To amend title 4, United States Code, to clarify the treatment of self-employment for purposes of the limitation on State taxation of retirement income.

[AI summary unavailable — showing source text] Amends certain Federal law, which prohibits States from taxing the retirement income of nonresidents, to specifically include retirement plans, programs, or arrangements for self-employed individuals among those which may be so exempt from a State's taxation if the individuals are nonresidents of that State.…