26 U.S.C. § 7654 — Coordination of United States and certain possession individual income taxes

(a) General rule: Each year, the net amount of federal income tax (under chapter 1) collected from an individual who qualifies under section 931 or 932(c) goes into the treasury of the "specified possession" where that person is a bona fide resident. (b) Definition and special rule: (1) "Net collections" for the year means the tax collected after properly adjusting for credits against the tax and for any income tax refunds paid for that year. (2) "Specified possession" means Guam, American Samoa, the Northern Mariana Islands, and the Virgin Islands. (c) Transfers: The U.S. and each specified possession must transfer these funds to each other at least once a year. (d) Federal personnel: Besides the amount described in (a), the U.S. must also pay each specified possession, on whatever schedule the Secretary sets: (1) taxes withheld from the pay of service members stationed in that possession who owe it no income tax on that pay under the Servicemembers Civil Relief Act, and (2) taxes withheld from pay for services performed as a federal employee (or agency employee) in that possession, for anyone section 931 or 932(c) doesn't apply to. (e) Regulations: The Secretary must issue regulations needed to carry out this section and sections 931 and 932, including rules against rebating covered-over taxes that are allocable to U.S.-source income, and rules on what information affected individuals must give the Secretary.