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HR 431 102th Congress House Taxation Income tax Labor and Employment Residence requirements Retirement income State taxation

To prohibit a State from imposing an income tax on the pension income of individuals who are not residents or domiciliaries of that State.

Introduced: January 3, 1991 See on congress.gov
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 7, 1991
Referred to the Subcommittee on Economic and Commercial Law.
Jan 3, 1991
Introduced in House
Jan 3, 1991
Referred to the House Committee on Judiciary.
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 Plain-English summary Congressional Research Service

Amends Federal law to prohibit any State from imposing an income tax on the pension income of any individual who is not a resident or domiciliary of that State.

What's happening now June 7, 1991

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
Norton, Eleanor Holmes
District of Columbia · Feb 4, 1992
 R
Smith, Christopher H.
New Jersey · Oct 1, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 431: To prohibit a State from imposing an income tax on the pension income of individuals who are not residents or domiciliaries of that State.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-431/
MLA
"H.R. 431: To prohibit a State from imposing an income tax on the pension income of individuals who are not residents or domiciliaries of that State.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-431/.
Bluebook (legal)
H.R. 431, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-431/.
Markdown link
[H.R. 431: To prohibit a State from imposing an income tax on the pension income of individuals who are not residents or domiciliaries of that State.](https://openamerica.io/bill/102-HR-431/)
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