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HR 4019 - 109

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.

Became Public Law No: 109-264.

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Summary

49 Public Law Aug 18, 2006

(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.

82 Passed Senate without amendment Aug 18, 2006

(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.

36 Passed House amended Aug 18, 2006

(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.

17 Reported to House with amendment(s) Jul 14, 2006

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.

00 Introduced in House Jul 6, 2006

Amends certain federal law, which prohibits states from taxing the retirement income of nonresidents, to specify retirement plans, programs, or arrangements for self-employed individuals among those which may be exempt from state taxation if the individuals are nonresidents of that state. Provides that certain adjustments of a plan's benefits will not cause its periodic payments to fail the test of being substantially equal.

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Timeline

Aug 3, 2006

Signed by President.

Aug 3, 2006

Signed by President.

Aug 3, 2006

Became Public Law No: 109-264.

Aug 3, 2006

Became Public Law No: 109-264.

Jul 27, 2006

Presented to President.

Jul 27, 2006

Presented to President.

Jul 25, 2006

Message on Senate action sent to the House.

Jul 24, 2006

Senate Committee on Finance discharged by Unanimous Consent.(consideration: CR S8135)

Jul 24, 2006

Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR S8135)

Jul 24, 2006

Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.(text: CR S8135)

Jul 24, 2006

Passed Senate without amendment by Unanimous Consent. (text: CR S8135)

Jul 18, 2006

Received in the Senate and Read twice and referred to the Committee on Finance.

Jul 17, 2006

Mr. Sensenbrenner moved to suspend the rules and pass the bill, as amended.

Jul 17, 2006

Considered under suspension of the rules. (consideration: CR H5244-5245)

Jul 17, 2006

DEBATE - The House proceeded with forty minutes of debate on H.R. 4019.

Jul 17, 2006

Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.(text: CR H5244)

Jul 17, 2006

On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5244)

Jul 17, 2006

Motion to reconsider laid on the table Agreed to without objection.

Jun 29, 2006

Reported (Amended) by the Committee on Judiciary. H. Rept. 109-542.

Jun 29, 2006

Reported (Amended) by the Committee on Judiciary. H. Rept. 109-542.

Jun 29, 2006

Placed on the Union Calendar, Calendar No. 304.

Jun 7, 2006

Committee Consideration and Mark-up Session Held.

Jun 7, 2006

Ordered to be Reported (Amended) by Voice Vote.

Dec 13, 2005

Subcommittee Hearings Held.

Dec 13, 2005

Subcommittee Consideration and Mark-up Session Held.

Dec 13, 2005

Forwarded by Subcommittee to Full Committee by Voice Vote.

Dec 6, 2005

Referred to the Subcommittee on Commercial and Administrative Law.

Oct 7, 2005

Introduced in House

Oct 7, 2005

Introduced in House

Oct 7, 2005

Sponsor introductory remarks on measure. (CR E2064)

Oct 7, 2005

Referred to the House Committee on the Judiciary.

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Amendments

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