II
109th CONGRESS
1st Session
S. 479
IN THE SENATE OF THE UNITED STATES
March 1, 2005
Ms. Cantwell introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend title 4 of the United States Code to prohibit a State from imposing a discriminatory tax on income earned within such State by nonresidents of such State.
Short title
This Act may be cited as the
Nonresident Income Tax Freedom Act of
2005
.
Prohibition on imposition of income taxes by States on nonresidents
In general
Chapter 4 of title 4, United States Code, is amended by adding at the end the following new section:
Prohibition on imposition of income taxes by states on nonresidents
Except to the extent otherwise provided in any voluntary compact between or among States, a State or political subdivision thereof may not impose a tax on income earned within such State or political subdivision by nonresidents of such State.
.
Clerical amendment
The table of sections for chapter 4 of title 4, United States Code, is amended by adding at the end the following new item:
127. Prohibition on imposition of income taxes by States on nonresidents.
.
Effective date
The amendments made by this section shall apply to taxable years ending after the date of enactment of this Act.