1996 US Code
Title 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
CHAPTER 4 - THE STATES
Sec. 111 - Same; taxation affecting Federal employees; income tax
View Metadata| Publication Title | United States Code, 1994 Edition, Supplement 2, Title 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 4 - FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES CHAPTER 4 - THE STATES Sec. 111 - Same; taxation affecting Federal employees; income tax |
| Contains | section 111 |
| Date | 1996 |
| Laws in Effect as of Date | January 6, 1997 |
| Positive Law | Yes |
| Disposition | standard |
| Source Credit | Added Pub. L. 89-554, §2(c), Sept. 6, 1966, 80 Stat. 608. |
| Statutes at Large References | 53 Stat. 575 80 Stat. 608 |
| Public Law Reference | Public Law 89-554 |
§111. Same; taxation affecting Federal employees; income tax
The United States consents to the taxation of pay or compensation for personal service as an officer or employee of the United States, a territory or possession or political subdivision thereof, the government of the District of Columbia, or an agency or instrumentality of one or more of the foregoing, by a duly constituted taxing authority having jurisdiction, if the taxation does not discriminate against the officer or employee because of the source of the pay or compensation.
(Added Pub. L. 89–554, §2(c), Sept. 6, 1966, 80 Stat. 608.)
| Derivation | U.S. Code | Revised Statutes and Statutes at Large |
|---|---|---|
| 5 U.S.C. 84a | Apr. 12, 1939, ch. 59, §4, 53 Stat. 575. |
The words “received after December 31, 1938,” are omitted as obsolete. The words “pay or” are added before “compensation” for clarity as the word “pay” is used throughout title 5, United States Code, to refer to the remuneration, salary, wages, or compensation for the personal services of a Federal employee. The word “territory” is not capitalized as there are no longer any “Territories.” The words “to tax such compensation” are omitted as unnecessary.
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