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United States · Bill · HR

H.R. 2739 (101st)

To amend title 4, United States Code, to limit the authority of a State to tax a resident of another State on income derived from Federal employment performed on a Federal area located within the borders of two or more contiguous States.

referredUnited States· United States Congress· EN

Introduced

22 June 1989

Last action

Status

Referred to the Subcommittee on Economic and Commercial Law.

Sponsors

Subjects

Discovery layer

Source updated

1 July 2021

Summary

Prohibits a State from taxing the pay or compensation of a Federal employee if: (1) the employee is a resident of another State; (2) the pay or compensation is derived from Federal employment in a Federal area under the control of the uniformed services located within the borders of both States concerned; and (3) there is no reciprocal tax agreement between the States involving the taxation of nonresidents.

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Documents

2 official files

Introduced in House (text)

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Sources

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