Title 36 — Patriotic and National ObservancesRelease 119-73
§220307 Tax exemption
Title 36 › Subtitle Subtitle II— - Patriotic and National Organizations › Part Part B— - Organizations › Chapter CHAPTER 2203— - UNITED STATES CAPITOL HISTORICAL SOCIETY › § 220307
Summary
Despite federal or D.C. law, the corporation need not pay, collect, or report taxes at the United States Capitol.
Full Legal Text
Title 36, §220307
Patriotic and National Observances — Source: USLM XML via OLRC
Notwithstanding section 105 of title 4 of the United States Code or any provision of the District of Columbia Code, the corporation is not required to pay, collect, or account for any tax specified in those provisions in connection with activities conducted within, or on the grounds of, the United States Capitol Building.
Legislative History
Notes & Related Subsidiaries
Historical and Revision Notes
Revised SectionSource (U.S. Code)Source (Statutes at Large) 22030736:1219.Oct. 20, 1978, Pub. L. 95–493, § 19, as added Jan. 12, 1983, Pub. L. 97–447, 96 Stat. 2364. The words “or title 47, chapter 26 of the District of Columbia Code (1973)” (subsequently covered in chapter 20 of title 47 of the District of Columbia Code (1981)) are omitted as unnecessary. The words “in connection with activities conducted” are substituted for “applicable to taxable events occurring” for clarity. The words “occurring . . . on or after January 1, 1964” are omitted as obsolete.
Reference
Citations & Metadata
Citation
36 U.S.C. § 220307
Title 36 — Patriotic and National Observances
Last Updated
Apr 6, 2026
Release point: 119-73