Untitled Texas Attorney General Opinion ( 1985 )

The Attorney General of Texas
JIM MATTOX Iecember 30, 1985
Attorney General
Supreme Court Building Honorable Lloyd Cr,iss Opinion No. JM-411
P. 0. BOX 12548 chairmen
Aus!in. TX. 78711. 2548 Committee on Labor,and Re: Whether a neighboring state is
5121475.2501 Employment Rela.tions prohibited from withholding state
Telex 9101874.13S7
Telecopier 5121475.0266
Texas House of Representatives income tax payments from the salary
P. 0. Box 2910 of an employee who is a permanent
Austin, Texas 7f769 resident of Texas but who works
714 Jackson, Suite 700 partially or temporarily in the
Dallas, TX. 75202.4506
neighboring state
214l742.8944
Dear Representatiw Criss:
4824 Alberta Ave., Suite 160
El Paso, TX. 79905.2793 You have submitted the following request regarding the
915/533-3464 withholding of state income tax from,the pay of certain railroad
employees who are Texas residents:
1001 Texas. Suite 700
Houston, TX. 77002~3111 Individuals living in Texas and working for
713/2235&W railroad,8 are often required to travel through
several states in the course of their daily
employmsnt. Some of these states, notably the
906 Broadway, Suite 312
Lubbock, TX. 79401.3479
neighboring states of Oklahoma and New Mexico,
8061747.5238 require the railroad to withhold state income
taxes from the pay of these workers, despite the
fact t'iat these individuals maintain their
43G3 N. Tenth, Suite S
permaner,tresidence in Texas.
McAllen, TX. 78501-1685
512M2.4547
This practice seems to be inherently unfair. I
would s,ppreciate your offering an opinion on
200 Main Plaza, Suite 400 whether any laws of this state or of the United
San Antonio, TX. 78205.2797
States prevent this practice of withholding state
512m54191
income tax from the pay of an employee whose
permanert residence is sot in that state, but who
An Equal Opportunity/ is mere1.yworking for some period of time in the
Affirmative Action EmplOYer state ir.the course of his/her employment.
We are compelled to conclude that the railroad carriers in question
are required to wl.thholdsuch taxes from the pay of certain workers.
49 U.S.C., sc.ction11504, provides, in part, as follows:
p. 1881
Honorable Lloyd Criss - Pa(:e2 (JM-411)
(a)(l) In this subsection, an employee is deemed
to have earned nor+ than 50 percent of pay in a
State or subdivilij.on
of a State if the employee --
(A) performs regularly assigned duties on a.
locomotive, CIU:or other track-borne vehicle in
at least 2 St:atesand the mileage traveled in
one State or subdivision of that State is more
than 50 percent of the total mileage traveled
by the employee while employed during the
calendar year;
. . . .
(2) A rail, express, or sleeping car carrier
providing transportation subject the
jurisdiction of the Interstate Commerce C~ission
under subchapter I of chapter 105 of this title
[49 USCS 1510501 et seq.] shall withhold from the
pay of an employee referred to in paragraph (1) of
this subsection