84 STAT. ]
PUBLIC LAW 91-569-DEC. 23, 1970
'
1501
of any State or subdivision thereof other than the State or subdivision wherein more than 50 per centum of the compensation paid by the carrier to such employee is earned: Provided, however, That if the employee did not earn more than 50 per centum of his compensation from said carrier in any one State or any subdivision thereof during the preceding calendar year, then withholding shall be required only for the State or subdivision of the employee's residence, as shown on the employment records of any such carrier; nor shall such carrier file any information return or other report for income tax purposes with respect to such compensation with any State or subdivision thereof other than such State or subdivision of residence, and the State or subdivision for which the withliolding of such tax has been required under this subsection. "(b) For the purposes of subsection (a), an employee shall be deemed to have earned more than 50 per centum of his compensation in any State or subdivision in which the mileage traveled by him in such State or subdivision is more than 50 per centum of the total mileage traveled by him in the calendar year while so employed. "(c) For the purpose of this section the term 'State' also means any "state." possession of the United States or the Commonwealth of Puerto Rico; and the term 'compensation' shall mean all moneys received for serv- "compensaices rendered by an employee, as defined in subsection (a) in the per- °" " formance of his duties and shall include wages and salary." SEC. 3. (a) Part III of the Interstate Commerce Act is amended by ^4 Stat. 929; redesignating section 324 as section 325 and by inserting before such ^^49 USC 90^1. section a new section as follows: "EXEMPTION
or
CERTAIN
COMPENSATION
OF EMPLOYEES
FROM
REPORT-
I N G FOR I N C O M E T A X PURPOSES FOR OTHER THAN STATE OR SUBDIVISION OF RESIDENCE OR STATE OR SUBDIVISION WHEREIN MORE THAN FIFTY PER CENTUM OF COMPENSATION IS EARNED
" S E C 324. (a) No water carrier subject to the provisions of this part nor any water carrier or class of water carriers operating on inland or coastal waters under an exemption provided therein shall file any information return or other report for income tax purposes with respect to the compensation paid to any employee who performs his regularly assigned duties as an employee of such carrier in more than one State with any State or subdivision thereof other than the State or subdivision of such employee's residence, as shown on the employment records of such carrier, and the State or subdivision in which such employee earned more than 50 per centum of the compensation paid him by such carrier during the preceding calendar year. The provisions of this section shall also apply with respect to the compensation paid to any master, officer, or seaman 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. " (b) For the purposes of subsection (a), an employee shall be deemed to have earned more than 50 per centum of his compensation in any State or subdivision in which the time worked by him in such State or subdivision is more than 50 per centum of the total time worked by him in the calendar year while so employed. "(c) For the purpose of this section the term 'compensation' shall tion^°"^"^^' mean all moneys received for services rendered by an employee, as defined in subsection (a) in the performance of his duties and shall include wages and salary." (b) The table of contents contained in section 301 of the Interstate Commerce Act is amended by striking out
�
