,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #figj  ,,in ,,the ,,house ,,of  
,,representatives  ,may #bb1 #bjbj,mr4  
,des,jarlais introduced the following   
bill2 which was referred to the         
,committee on ,oversight and ,reform  ,a
 ,,bill  ,to prevent ,states from       
receiving ,federal financial assistance 
if such ,states tax the income of an    
out-of-,state volunteer providing       
assistance during a disaster or         
emergency1 and for other purposes4  #a4 
,short title2 findings  7a7 ,short title
 ,this ,act may be cited as the ,prevent
 ,restrictions ,on ,volunteers' ,incomes
 ,during ,emergencies ,act or the       
,,provide ,act4  7b7 ,findings ,the     
,congress finds that-- 7#a7 volunteers  
are essential during national disasters 
and emergencies2  7#b7 in times of these
 disasters and emergencies1 residents   
from one ,state may aid those in a      
different ,state and provide necessary  
assistance2  7#c7 assistance from across
 ,state lines may continue for many     

weeks or months2 and  7#d7 therefore1 it
 is in the interest of ,congress to     
ensure that those who volunteer in a    
,state in which they do not reside are  
not burdened by an unfair income tax4   
#b4 ,ineligibility for ,federal         
financial assistance for jurisdictions  
that tax volunteers during an emergency 
,beginning with fiscal year #bjbj1 any  
,state or local government which taxes  
the income of an out-of-,state          
individual that has traveled to such    
,state for the purpose of volunteering  
or otherwise providing assistance in    
response to a ,federally declared       
disaster or emergency during the        
emergency period shall be ineligible to 
receive ,federal financial assistance   
7as such term is defined in section     
#geja7;a77#e7 of title #ca1 ,united     
,states ,code74  #c4 ,definitions ,in   
this ,act3 7#a7 ,emergency period ,the  
term emergency period means the period  
of time in which a ,federally declared  
disaster or emergency is in effect4     

7#b7 ,federally declared disaster or    
emergency ,the term ,federally declared 
disaster or emergency means any disaster
 or emergency declared by the ,president
 of the ,united ,states or the          
,secretary of ,health and ,human        
,services in accordance with ,federal   
law4  7#c7 ,local government ,the term  
local government means a county1 city1  
town1 village1 or other general purpose 
political subdivision1 instrumentality1 
or authority of a ,state4  7#d7 ,state  
,the term ,state means each of the #ej  
,states and the ,district of ,columbia1 
the ,commonwealth of ,puerto ,rico1 the 
,virgin ,islands1 ,guam1 ,american      
,samoa1 the ,commonwealth of the        
,northern ,mariana ,islands1 and ,indian
 ,tribes4