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.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedOct 7, 2005
- Passed HouseJul 17, 2006
- Passed SenateJul 24, 2006
- To the PresidentJul 27, 2006
- Became lawAug 3, 2006Public Law 109-264
Summary
(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.
Cosponsors 22
Members who signed on, in the order they did. Signatures ran from Dec 7, 2005 to Mar 9, 2006.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-TX | Pete Sessions | Dec 7, 2005 | |
| R-PA | Phil English | Dec 7, 2005 | |
| R-FL | Ric Keller | Dec 7, 2005 | |
| R-FL | Tom Feeney | Dec 8, 2005 | |
| R-TX | Kenny Marchant | Dec 13, 2005 | |
| R-OH | Steve Chabot | Dec 13, 2005 | |
| R-NC | Howard Coble | Feb 1, 2006 | |
| R-TX | Jeb Hensarling | Feb 1, 2006 | |
| R-IN | Mike Pence | Feb 1, 2006 | |
| R-VA | J. Randy Forbes | Feb 8, 2006 | |
| R-LA | Richard H. Baker | Feb 8, 2006 | |
| D-VA | Rick Boucher | Feb 8, 2006 | |
| R-CA | Edward R. Royce | Feb 28, 2006 | |
| D-UT | Jim Matheson | Feb 28, 2006 | |
| D-TN | John S. Tanner | Feb 28, 2006 | |
| R-IN | Mark E. Souder | Feb 28, 2006 | |
| R-PA | Melissa A. Hart | Feb 28, 2006 | |
| D-PA | Tim Holden | Feb 28, 2006 | |
| R-VA | Bob Goodlatte | Mar 7, 2006 | |
| R-FL | Ginny Brown-Waite | Mar 7, 2006 | |
| R-GA | Tom Price | Mar 7, 2006 | |
| R-MI | Dave Camp | Mar 9, 2006 |
Committees 2
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Judiciary Committee | Referred Oct 7, 2005Markup Jun 7, 2006Reported Jun 29, 2006 |
| Commercial and Administrative Law Subcommittee | Referred Dec 7, 2005Hearings Dec 14, 2005Markup Dec 14, 2005Reported Dec 14, 2005 | |
| Senate | Finance Committee | Referred Jul 18, 2006Discharged Jul 24, 2006 |
Actions 24
Everything that happened, newest first.
- Aug 3, 2006Signed by President.
- Aug 3, 2006Became Public Law No: 109-264.
- Jul 27, 2006Presented to President.
- Jul 25, 2006Message on Senate action sent to the House.
- Jul 24, 2006Senate Committee on Finance discharged by Unanimous Consent.(consideration: CR S8135)
In the Congressional Record 1
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
| Where | In the Record | Members | Date |
|---|---|---|---|
| Extensions | Debate and remarks E2064 | Chris Cannon R-UT | Oct 7, 2005 |
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Committee report
Congressional Budget Office cost estimates 2
- Jun 22, 2006H.R. 4019, A bill 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<p>Cost estimate for the bill as ordered reported by the House Committee on the Judiciary on June 7, 3006</p>
- Jun 22, 2006H.R. 4019, A bill 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 incomeCost estimate for the bill as ordered reported by the House Committee on the Judiciary on June 7, 3006
Printed hearings 1
Hearings whose printed record names this bill, newest first: hearings on it, and wider hearings where it came up.
| Number | Hearing | Committee | Held |
|---|---|---|---|
| Serial No. 109-72 | 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 INCOME33 pages | Judiciary Committee | Dec 13, 2005 |
CRS reports 3
Congressional Research Service work that CRS links to this bill or the law it became, newest first.
Cite it 3
Products on other subjects that cite it, usually among other measures.
| Product | Title | Kind | Published |
|---|---|---|---|
| RL32994 | District of Columbia: FY2006 Appropriations Archived | Report | Apr 25, 2006 |
| RL32905 | Transportation, the Treasury, Housing and Urban Development, the Judiciary, the District of Columbia, the Executive Office of the President, and Independent Agencies: FY2006 Appropriations Archived | Report | Jan 20, 2006 |
| RL32945 | FY2006 Appropriations for the Department of Transportation Archived | Report | Jan 11, 2006 |
Titles 1
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- 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.
Subjects
Assigned by the Library of Congress. Policy area: Government Operations and Politics.
Text 5
Each version as it was printed, newest first.
- —Enrolled Bill
- Jul 18, 2006Referred in Senate
- Jul 17, 2006Engrossed in House
- Jun 29, 2006Reported in House
- Oct 7, 2005Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.