A bill to exclude from Federal income taxation amounts received in settlement of refund claims for State or local income taxes on Federal retirement benefits which were not subject to State or local income taxation on the same basis as State or local retirement benefits.

Summary

Amends the Internal Revenue Code to exclude from gross income any amount received after December 31, 1994, from a State in settlement of a claim for a refund of State income taxes attributable to the taxation of any protected retirement benefit of an officer or employee of the United States paid before January 1, 1990.

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 30 June 1994

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 30 June 1994

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 30 June 1994

  Open at official source

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