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Original Message 49 U.S. Code § 40116 - State taxation(f)Pay of Air Carrier Employees.—
(1)In this subsection—
(C)
an employee is deemed to have earned 50 percent of the employee’s pay in a State or political subdivision of a State in which the scheduled flight time of the employee in the Stateor subdivision is more than 50 percent of the total scheduled flight time of the employee when employed during the calendar year.
(2)The pay of an employee of an a
(3)Compensation paid by an air carrier to an employee described in subsection (a) in connection with such employee’s authorized leave or other authorized absence from regular duties on the carrier’s ai
(B)
The State or political subdivision of the State in which the employee’s scheduled flight time would have been more than 50 percent of the employee’s total scheduled flight time for the calendar year had the employee been engaged full time in the performance of regularly assigned duties on the carrier’s ai
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