§18 [internal Revenue.]

Summary

Removes Hawaii from many places in the tax code and sets clear definitions for two terms. It says the "continental United States" means the District of Columbia and the States, but not Alaska or Hawaii. It also says a "State or local government" means any State, any smaller government inside a State, or the District of Columbia. Also deletes mentions of Hawaii or the "Territory of Hawaii" from various tax rules that deal with things like the tax on passenger transportation, missionaries working abroad, certain employment and unemployment tax rules, shipments from the United States, and how the law’s reach is described. These changes take effect as of August 21, 1959.