46 U.S.C. § 11108 — Taxes
submitted 43 years ago by Pub. L. 98-89 to r/title-46-SHIPPING · 224 words · no verdicts yet
State and local governments generally may not withhold the wages of covered masters and seamen under their tax laws. Covered workers generally owe income tax only to their State and locality of residence for specified vessel duties.
(a) Wages owed or accruing to a master or seaman on a vessel* in foreign, coastwise, intercoastal, interstate, or noncontiguous trade, or to a person employed on a fishing or fish-processing vessel, may not be withheld under a State* or local tax law. This does not bar withholding a seaman’s wages on a coastwise vessel traveling between ports in the same State when the seaman and employer voluntarily agreed to it.
(b)(1) A person covered by this subsection is not subject to the income-tax law of a State or its local government, other than the State and locality where the person resides, for compensation for the duties in paragraph (2).
(b)(2) This subsection covers a person who:
(A) works on a vessel and performs assigned duties in more than one State as a pilot licensed under section 7101 or licensed or authorized under State law; or
(B) regularly performs assigned duties as a master, officer, or crewman on a vessel operating on navigable waters in two or more States.
Wages due or accruing to a master or seaman on a vessel* in the foreign, coastwise, intercoastal, interstate, or noncontiguous trade or an individual employed on a fishing vessel or any fish processing vessel may not be withheld under the tax laws of a State* or a political subdivision of a State. However, this section does not prohibit withholding wages of a seaman on a vessel in the coastwise trade between ports in the same State if the withholding is under a voluntary agreement between the seaman and the employer of the seaman.
An individual to whom this subsection applies is not subject to the income tax laws of a State or political subdivision of a State, other than the State and political subdivision in which the individual resides, with respect to compensation for the performance of duties described in paragraph (2).
This subsection applies to an individual—
engaged on a vessel to perform assigned duties in more than one State as a pilot licensed under section 7101 of this title or licensed or authorized under the laws of a State; or
who performs regularly assigned duties while engaged as a master, officer, or crewman on a vessel operating on navigable waters in 2 or more States.
Source credit: (Pub. L. 98–89, Aug. 26, 1983, 97 Stat. 580; Pub. L. 98–364, title IV, § 402(14), July 17, 1984, 98 Stat. 450; Pub. L. 106–489, § 1, Nov. 9, 2000, 114 Stat. 2207; Pub. L. 111–281, title IX, § 906, Oct. 15, 2010, 124 Stat. 3012.)
- 1983Enacted · Pub. L. 98-89 · 97 Stat. 580
- 1984Amended · Pub. L. 98-364 · 98 Stat. 450
- 2000Amended · Pub. L. 106-489 · 114 Stat. 2207
- 2010Amended · Pub. L. 111-281 · 124 Stat. 3012
A history note hasn’t been published yet. The record shows enactment by Pub. L. 98-89 on 1983-08-26.
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