§ 113. Residence of Members of Congress for State income tax laws
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/usc/title-4/section-113A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.
(Added Pub. L. 95–67, § 1(a), July 19, 1977, 91 Stat. 271.)
Connections3 cite this · traces to 2
Cited by 3 sections · top 2
statutes-at-large
- Public Law 95–67To amend title 4 of the United States Code to make it clear that Members of Congress may not, for purposes of State income tax laws, be treated as residents of any State other than the State from which they were elected
- Public Law 100–201To authorize the acceptance of a donation of land for addition to Big Bend National Park, in the State of Texas
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7 references not yet in our index
- Pub. L. 95–67, § 1(a)
- 91 Stat. 271
- Pub. L. 95–67, § 1(c)
- Pub. L. 99–190, § 101(c) [H.R. 3067, § 131]
- 99 Stat. 1224
- Pub. L. 100–202, § 106
- 101 Stat. 1329–433
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§ 113
Residence of Members of Congress for State income tax laws
Stat.×3
Pub. L.Pub. L. 95–67, § 1(a)
Stat.91 Stat. 271
Pub. L.Pub. L. 95–67, § 1(c)
Pub. L.Pub. L. 99–190, § 101(c) [H.R. 3067, § 131]
Stat.99 Stat. 1224
Cites 9 · showing 7Cited by 3 across 1 source