    [United States Senate Manual, 106th Congress]
    [S. Doc. 106-1]
    [USCODETITLE]
    [Page 611]
    [From the U.S. Government Publishing Office, www.gpo.gov]

    [[Page 611]]

                 TITLE 4.--FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES

                                   Chapter 4.--THE STATES

           425
           425  Sec. 113. Residence of Members of Congress for State income
                    tax laws.
                    (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.

                (Dec. 22, 1987, Pub. L. 100-202, Sec. 106, 101 Stat. 1329-
                433.)