H.R. 2242

To prohibit a State from imposing a discriminatory commuter tax on nonresidents, and for other purposes.

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I

110th CONGRESS

1st Session

H. R. 2242

IN THE HOUSE OF REPRESENTATIVES

May 9, 2007

Mr. Frelinghuysen introduced the following bill; which was referred to the Committee on the Judiciary

A BILL

To prohibit a State from imposing a discriminatory commuter tax on nonresidents, and for other purposes.

1.

Prohibition on imposing discriminatory commuter tax on nonresidents

(a)

Prohibition

A State may not impose a tax on the income earned in the State by nonresidents unless the tax is of substantial equality of treatment for the citizens of the State and the nonresidents so commuting.

(b)

State

For purposes of subsection (a), the term State includes the District of Columbia and any political subdivision of a State.