HR 1792 · 104th Congress · Taxation

To amend the Internal Revenue Code of 1986 to provide that no deduction shall be allowed for personal income taxes paid to a State (or political subdivision thereof) which taxes nonresidents on income derived from certain Federal areas.

Introduced 1995-06-08· Sponsored by Rep. Bryant, Ed [R-TN-7]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1995-06-08)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to deny a deduction for personal income taxes paid to a State (or political subdivision thereof) which taxes nonresidents on income derived from a Federal area used for Federal military defense purposes which includes portions of Kentucky and Tennessee.…

Summarized by Claude AI · Non-partisan · For informational purposes only