49 USC § 11502 - Withholding State and local income tax by rail carriers

---
identifier: "/us/usc/t49/s11502"
source: "usc"
legal_status: "official_legal_evidence"
title: "49 USC § 11502 - Withholding State and local income tax by rail carriers"
title_number: 49
title_name: "TRANSPORTATION"
section_number: "11502"
section_name: "Withholding State and local income tax by rail carriers"
chapter_number: 115
chapter_name: "FEDERAL-STATE RELATIONS"
part_number: "A"
part_name: "RAIL"
positive_law: true
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 104–88, title I, § 102(a), Dec. 29, 1995, 109 Stat. 844.)"
---


# § 11502. Withholding State and local income tax by rail carriers

**(a)** No part of the compensation paid by a rail carrier providing transportation subject to the jurisdiction of the Board under this part to an employee who performs regularly assigned duties as such an employee on a railroad in more than one State shall be subject to the income tax laws of any State or subdivision of that State, other than the State or subdivision thereof of the employee’s residence.

**(b)** A rail carrier withholding pay from an employee under subsection (a) of this section shall file income tax information returns and other reports only with the State and subdivision of residence of the employee.

---

**Source Credit**: (Added Pub. L. 104–88, title I, § 102(a), Dec. 29, 1995, 109 Stat. 844.)

## Editorial Notes

### Prior Provisions

Provisions similar to those in this section were contained in  prior to the general amendment of this subtitle by .

Prior sections 11502 to 11507 were omitted in the general amendment of this subtitle by .

Section 11502, , , , related to conferences and joint hearings with State authorities.

Section 11503, , , , related to tax discrimination against rail transportation property. See .

Section 11503a, added , , ; amended , , , related to tax discrimination against motor carrier transportation property. See .

Section 11504, , , ; , , ; , , ; , , , related to withholding State and local income tax by certain carriers. See sections 11502 and 14503 of this title.

Section 11505, , , ; , , , related to State action to enjoin rail carriers from certain actions.

Section 11506, , , ; , , , related to registration of motor carriers by a State.

Section 11507, , , ; , , , related to prison-made property governed by State law.

## Statutory Notes and Related Subsidiaries

### Effective Date

Section effective , except as otherwise provided in , see , set out as a note under .