To amend title 4 of the United States Code to clarify the treatment of self-employment for purposes of the limitation on State taxation of retirement income.
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(This measure has not been amended since it was reported to the House on June 29, 2006. The summary of that version is repeated here.)
Amends federal law provisions which prohibit states from taxing the retirement income of nonresidents to include a prohibition on taxing retirement income paid by a partnership to a nonresident retired partner under any written plan, program, or arrangement in effect immediately before retirement begins. Makes such amendment applicable to retirement income received after December 31, 1995.
Provides that certain adjustments to retirement payments under pension or deferred compensation plans, including cost-of-living adjustments, shall not disqualify such plans under the "substantially equal periodic payments" test.
Became Public Law No: 109-264.
- Engrossed in House Formatted Text PDF
- Enrolled Bill Formatted Text PDF
- Introduced in House Formatted Text PDF Formatted XML
- Public Law Formatted Text PDF
- Referred in Senate Formatted Text PDF
- Reported in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 4019: To amend title 4 of the United States Code to clarify the treatment of self-employment for purposes of the limitation on State taxation of retirement income.. 109th Congress. Open America. https://openamerica.io/bill/109-HR-4019/
"H.R. 4019: To amend title 4 of the United States Code to clarify the treatment of self-employment for purposes of the limitation on State taxation of retirement income.." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-4019/.
H.R. 4019, 109th Cong. (2026), https://openamerica.io/bill/109-HR-4019/.
[H.R. 4019: To amend title 4 of the United States Code to clarify the treatment of self-employment for purposes of the limitation on State taxation of retirement income.](https://openamerica.io/bill/109-HR-4019/)