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§ 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
------------------------------------------------------------------------
                                                   Revised Statutes and
      Derivation               U.S. Code            Statutes at Large
------------------------------------------------------------------------
                        5 U.S.C. 84a...........  Apr. 12, 1939, ch. 59,
                                                  Sec.  4, 53 Stat. 575.
------------------------------------------------------------------------

    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].''



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