< Back to H.R. 4244 (103rd Congress, 1993–1994)

Text of the Transportation Employee Equitable Treatment Act of 1994

This bill was introduced on April 18, 1994, in a previous session of Congress, but was not enacted. The text of the bill below is as of Apr 18, 1994 (Introduced).

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HR 4244 IH

103d CONGRESS

2d Session

H. R. 4244

To amend title 46, United States Code, to provide equitable treatment for certain individuals employed on vessels with respect to State and local income taxes.

IN THE HOUSE OF REPRESENTATIVES

April 18, 1994

Mrs. UNSOELD (for herself and Mr. STUDDS) introduced the following bill; which was referred jointly to the Committees on Merchant Marine and Fisheries and the Judiciary


A BILL

To amend title 46, United States Code, to provide equitable treatment for certain individuals employed on vessels with respect to State and local income taxes.

    Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ‘Transportation Employee Equitable Treatment Act of 1994’.

SEC. 2. EQUITABLE TREATMENT FOR INDIVIDUALS EMPLOYED ON VESSELS WITH RESPECT TO STATE AND LOCAL INCOME TAXES.

    Section 11108 of title 46, United States Code, is amended--

      (1) by inserting ‘(a)’ before the first sentence; and

      (2) by adding at the end the following:

    ‘(b) An individual who performs regularly assigned duties in more than one State while employed on a vessel as a master or seaman or as a pilot licensed under section 7101 of this title or licensed or authorized under the laws of a State, shall not be subject to the income tax laws of a State or political subdivision of a State with respect to that employment, other than the State and political subdivision in which the individual resides.’.