§ 113. — Residence of Members of Congress for State income tax laws.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 4USC113]
TITLE 4--FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
CHAPTER 4--THE STATES
Sec. 113. Residence of Members of Congress for State income tax
laws
(a) No State, or political subdivision thereof, in which a Member of
Congress maintains a place of abode for purposes of attending sessions
of Congress may, for purposes of any income tax (as defined in section
110(c) of this title) levied by such State or political subdivision
thereof--
(1) treat such Member as a resident or domiciliary of such State
or political subdivision thereof; or
(2) treat any compensation paid by the United States to such
Member as income for services performed within, or from sources
within, such State or political subdivision thereof,
unless such Member represents such State or a district in such State.
(b) For purposes of subsection (a)--
(1) the term ``Member of Congress'' includes the delegates from
the District of Columbia, Guam, and the Virgin Islands, and the
Resident Commissioner from Puerto Rico; and
(2) the term ``State'' includes the District of Columbia.
(Added Pub. L. 95-67, Sec. 1(a), July 19, 1977, 91 Stat. 271.)
Effective Date
Section 1(c) of Pub. L. 95-67 provided that: ``The amendments made
by subsections (a) and (b) [enacting this section and amending analysis
preceding section 101 of this title] shall be effective with respect to
all taxable years, whether beginning before, on, or after the date of
the enactment of this Act [July 19, 1977].''
Residence of Members of Congress for State Personal Property Tax on
Motor Vehicles
Pub. L. 99-190, Sec. 101(c) [H.R. 3067, Sec. 131], Dec. 19, 1985, 99
Stat. 1224; Pub. L. 100-202, Sec. 106, Dec. 22, 1987, 101 Stat. 1329-
433, provided that:
``(a) No State, or political subdivision thereof, in which a Member
of Congress maintains a place of abode for purposes of attending
sessions of Congress may impose a personal property tax with respect to
any motor vehicle owned by such Member (or by the spouse of such Member)
unless such Member represents such State or a district in such State.
``(b) For purposes of this section--
``(1) the term `Member of Congress' includes the delegates from
the District of Columbia, Guam, and the Virgin Islands, and the
Resident Commissioner from Puerto Rico;
``(2) the term `State' includes the District of Columbia; and
``(3) the term `personal property tax' means any tax imposed on
an annual basis and levied on, with respect to, or measured by, the
market value or assessed value of an item of personal property.
``(c) This section shall apply to all taxable periods beginning on
or after January 1, 1985.''
