49 U.S.C. § 11502 | Withholding State and local income tax by rail carriers

(a)

No part of the compensation paid by a rail carrier providing transportation subject to the jurisdiction of the Board under this part to an employee who performs regularly assigned duties as such an employee on a railroad in more than one State shall be subject to the income tax laws of any State or subdivision of that State, other than the State or subdivision thereof of the employee’s residence.

(b)

A rail carrier withholding pay from an employee under subsection (a) of this section shall file income tax information returns and other reports only with the State and subdivision of residence of the employee.

Pub. L. 104–88, title I, § 102(a)Dec. 29, 1995109 Stat. 844(Added , , .)

Editorial Notes

Prior Provisions

section 11504 of this title Pub. L. 104–88, § 102(a)Provisions similar to those in this section were contained in prior to the general amendment of this subtitle by .

Pub. L. 104–88, § 102(a)Prior sections 11502 to 11507 were omitted in the general amendment of this subtitle by .

Pub. L. 95–473Oct. 17, 197892 Stat. 1445Section 11502, , , , related to conferences and joint hearings with State authorities.

Pub. L. 95–473Oct. 17, 197892 Stat. 1445 section 11501 of this titleSection 11503, , , , related to tax discrimination against rail transportation property. See .

Pub. L. 96–296, § 31(a)(1)July 1, 198094 Stat. 823 Pub. L. 97–261, § 20Sept. 20, 198296 Stat. 1122 section 14502 of this titleSection 11503a, added , , ; amended , , , related to tax discrimination against motor carrier transportation property. See .

Pub. L. 95–473Oct. 17, 197892 Stat. 1446 Pub. L. 97–261, § 29(d)Sept. 20, 198296 Stat. 1128 Pub. L. 101–322, § 7July 6, 1990104 Stat. 296 Pub. L. 103–272, § 5(m)(33)July 5, 1994108 Stat. 1378Section 11504, , , ; , , ; , , ; , , , related to withholding State and local income tax by certain carriers. See sections 11502 and 14503 of this title.

Pub. L. 95–473Oct. 17, 197892 Stat. 1448 Pub. L. 99–521, § 11(b)Oct. 22, 1986100 Stat. 2998Section 11505, , , ; , , , related to State action to enjoin rail carriers from certain actions.

Pub. L. 95–473Oct. 17, 197892 Stat. 1448 Pub. L. 102–240, title IV, § 4005Dec. 18, 1991105 Stat. 2146Section 11506, , , ; , , , related to registration of motor carriers by a State.

Pub. L. 95–473Oct. 17, 197892 Stat. 1449 Pub. L. 98–473, title II, § 233Oct. 12, 198498 Stat. 2031Section 11507, , , ; , , , related to prison-made property governed by State law.

Statutory Notes and Related Subsidiaries

Effective Date

Jan. 1, 1996Pub. L. 104–88 section 2 of Pub. L. 104–88 section 1301 of this titleSection effective , except as otherwise provided in , see , set out as a note under .