Title 4 — Flag and Seal, Seat of Government, and the States
Chapter 4 — The States
§ 115. Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky
Statutory text
Pay and compensation paid to an individual for personal services at Fort Campbell, Kentucky, shall be subject to taxation by the State or any political subdivision thereof of which such employee is a resident.
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.
Strom Thurmond National Defense Authorization Act for Fiscal Year 1999
Pub. L. 105–261 div. A title X § 1075(a)(1) · 112 Stat. 1920
Enacted · 4 U.S.C. § 115
(Added Pub. L. 105–261, div. A, title X, § 1075(a)(1), Oct. 17, 1998, 112 Stat. 2138.)
Source evidence
Code source credit
(Added Pub. L. 105–261, div. A, title X, § 1075(a)(1), Oct. 17, 1998, 112 Stat. 2138.)Enacted provision · exact public law section
(1) In general.— Chapter 4 of title 4, United States Code, is amended by adding at the end the following: “§115. Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky “Pay and compensation paid to an individual for personal services at Fort Campbell, Kentucky, shall be subject to taxation by the State or any political subdivision thereof of which such employee is a resident”.
1 of 1 references resolved to an enrolled provision
Statutory Notes and Related Subsidiaries
Effective Date
Pub. L. 105–261, div. A, title X, § 1075(a)(3), , 112 Stat. 2138, provided that: “The amendments made by this subsection [enacting this section] shall apply to pay and compensation paid after the date of the enactment of this Act [].”
Credits
(Added Pub. L. 105–261, div. A, title X, § 1075(a)(1), , 112 Stat. 2138.)