[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1953 Engrossed in House (EH)]


  1st Session

                               H. R. 1953

_______________________________________________________________________

                                 AN ACT

    To clarify State authority to tax compensation paid to certain 
                               employees.
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
105th CONGRESS
  1st Session
                                H. R. 1953

_______________________________________________________________________

                                 AN ACT


 
    To clarify State authority to tax compensation paid to certain 
                               employees.

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

SECTION 1. LIMITATION ON STATE AUTHORITY TO TAX COMPENSATION PAID TO 
              INDIVIDUALS PERFORMING SERVICES AT FORT CAMPBELL, 
              KENTUCKY.

    (a) In General.--Chapter 4 of title 4, United States Code, is 
amended by adding at the end the following:
``Sec. 115. Limitation on State authority to tax compensation paid to 
              individuals performing services at Fort Campbell, 
              Kentucky
    ``Pay and compensation paid to an individual for personal services 
at Fort Campbell, Kentucky, shall be subject to taxation by the State 
or any political subdivision thereof of which such employee is a 
resident.''.
    (b) Conforming Amendment.--The table of sections for chapter 4 of 
title 4, United States Code, is amended by adding at the end the 
following:

``115. Limitation on State authority to tax compensation paid to 
                            individuals performing services at Fort 
                            Campbell, Kentucky.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to pay and compensation paid after the date of the enactment of 
this Act.

SEC. 2. 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:
    ``(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 or any political subdivision 
thereof of which such employee is a resident.
    ``(c) Treatment of Certain Federal Employees Employed at Federal 
Hydroelectric Facilities Located on the Missouri 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 Missouri River; and
            ``(3) portions of which are within the States of South 
        Dakota and Nebraska,
shall be subject to taxation by the State or any political subdivision 
thereof of which such employee is a resident.''.
    (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.

            Passed the House of Representatives July 28, 1997.

            Attest:

                                                                 Clerk.