not appear in the United States Code. (About half of the United States Code is the law itself, called positive law. The other half is merely a compilation of the laws but has no legal significance.)