Us Code § 111 - Same; taxation affecting Federal employees; income tax
Full text of Us Code United States Code § 111 — Same; taxation affecting Federal employees; income tax, with citation guidance and answers to common questions.
§ 111. Same; taxation affecting Federal employees; income tax
(a)
(b)
(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)
(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, §2(c), Sept. 6, 1966, 80 Stat. 608; amended Pub. L. 105–261, div. A, title X, §1075(b)(1), Oct. 17, 1998, 112 Stat. 2138.)
| Derivation | U.S. Code | Revised Statutes and Statutes at Large |
|---|---|---|
| 5 U.S.C. 84a | Apr. 12, 1939, ch. 59, §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.
Editorial Notes
Amendments
1998—Pub. L. 105–261 designated existing provisions as subsec. (a), inserted heading, and added subsecs. (b) and (c).
Statutory Notes and Related Subsidiaries
Effective Date of 1998 Amendment
Pub. L. 105–261, div. A, title X, §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]."
About This Section
4 U.S.C. § 111 is part of Title 4 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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