§111 — Title 4 Flag and Seal; Seat of Government; States | U.S. Code

Summary

The United States allows pay for personal services by its officers or employees to be taxed by a tax agency that has legal authority there, as long as the tax does not treat them worse because the pay comes from the federal government. It also lists pay for employees at two U.S.-owned hydroelectric plants: one on the Columbia River (Oregon and Washington) and one on the Missouri River (South Dakota and Nebraska).

Title 4, §111

Flag and Seal; Seat of Government; States — Source: USLM XML via OLRC

(a)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.

(b)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,

(c)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,

Notes & Related Subsidiaries

Historical and Revision Notes

DerivationU.S. CodeRevised Statutes andStatutes at Large 5 U.S.C. 84aApr. 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].”

§111 Same; taxation affecting Federal employees; income tax