[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3163 Introduced in House (IH)]







104th CONGRESS
  2d Session
                                H. R. 3163

 To provide that Oregon may not tax compensation paid to a resident of 
      Washington for services as a Federal employee at a Federal 
         hydroelectric facility located on the Columbia River.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 26, 1996

 Mr. Hastings of Washington (for himself and Mrs. Smith of Washington) 
 introduced the following bill; which was referred to the Committee on 
                             the Judiciary

_______________________________________________________________________

                                 A BILL


 
 To provide that Oregon may not tax compensation paid to a resident of 
      Washington for services as a Federal employee at a Federal 
         hydroelectric facility located on the Columbia River.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. CLARIFICATION OF STATE AUTHORITY TO TAX COMPENSATION PAID TO 
              CERTAIN FEDERAL EMPLOYEES.

    (a) In General.--Section 111 of title 4, United States Code, is 
amended--
            (1) by inserting ``(a) General Rule.--'' before ``The 
        United States'' the first place it appears, and
            (2) by adding at the end the following new subsection:
    ``(b) Treatment of Certain Federal Employees Employed At Federal 
Hydroelectric Facilities Located on the Columbia River.--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,
shall be subject to taxation by the State of Oregon or any political 
subdivision thereof only if such employee is a resident of such State 
or political subdivision.''
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to pay and compensation paid after the date of the enactment of 
this Act.
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