(b)(1) No part of the compensation paid by a motor carrier providing transportation subject to the jurisdiction of the Commission under subchapter II of chapter 105 of this title or by a motor private carrier to an employee who performs regularly assigned duties in 2 or more States as such an employee with respect to a motor vehicle 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. https://www.govinfo.gov/content/pkg/STATUTE-104/pdf/STATUTE-104-Pg295.pdf
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
