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HR 72 108th Congress House Taxation Commuter tax Government Operations and Politics Intergovernmental tax relations Interstate relations Local taxation State taxation Tax incidence Transportation and Public Works

To prohibit a State from imposing a discriminatory commuter tax on nonresidents, and for other purposes.

Introduced: January 7, 2003 See on congress.gov
This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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 6, 2003
Referred to the Subcommittee on Commercial and Administrative Law.
Jan 7, 2003
Referred to the House Committee on the Judiciary.
Jan 7, 2003
Introduced in House
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 Plain-English summary Congressional Research Service
Prohibits a State from imposing a tax on the income earned in the State by nonresidents unless the tax is of substantial equality of treatment for the citizens of the State and the nonresidents so commuting.
What's happening now March 6, 2003

Referred to the Subcommittee on Commercial and Administrative Law.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 72: To prohibit a State from imposing a discriminatory commuter tax on nonresidents, and for other purposes.. 108th Congress. Open America. https://openamerica.io/bill/108-HR-72/
MLA
"H.R. 72: To prohibit a State from imposing a discriminatory commuter tax on nonresidents, and for other purposes.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-72/.
Bluebook (legal)
H.R. 72, 108th Cong. (2026), https://openamerica.io/bill/108-HR-72/.
Markdown link
[H.R. 72: To prohibit a State from imposing a discriminatory commuter tax on nonresidents, and for other purposes.](https://openamerica.io/bill/108-HR-72/)
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