PRINTER'S NO. 3816
No. 570 Session of 2002
INTRODUCED BY BROWNE, ADOLPH, BARD, BENNINGHOFF, BIRMELIN,
CAPPELLI, CLARK, CLYMER, M. COHEN, CORNELL, CORRIGAN,
CREIGHTON, DALLY, DiGIROLAMO, FEESE, FICHTER, FLICK, GANNON,
GEORGE, GRUCELA, HARHAI, HARHART, HERMAN, HERSHEY, HORSEY,
KENNEY, MAJOR, McCALL, McILHINNEY, NICKOL, PIPPY, ROHRER,
ROONEY, RUBLEY, SAMUELSON, SAYLOR, SCHRODER, SEMMEL, STEIL,
TIGUE, WASHINGTON, WATSON AND M. WRIGHT, MAY 6, 2002
REFERRED TO COMMITTEE ON INTERGOVERNMENTAL AFFAIRS, MAY 6, 2002
A CONCURRENT RESOLUTION
1 Memorializing the Congress of the United States to develop a
2 nationwide reciprocity agreement among the states regarding
3 individual income taxes.
4 WHEREAS, Nonresident employees who live and work in states
5 that do not have a reciprocal agreement regarding individual
6 income taxes are required to file two tax returns, one with the
7 state in which they earned the income and a separate return with
8 the state in which they reside; and
9 WHEREAS, Most states allow their resident taxpayers to take a
10 tax credit for taxes paid to the state in which they are
11 employed; and
12 WHEREAS, Voluntary reciprocal agreements reduce the
13 taxpayer's tax burden and the burden of filing returns with both
14 states; and
15 WHEREAS, Reciprocal agreements are voluntary agreements
16 between two states, typically allowing the resident state to tax
1 the out-of-state income earned and disallowing the state in
2 which the taxpayer is employed the right to tax the income;
3 therefore be it
4 RESOLVED (the Senate concurring), That the General Assembly
5 of the Commonwealth of Pennsylvania memorialize the Congress of
6 the United States to develop a national policy on states'
7 taxation of out-of-state income; and be it further
8 RESOLVED, That the national policy allow only the state in
9 which the taxpayer is a resident to tax earned income; and be it
10 further
11 RESOLVED, That copies of this resolution be transmitted to
12 the President of the United States, the presiding officers of
13 each house of Congress and to each member of Congress from
14 Pennsylvania.
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