A bill to limit the authority of States and their subdivisions to impose taxes with respect to income on residents of other States.

Summary

Provides that no State or political subdivision thereof shall have the power to impose an income tax on the income or to establish the rate of taxation on the income of any individual: (1) who is a nonresident of the State which exceeds 50 percent of the tax which would be collected by such State with respect to the income of an individual who is a resident; or (2) who is a resident of the State except to the extent such tax exceeds any tax paid on such income to the State in which the income was earned or derived.

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Documents

1 official file

• Introduced in House

  summary · EN · 18 January 1973

  Open at official source

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