A bill to amend section 106 of title 4 of the United States Code relating to State taxation of the income of residents of another State.

[AI summary unavailable — showing source text] Prohibits a State from imposing a tax on the income of a non-domiciliary who works or transacts business within a Federal area in which he does not reside and who commutes to such employment unless such State provides the taxpayer with material and proportionate benefits and protection.…