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HR 1655 102th Congress House Taxation Income tax Intergovernmental tax relations Labor and Employment Residence requirements State taxation Tax deductions

To amend the Internal Revenue Code of 1986 to provide that no deduction shall be allowed for certain taxes paid to States which tax nonresidents on pension income in an unfair manner.

Introduced: March 22, 1991 See on congress.gov
This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 22, 1991
Referred to the House Committee on Ways and Means.
Mar 22, 1991
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to deny a deduction for any tax imposed by a State on the pension income of a resident if the State imposes, assesses, or takes action to collect any tax on the pension income of a nonresident. Sets forth rules for allowable taxation of nonresident pension income.

What's happening now March 22, 1991

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 1655: To amend the Internal Revenue Code of 1986 to provide that no deduction shall be allowed for certain taxes paid to States which tax nonresidents on pension income in an unfair manner.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-1655/
MLA
"H.R. 1655: To amend the Internal Revenue Code of 1986 to provide that no deduction shall be allowed for certain taxes paid to States which tax nonresidents on pension income in an unfair manner.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-1655/.
Bluebook (legal)
H.R. 1655, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-1655/.
Markdown link
[H.R. 1655: To amend the Internal Revenue Code of 1986 to provide that no deduction shall be allowed for certain taxes paid to States which tax nonresidents on pension income in an unfair manner.](https://openamerica.io/bill/102-HR-1655/)
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