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36 U.S.C. 220307: Tax exemptionText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 36-PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONSCHAPTER 2203-UNITED STATES CAPITOL HISTORICAL SOCIETY
Jump To: Source CreditHistorical and Revision Notes

§220307. Tax exemption

Notwithstanding section 105 of title 4 of the United States Code or any provision of the District of Columbia Code, the corporation is not required to pay, collect, or account for any tax specified in those provisions in connection with activities conducted within, or on the grounds of, the United States Capitol Building.

( Pub. L. 105–225 , Aug. 12, 1998 , 112 Stat. 1464 .)

Historical and Revision Notes

Revised

Section

Source (U.S. Code)

Source (Statutes at Large)

220307

36:1219.

Oct. 20, 1978, Pub. L. 95–493, § 19, as added Jan. 12, 1983, Pub. L. 97–447, 96 Stat. 2364.

The words “or title 47, chapter 26 of the District of Columbia Code (1973)” (subsequently covered in chapter 20 of title 47 of the District of Columbia Code (1981)) are omitted as unnecessary. The words “in connection with activities conducted” are substituted for “applicable to taxable events occurring” for clarity. The words “occurring . . . on or after January 1, 1964” are omitted as obsolete.