To amend the Internal Revenue Code of 1986 to deny Federal tax return information to States which impose an income tax on the pension income of individuals who are neither residents nor domiciliaries of the State.

Summary

Amends the Internal Revenue Code to prohibit the disclosure of any tax information to a State that is taxing the retirement income of an individual who is neither a resident nor a domiciliary of that State (pension source tax).

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 7 June 1995

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• Introduced in House (PDF)

  Introduced in House · EN · 7 June 1995

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 7 June 1995

  Open at official source

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