4 USC 111: Same; taxation affecting Federal employees; income tax

4 USC 111: Same; taxation affecting Federal employees; income tax Text contains those laws in effect on January 4, 1995

From Title 4-FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATESCHAPTER 4-THE STATES

§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 .)

Historical and Revision Notes
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.