H.R. 5298 · 108th Congress
To amend title 4, United States Code, to clarify the treatment of self-employment for purposes of the limitation on State taxation of retirement income.
- Stage
- In committee
- Sponsor
- Chris Cannon
- Introduced
- 2004-10-08
- Latest action
- 2004-11-05 · Referred to the Subcommittee on Commercial and Administrative Law.
Summary
Amends certain Federal law, which prohibits States from taxing the retirement income of nonresidents, to specifically include retirement plans, programs, or arrangements for self-employed individuals among those which may be so exempt from a State's taxation if the individuals are nonresidents of that State.