§ 111. Same; taxation affecting Federal employees; income tax

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1966

   Pub. L. 89–554 § 2(c) · 80 Stat. 378

   Enacted · 4 U.S.C. § 111

   Added Pub. L. 89–554, § 2(c), Sept. 6, 1966, 80 Stat. 608

   Source evidence

   Code source credit
   Added Pub. L. 89–554, § 2(c), Sept. 6, 1966, 80 Stat. 608

   Enacted provision · exact public law section
   (c) Chapter 4 of title 4, United States Code, is further amended by redesignating section 111 as “112”, and by inserting after section 110: “§ 111. Same; taxation affecting Federal employees; income tax “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.”

2. 1998

   Strom Thurmond National Defense Authorization Act for Fiscal Year 1999

   Pub. L. 105–261 div. A title X § 1075(b)(1) · 112 Stat. 1920

   1. Amended · 4 U.S.C. § 111

      Pub. L. 105–261 designated existing provisions as subsec. (a)

   2. Inserted · 4 U.S.C. § 111

      Pub. L. 105–261 inserted heading

   3. Added · 4 U.S.C. § 111

      Pub. L. 105–261 added subsecs. (b) and (c)

   Source evidence

   Code amendment note
   Pub. L. 105–261 designated existing provisions as subsec. (a), inserted heading, and added subsecs. (b) and (c).

   Enacted provision · exact public law section
   (1) In general.— Section 111 of title 4, United States Code, is amended— (A) by inserting “(a) General Rule.—” before “The United States” the first place it appears; and (B) by adding at the end the following: “(b) Oregon.Washington. 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.”.

   Effective date note
   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].”

4 of 4 references resolved to an enrolled provision