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H.R. 4019 · 109th Congress

To amend title 4 of the United States Code to clarify the treatment of self-employment for purposes of the…

Full title

To amend title 4 of the United States Code to clarify the treatment of self-employment for purposes of the limitation on State taxation of retirement income.

Law · 109-264 · Aug 3, 2006
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Became law without a recorded vote. It passed by voice vote or unanimous consent, which don't record how each member voted.

  1. House Introduced Oct 7, 2005
  2. House Passed Jul 17, 2006
  3. Senate Passed Jul 24, 2006
  4. President To the President Jul 27, 2006
  5. President Signed Aug 3, 2006
  6. Law Aug 3, 2006

Amends federal law provisions which prohibit states from taxing the retirement income of nonresidents to include a prohibition on taxing retirement income paid by a partnership to a nonresident retired partner under any written plan, program, or arrangement in effect immediately before retirement begins.

What it does: CRS summary · Public Law · Aug 3, 2006

(This measure has not been amended since it was reported to the House on June 29, 2006. The summary of that version is repeated here.)

Amends federal law provisions which prohibit states from taxing the retirement income of nonresidents to include a prohibition on taxing retirement income paid by a partnership to a nonresident retired partner under any written plan, program, or arrangement in effect immediately before retirement begins. Makes such amendment applicable to retirement income received after December 31, 1995.

Provides that certain adjustments to retirement payments under pension or deferred compensation plans, including cost-of-living adjustments, shall not disqualify such plans under the "substantially equal periodic payments" test.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: To amend title 4 of the United States Code to clarify the treatment of self-employment for purposes of the limitation on State taxation of retirement income.

Latest action (Aug 3, 2006): Became Public Law No: 109-264.

Policy area: Government Operations and Politics · Origin: House · Introduced: Oct 7, 2005

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

  1. House Introduced Oct 7, 2005
  2. House Passed Jul 17, 2006
  3. Senate Passed Jul 24, 2006
  4. President To the President Jul 27, 2006
  5. President Signed Aug 3, 2006
  6. Law Aug 3, 2006

No recorded floor vote found.