49 U.S.C. § 11502 — Withholding State and local income tax by rail carriers
submitted 31 years ago by Pub. L. 104-88 to r/title-49-TRANSPORTATION · 105 words · no verdicts yet
This section limits the State and local income taxes that may apply to certain rail employees’ compensation. It also limits where the rail carrier must file related tax information and reports.
(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 must be subject to the income tax laws of any State or subdivision of that State, other than the State or subdivision of it of the employee’s residence.
(b) A rail carrier withholding pay from an employee under subsection
(a) of this section must file income tax information returns and other reports only with the State and subdivision of residence of the employee.
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.
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.
Source credit: (Added Pub. L. 104–88, title I, § 102(a), Dec. 29, 1995, 109 Stat. 844.)
- 1995Enacted · Pub. L. 104-88 · 109 Stat. 844
A history note hasn’t been published yet. The record shows enactment by Pub. L. 104-88 on 1995-12-29.
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