[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.)