[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[S. 613 Reference Change Senate (RCS)]







105th CONGRESS
  1st Session
                                 S. 613

To provide that Kentucky may not tax compensation paid to a resident of 
  Tennessee for certain services performed at Fort Campbell, Kentucky.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 17, 1997

  Mr. Thompson  (for himself and Mr. Frist) introduced the following 
  bill; which was read twice and referred to the Committee on Finance

                            October 22, 1997

Ordered referred jointly to the Committees on Finance and Governmental 
                                Affairs

_______________________________________________________________________

                                 A BILL


 
To provide that Kentucky may not tax compensation paid to a resident of 
  Tennessee for certain services performed at Fort Campbell, Kentucky.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Fort Campbell Tax Fairness Act of 
1997''.

SEC. 2. CLARIFICATION OF STATE AUTHORITY TO TAX COMPENSATION PAID TO 
              CERTAIN EMPLOYEES.

    (a) In General.--Chapter 4 of title 4, United States Code, is 
amended by inserting after section 111 the following:
``Sec. 111A. Treatment of certain services performed at Fort Campbell
    ``Pay and compensation paid by the United States for personal 
services as an employee of the United States or paid by an employer for 
personal services in performance of a contract with the United States 
at Fort Campbell, Kentucky, shall be subject to taxation by the State 
of Kentucky or any political subdivision thereof only if the individual 
performing such services 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 enactment of this 
Act.
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