Skip to main content
HR 1096 101th Congress House Taxation Income Income tax State taxation

To prohibit a State from taking into account income from sources outside the State in determining the amount of income tax imposed on individuals who are not residents or domiciliaries of the State.

Introduced: February 23, 1989 See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 27, 1989
Referred to the Subcommittee on Economic and Commercial Law.
Feb 23, 1989
Referred to the House Committee on Judiciary.
Feb 23, 1989
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

Amends Federal law to prohibit any State from considering out-of-State income when determining the State income tax liability of any individual who is not a resident or domiciliary of the taxing State.

What's happening now March 27, 1989

Referred to the Subcommittee on Economic and Commercial Law.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 2
All 2 Democratic 1 Republican 1
D
Pallone, Frank
New Jersey · Feb 28, 1989
 R
Smith, Christopher H.
New Jersey · Feb 28, 1989
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1096: To prohibit a State from taking into account income from sources outside the State in determining the amount of income tax imposed on individuals who are not residents or domiciliaries of the State.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-1096/
MLA
"H.R. 1096: To prohibit a State from taking into account income from sources outside the State in determining the amount of income tax imposed on individuals who are not residents or domiciliaries of the State.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-1096/.
Bluebook (legal)
H.R. 1096, 101st Cong. (2026), https://openamerica.io/bill/101-HR-1096/.
Markdown link
[H.R. 1096: To prohibit a State from taking into account income from sources outside the State in determining the amount of income tax imposed on individuals who are not residents or domiciliaries of the State.](https://openamerica.io/bill/101-HR-1096/)
Report a problem