A bill to amend title 4 of the United States Code to prohibit the imposition of discriminatory commuter taxes by political subdivisions of States.

Amends the Internal Revenue Code to prohibit a political subdivision of a State from imposing a tax on income earned within such political subdivision by nonresidents of the political subdivision unless the effective rate of such tax imposed on such nonresidents who are residents of such State is not less than such rate imposed on such nonresidents who are not residents of such State.