§ 111. — Same; taxation affecting Federal employees; income tax.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 4USC111]
TITLE 4--FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
CHAPTER 4--THE STATES
Sec. 111. Same; taxation affecting Federal employees; income tax
(a) General Rule.--The United States consents to the taxation of pay
or compensation for personal service as an officer or employee of the
United States, a territory or possession or political subdivision
thereof, the government of the District of Columbia, or an agency or
instrumentality of one or more of the foregoing, by a duly constituted
taxing authority having jurisdiction, if the taxation does not
discriminate against the officer or employee because of the source of
the pay or compensation.
(b) Treatment of Certain Federal Employees Employed at Federal
Hydroelectric Facilities Located on the Columbia River.--Pay or
compensation paid by the United States for personal services as an
employee of the United States at a hydroelectric facility--
(1) which is owned by the United States;
(2) which is located on the Columbia River; and
(3) portions of which are within the States of Oregon and
Washington,
shall be subject to taxation by the State or any political subdivision
thereof of which such employee is a resident.
(c) Treatment of Certain Federal Employees Employed at Federal
Hydroelectric Facilities Located on the Missouri River.--Pay or
compensation paid by the United States for personal services as an
employee of the United States at a hydroelectric facility--
(1) which is owned by the United States;
(2) which is located on the Missouri River; and
(3) portions of which are within the States of South Dakota and
Nebraska,
shall be subject to taxation by the State or any political subdivision
thereof of which such employee is a resident.
(Added Pub. L. 89-554, Sec. 2(c), Sept. 6, 1966, 80 Stat. 608; amended
Pub. L. 105-261, div. A, title X, Sec. 1075(b)(1), Oct. 17, 1998, 112
Stat. 2138.)
Historical and Revision Notes
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Revised Statutes and
Derivation U.S. Code Statutes at Large
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5 U.S.C. 84a........... Apr. 12, 1939, ch. 59,
Sec. 4, 53 Stat. 575.
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The words ``received after December 31, 1938,'' are omitted as
obsolete. The words ``pay or'' are added before ``compensation'' for
clarity as the word ``pay'' is used throughout title 5, United States
Code, to refer to the remuneration, salary, wages, or compensation for
the personal services of a Federal employee. The word ``territory'' is
not capitalized as there are no longer any ``Territories.'' The words
``to tax such compensation'' are omitted as unnecessary.
Amendments
1998--Pub. L. 105-261 designated existing provisions as subsec. (a),
inserted heading, and added subsecs. (b) and (c).
Effective Date of 1998 Amendment
Pub. L. 105-261, div. A, title X, Sec. 1075(b)(2), Oct. 17, 1998,
112 Stat. 2139, provided that: ``The amendment made by this subsection
[amending this section] shall apply to pay and compensation paid after
the date of the enactment of this Act [Oct. 17, 1998].''