A bill to amend title 4 of the United States Code to restrict the authority of any State or political subdivision to impose any income tax on any compensation paid to any individual who is not a domiciliary or resident of such State or political subdivision.

Prohibits any State or political subdivision of the United States (including the District of Columbia) from treating any compensation paid by any employer to any individual who is not a resident or domiciliary of such State or political subdivision, for State or local income tax purposes, as income for services performed within, or from sources within, such State or political subdivision.