4-U.S.C.-115

§115 – Limitation On State Authority to Tax Compensation Paid to Individuals Performing Services At Fort Campbell, Kentucky

Pathway

Title 4 > Chapter 4 > Section 115

Details

• Reference: Section 115
• Legend: §115 – Limitation On State Authority to Tax Compensation Paid to Individuals Performing Services At Fort Campbell, Kentucky
• USCode Year: 2013

Provision Content

Pay and compensation paid to an individual for personal services at Fort Campbell, Kentucky, shall be subject to taxation by the State or any political subdivision thereof of which such employee is a resident.

(Added Pub. L. 105–261, div. A, title X, §1075(a)(1), Oct. 17, 1998, 112 Stat. 2138.)

Effective Date

Pub. L. 105–261, div. A, title X, §1075(a)(3), Oct. 17, 1998, 112 Stat. 2138, provided that: The amendments made by this subsection [enacting this section] shall apply to pay and compensation paid after the date of the enactment of this Act [Oct. 17, 1998].”

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