SUBCOMMITTEE OF THE COMMITTEE ON THE JUDICIARY UNITED STATES SENATE SEVENTY-EIGHTH CONGRESS SECOND SESSION ON H. R. 3592 AN ACT TO AMEND THE JUDICIAL CODE IN RESPECT MAY 24 AND JUNE 1, 1944 Printed for the use of the Committee on the Judiciary NOTE: This bill was originally H. R. 2203, 78th Congress, and 44 41171 60181 UNITED STATES WASHINGTON: 1944 CONTENTS 41 Hon. Joseph P. O'Hara, a Representative from Minnesota__ Frank F. Truscott, city solicitor, Philadelphia__ Abraham Wernick, an attorney for the city of Philadelphia. Hon. Charles A. Wolverton, a Representative from New Jersey-- Mortimer M. Kassell, counsel for the New York State Department of Elmer M. Dodd, of the Wage Tax Protest League, Camden, N. J. Lester J. Marier, an employee of the Federal Security Agency and president of Public Health Service Lodge, No. 41, American Feder- Hon. Charles I. Stengle, legislative representative of the American Federation of Government Employees--- City of Trenton, N. J.. Harry K. Green, commissioner of revenue of Arlington County, Va.. MULTIPLE TAXATION ON FEDERAL EMPLOYEES WEDNESDAY, MAY 24, 1944 UNITED STATES SENATE, SUBCOMMITTEE OF THE COMMITTEE ON THE JUDICIARY, Capitol Building, Washington, D. C. The subcommittee of the Committee on the Judiciary met at 10:30 a. m., Senator Ernest W. McFarland presiding. Present: Senators McFarland, Murdock, Wheeler, Revercomb, and Bushfield. Also present: Representatives Joseph P. O'Hara, Charles A. Wolverton, and Earle D. Willey; and James W. Somerville, liaison attorney. Senator MCFARLAND. The committee will come to order. This is a hearing on H. R. 3592. Without objection, the bill will be printed in the record. (H. R. 3592 is as follows:) [H. R. 3592, 78th Cong., 2d sess.] AN ACT To amend the Judicial Code in respect to the original jurisdiction of the district courts of the United States in certain cases, and for other purposes Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 24 of the Judicial Code (36 Stat. 1091; title 28, U. S. C., sec. 41), as amended, be, and the same is hereby, amended by adding thereto a new subsection immediately following subsection twenty-eighth, to be known as subsection twenty-ninth and to read as follows: "Twenty-ninth. Of all actions, suits, or proceedings, involving the liability of any officer or employee of the United States or any Territory or possession thereof, or of the District of Columbia, or of any agency or instrumentality of any one or more of the foregoing, for State tax on the compensation for personal services as such officer or employee, where the claim of domicile on the part of such officer or employee is disputed by the taxing authority of any State." SEC. 2. That title I of the Act of April 12, 1939 (ch. 59, 53 Stat. 574), be, and the same is hereby, amended by adding thereto a new section to read as follows: "SEC. 5. The compensation of an officer or employee of the United States, any Territory or possession thereof, the District of Columbia, or any agency or instrumentality of any one or more of the foregoing, shall be subject to State tax only in the State in which such officer or employee is domiciled. "For the purpose of this Act, the domicile of such officer or employee shall be in the State which he expressly declares to be the State of his domicile: Provided, That he shall have acquired a domicile in such State, under the laws of such State, prior to the beginning of the annual period for which the tax is claimed. Such declaration must be made in writing under oath to the authority whose duty it is to assess, levy, or collect such taxes and the time for filing such declaration shall not expire until sixty days after a written demand for payment of such tax shall have been received by such officer or employee." SEC. 3. For the purpose of this Act the term "State" shall include the District of Columbia and the Territories of Alaska and Hawaii. SEO. 4. For the purpose of this Act the term "State tax" shall include, in addition to a tax levied by a State, a tax levied by any duly constituted taxing authority in a State. 1 |