Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
CODE.
Section 11108 of title 46, United States Code, is amended-- (1) by inserting ``(a) Withholding.--'' before ``Wages''; and (2) by adding at the end the following:
``(b) Liability.-- ``(1) Limitation on jurisdiction to tax.--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). ``(2) Application.--This subsection applies to an individual-- ``(A) 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 ``(B) who performs regularly-assigned duties while engaged as a master, officer, or crewman on a vessel operating on the navigable waters of more than one State.''.
Approved November 9, 2000.
LEGISLATIVE HISTORY--S. 893 (H.R. 1293): ---------------------------------------------------------------------------
HOUSE REPORTS: No. 106-927, Pt. 1 accompanying H.R. 1293 (Comm. on the Judiciary). SENATE REPORTS: No. 106-421 (Comm. on Commerce, Science, and Transportation). CONGRESSIONAL RECORD, Vol. 146 (2000): Sept. 28, considered and passed Senate. Oct. 24, considered and passed House.
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