A bill to amend the Internal Revenue Code to regulate and prevent multiple taxation of certain kinds of income.

Summary

Prohibits a State from imposing a tax on income earned by a non-domiciliary State unless the income was earned in that State. Permits the State taxation of income earned by domiciliaries outside the State to the extent that such taxation exceeds the tax imposed by the State in which the income was earned.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 17 May 1977

   Introduced

   Referred to House Committee on the Judiciary.

   Source: IntroReferral

2. 17 May 1977

   Introduced

   Introduced in House

   Source: IntroReferral

3. 17 May 1977

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in House

  summary · EN · 17 May 1977

  Open at official source

Sponsors

• Rep. Smith, Neal Edward [D-IA-4] · D · Sponsor
• · hswm00 · Standing
• · hsju00 · Standing

Related records

• related to → A bill to amend the Internal Revenue Code to regulate and prevent multiple taxation of certain kinds of income.