U.S. Code » Title 49 » Subtitle SUBTITLE IV— INTERSTATE TRANSPORTATION › Part PART B— MOTOR CARRIERS, WATER CARRIERS, BROKERS, AND FREIGHT FORWARDERS › Chapter CHAPTER 145— FEDERAL-STATE RELATIONS

49 U.S.C. § 14503

Withholding State and local income tax by certain carriers

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(a)Single State Tax Withholding.—(1)In general.—No part of the compensation paid by a motor carrier providing transportation subject to jurisdiction under subchapter I of chapter 135 or by a motor private carrier to an employee who performs regularly assigned duties in 2 or more States as such an employee with respect to a motor vehicle 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.(2)Employee defined.—In this subsection, the term “employee” has the meaning given such term in section 31132.(b)Special Rules.—(1)Calculation of earnings.—In this subsection, an employee is deemed to have earned more than 50 percent of pay in a State or subdivision of that State in which the time worked by the employee in the State or subdivision is more than 50 percent of the total time worked by the employee while employed during the calendar year.(2)Water carriers.—A water carrier providing transportation subject to jurisdiction under subchapter II of chapter 135 shall file income tax information returns and other reports only with—(A) the State and subdivision of residence of the employee (as shown on the employment records of the carrier); and(B) the State and subdivision in which the employee earned more than 50 percent of the pay received by the employee from the carrier during the preceding calendar year.(3)Applicability to sailors.—This subsection applies to pay of a master, officer, or sailor who is a member of the crew on a vessel engaged in foreign, coastwise, intercoastal, or noncontiguous trade or in the fisheries of the United States.(c)Filing of Information.—A motor and motor private 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, § 103, Dec. 29, 1995, 109 Stat. 901.)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).

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 10 cases, 2000–2019 · leading case: Julian v. Dep't of Revenue, 17 Or. Tax 384 (Or. T.C. 2004).
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Julian v. Dep't of Revenue, 17 Or. Tax 384 (Or. T.C. 2004). · cites it 3× “49 USC § 11502 (railroad carriers); 49 USC § 14503 (motor carriers). Under those statutes, qualifying employees who perform regularly assigned duties in two or more states may only be taxed in their state of residence.”
Julian v. Dep't of Revenue, 118 P.3d 798 (Or. 2005). “” 49 USC § 14503 (a)(1) (emphasis added). The parties agree that taxpayer received compensation for driving in two or more states and that OFB regularly assigned such duties.”
Tarabochia v. Dep't of Revenue, 18 Or. Tax 210 (Or. T.C. 2005). · cites it 5× “” 49 USC § 14503 (a)(1) (emphasis added). At issue in this case is whether taxpayer was an “employee” within the meaning of the Amtrak Act and whether taxpayer performed “regularly assigned duties in 2 or more States.”
Lac Du Flambeau Band of Lake Superior Chippewa Indians v. Zeuske, 145 F. Supp. 2d 969 (W.D. Wis. 2000). “See 49 U.S.C. § 14503 (effective Jan. 1, 1996) and its predecessor, 49 U.”
Feist v. Dep't of Revenue, 18 Or. Tax 471 (Or. T.C. 2003). · cites it 2× “1 Amtrak Reauthorization and Improvement Act of 1990, Pub L 101-322,104 Stat 295 (1990) (codified as amended at 49 USC § 14503 (Supp 11994)). 2 The Amtrak Act provides: “No part of the compensation paid by a motor carrier providing transportation * * * to an employee who…”
Mendoza v. Dept. of Rev. (Or. T.C. 2016). · cites it 3× “) That statute was renumbered in 1995 pursuant to Public Law 104-88 from 49 USC § 11504 to 49 USC § 14503 . (See also note after 49 USC § 11502 (1996).”
Niemela v. Dept. of Rev. (Or. T.C. 2019). · cites it 3× “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 ).”
Roe v. Dep't of Revenue, 16 Or. Tax 395 (Or. T.C. 2001). · cites it 2× “” 49 USC § 14503 (a) (1994) (emphasis added).”
Wright v. Dep't of Revenue (Or. T.C. 2013). · cites it 2× “49 USC § 14503 . An inter-state motor carrier is one such specific employee.”
Lee v. Dep't of Revenue, 16 Or. Tax 215 (Or. T.C. 2000). “” 49 USC § 14503 (a)(1). That statute was originally codified at 49 USC section 11504 (b)(1).”
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