49 U.S.C. § 11502

Withholding State and local income tax by rail carriers

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(a) No part of the compensation paid by a rail carrier providing transportation subject to the jurisdiction of the Board under this part to an employee who performs regularly assigned duties as such an employee on a railroad in more than one State shall be subject to the income tax laws of any State or subdivision of that State, other than the State or subdivision thereof of the employee’s residence.(b) A rail carrier withholding pay from an employee under subsection (a) of this section shall file income tax information returns and other reports only with the State and subdivision of residence of the employee.(Added Pub. L. 104–88, title I, § 102(a), Dec. 29, 1995, 109 Stat. 844.)Editorial NotesPrior Provisions

Provisions similar to those in this section were contained in section 11504 of this title prior to the general amendment of this subtitle by Pub. L. 104–88, § 102(a).

Prior sections 11502 to 11507 were omitted in the general amendment of this subtitle by Pub. L. 104–88, § 102(a).

Section 11502, Pub. L. 95–473, Oct. 17, 1978, 92 Stat. 1445, related to conferences and joint hearings with State authorities.

Section 11503, Pub. L. 95–473, Oct. 17, 1978, 92 Stat. 1445, related to tax discrimination against rail transportation property. See section 11501 of this title.

Section 11503a, added Pub. L. 96–296, § 31(a)(1), July 1, 1980, 94 Stat. 823; amended Pub. L. 97–261, § 20, Sept. 20, 1982, 96 Stat. 1122, related to tax discrimination against motor carrier transportation property. See section 14502 of this title.

Section 11504, Pub. L. 95–473, Oct. 17, 1978, 92 Stat. 1446; Pub. L. 97–261, § 29(d), Sept. 20, 1982, 96 Stat. 1128; Pub. L. 101–322, § 7, July 6, 1990, 104 Stat. 296; Pub. L. 103–272, § 5(m)(33), July 5, 1994, 108 Stat. 1378, related to withholding State and local income tax by certain carriers. See sections 11502 and 14503 of this title.

Section 11505, Pub. L. 95–473, Oct. 17, 1978, 92 Stat. 1448; Pub. L. 99–521, § 11(b), Oct. 22, 1986, 100 Stat. 2998, related to State action to enjoin rail carriers from certain actions.

Section 11506, Pub. L. 95–473, Oct. 17, 1978, 92 Stat. 1448; Pub. L. 102–240, title IV, § 4005, Dec. 18, 1991, 105 Stat. 2146, related to registration of motor carriers by a State.

Section 11507, Pub. L. 95–473, Oct. 17, 1978, 92 Stat. 1449; Pub. L. 98–473, title II, § 233, Oct. 12, 1984, 98 Stat. 2031, related to prison-made property governed by State law.

Statutory Notes and Related SubsidiariesEffective Date

Section effective Jan. 1, 1996, except as otherwise provided in Pub. L. 104–88, see section 2 of Pub. L. 104–88, set out as a note under section 1301 of this title.

Notes of Decisions

Cited in 6 cases, 1980–2019 · leading case: Maine v. Thiboutot, 448 U.S. 1 (1980).

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Maine v. Thiboutot, 448 U.S. 1 (1980). · cites it 2× “548 , as amended, 49 U. S. C. § 11502 (a) (2) (1976 ed., Supp.”

Fink v. Comm'r of Revenue, 885 N.E.2d 859 (Mass. App. Ct. 2008). · cites it 10× “The taxpayers claim that, for the subject tax years, income earned in Massachusetts by David while working for Springfield *678 Railway is exempt from Massachusetts nonresident income tax under 49 U.S.C. § 11502 (a) (1995), which provides, in pertinent part, as follows: “No part…”

Etter v. Dep't of Revenue, 377 P.3d 561 (Or. 2016). “Taxpayer contends that the purpose of the federal statute was to protect all employees of air carriers against taxation.”

Julian v. Dep't of Revenue, 17 Or. Tax 384 (Or. T.C. 2004). “49 USC § 11502 (railroad carriers); 49 USC § 14503 (motor carriers).”

Mendoza v. Dept. of Rev. (Or. T.C. 2016). “(See also note after 49 USC § 11502 (1996). Although renumbered, the language of the two provisions is substantially the same and has remained that way through the tax years at issue.”

Niemela v. Dept. of Rev. (Or. T.C. 2019). “Congress has done so in several instances, limiting the power of states to tax the income of nonresidents such as railroad carriers ( 49 USC § 11502 ); motor carriers ( 49 USC § 14503 ), and waterway workers ( 46 USC § 11108 ).”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.