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.
Public Law 109-264 · H.R. 4019 · 109th Congress · began in the House
Signed by George W. Bush (R) on Aug 3, 2006 · Government Operations and Politics
Sponsor: Rep. Chris Cannon (R-UT-3)
Cosponsors (22): Rep. Phil English, Rep. Pete Sessions,
Passage votes
- HouseVoice vote
- SenateUnanimous consent
Data notes
The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.
Summary
The Congressional Research Service’s plain-language summary of what the law does.
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.
Committees
The committees the bill was sent to, and what each did with it.
Judiciary Committee · House · markup by, referred to, reported bySubcommittee: Commercial and Administrative Law Subcommittee
Data notes
A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.
Related bills
The record lists no related bills.
Data notes
Related bills are identified by the Congressional Research Service, the House and the Senate: companion and identical bills, bills with similar text, bills that were folded into this law, and rules that brought it to the floor. A bill that is itself a public law in this site’s data links here; the others link to Congress.gov.
Timeline
From introduction to signing, newest first: the committees, the floor and the president. 24 actions.
- Aug 3, 2006Became lawBecame law · Became Public Law No: 109-264.
- Became lawBecame law · Signed by President.
- Jul 27, 2006FloorFloor · Presented to President.
- Jul 25, 2006FloorFloor · Message on Senate action sent to the House.
- Jul 24, 2006FloorFloor · Passed Senate without amendment by Unanimous Consent.
- CommitteeCommittee · Senate Committee on Finance discharged by Unanimous Consent.
- Jul 18, 2006CommitteeCommittee · Received in the Senate and Read twice and referred to the Committee on Finance.
- Jul 17, 2006FloorFloor · Motion to reconsider laid on the table Agreed to without objection.
- FloorFloor · On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
- FloorFloor · DEBATE - The House proceeded with forty minutes of debate on H.R. 4019.
- FloorFloor · Considered under suspension of the rules.
- FloorFloor · Mr. Sensenbrenner moved to suspend the rules and pass the bill, as amended.
- Jun 29, 2006CalendarCalendar · Placed on the Union Calendar, Calendar No. 304.
- CommitteeCommittee · Reported (Amended) by the Committee on Judiciary. H. Rept. 109-542.
- Jun 7, 2006CommitteeCommittee · Ordered to be Reported (Amended) by Voice Vote.
- CommitteeCommittee · Committee Consideration and Mark-up Session Held.
- Dec 14, 2005CommitteeCommittee · Hearings by Commercial and Administrative Law Subcommittee of the House Judiciary Committee
- Dec 13, 2005CommitteeCommittee · Forwarded by Subcommittee to Full Committee by Voice Vote.
- CommitteeCommittee · Subcommittee Consideration and Mark-up Session Held.
- CommitteeCommittee · Subcommittee Hearings Held.
- Dec 6, 2005CommitteeCommittee · Referred to the Subcommittee on Commercial and Administrative Law.
- Oct 7, 2005CommitteeCommittee · Referred to the House Committee on the Judiciary.
- CommitteeCommittee · Sponsor introductory remarks on measure. (CR E2064)
- IntroducedIntroduced · Introduced in House
Data notes
Every action the Library of Congress lists for the bill, from introduction to signing, plus the dated committee hearings. The source lists many steps twice (the chamber’s own entry and the Library of Congress copy, or a presidential and a became-law entry with the same words); those are shown once. Amendments are listed in their own section.
Amendments
No amendments to this bill are on record.
Data notes
Amendments offered to this bill in either chamber, as the Library of Congress records them: each with a status read from its last recorded step: agreed to, rejected, withdrawn, ruled out of order, fell with another amendment, or offered with no vote recorded (most Senate amendments are only ever offered). The wording of each amendment is the source’s. Amendments to amendments and amendments to other bills are not listed.
Official record
The bill’s full text is on Congress.gov. Data through Oct 7, 2026.