PRIA, Government Policy, Made Personal

Summary

States (or cities/counties) where a Member of Congress keeps a home while attending Congress cannot treat that Member as a resident for income tax purposes, or count the Member’s U.S. pay as income earned in that State, for any income tax (as defined in section 110(c) of this title), unless the Member actually represents that State or a district in that State. The rule covers delegates from the District of Columbia, Guam, and the Virgin Islands, and the Resident Commissioner from Puerto Rico, and the word “State” includes the District of Columbia.

Title 4, §113

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

(a)No State, or political subdivision thereof, in which a Member of Congress maintains a place of abode for purposes of attending sessions of Congress may, for purposes of any income tax (as defined in section 110(c) of this title) levied by such State or political subdivision thereof—

(1)treat such Member as a resident or domiciliary of such State or political subdivision thereof; or

(2)treat any compensation paid by the United States to such Member as income for services performed within, or from sources within, such State or political subdivision thereof,

unless such Member represents such State or a district in such State.

(b)For purposes of subsection (a)—

(1)the term “Member of Congress” includes the delegates from the District of Columbia, Guam, and the Virgin Islands, and the Resident Commissioner from Puerto Rico; and

(2)the term “State” includes the District of Columbia.

Notes & Related Subsidiaries

Statutory Notes and Related Subsidiaries

Effective Date

Pub. L. 95–67, § 1(c), July 19, 1977, 91 Stat. 271, provided that: “The

Amendments

made by subsections (a) and (b) [enacting this section and amending analysis preceding section 101 of this title] shall be effective with respect to all taxable years, whether beginning before, on, or after the date of the enactment of this Act [

July 19, 1977].” Residence of Members of Congress for State Personal Property Tax on Motor Vehicles Pub. L. 99–190, § 101(c) [H.R. 3067, § 131], Dec. 19, 1985, 99 Stat. 1224; Pub. L. 100–202, § 106, Dec. 22, 1987, 101 Stat. 1329–433, provided that: “(a) No State, or political subdivision thereof, in which a Member of Congress maintains a place of abode for purposes of attending sessions of Congress may impose a personal property tax with respect to any motor vehicle owned by such Member (or by the spouse of such Member) unless such Member represents such State or a district in such State. “(b) For purposes of this section—“(1) the term ‘Member of Congress’ includes the delegates from the District of Columbia, Guam, and the Virgin Islands, and the Resident Commissioner from Puerto Rico; “(2) the term ‘State’ includes the District of Columbia; and “(3) the term ‘personal property tax’ means any tax imposed on an annual basis and levied on, with respect to, or measured by, the market value or assessed value of an item of personal property. “(c) This section shall apply to all taxable periods beginning on or after

January 1, 1985.”

§113 Residence of Members of Congress for State Income Tax Laws