and estate beneficiaries, members or managers of limited liability companies, or in any similar capacities, and (4) the income taxation of dividends, interest, annuities, rents, royalties, or other forms of unearned income. . (b) Clerical amendment The table of sections of such chapter 4 is amended by adding at the end the following new item: 127. Limitation on State taxation of compensation earned by nonresident telecommuters and other multi-State workers. . (c) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act.