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4 U.S.C. § 106 — Same; income tax

submitted 79 years ago by ch. 389 to r/title-4-FLAG-AND-SEAL-SEAT-OF-GOVERNMENT-AND-THE-STATES · 117 words · no verdicts yet

in plain englishAI-generated · not legal advice

No one is excused from state income tax just because they live or work in a federal area. States and their tax authorities can fully tax income earned there, just like anywhere else. This rule only applies to income received after December 31, 1940.

(a) No one is excused from paying any income tax a state, or a duly constituted taxing authority within a state with power to levy such a tax, imposes, just because they live within a "federal area" or receive income from transactions or services performed there. That state or taxing authority has full power to levy and collect its income tax within a federal area located in that state, to the same extent and with the same effect as if that area were not a federal area at all. (b) This rule only applies to income or receipts received after December 31, 1940. It does not reach income received before that date.
the actual law source: uscode.house.gov ↗public domain
(a)

No person shall be relieved from liability for any income tax levied by any State, or by any duly constituted taxing authority therein, having jurisdiction to levy such a tax, by reason of his residing within a Federal area or receiving income from transactions occurring or services performed in such area; and such State or taxing authority shall have full jurisdiction and power to levy and collect such tax in any Federal area within such State to the same extent and with the same effect as though such area was not a Federal area.

(b)

The provisions of subsection (a) shall be applicable only with respect to income or receipts received after December 31, 1940.

Source credit: (July 30, 1947, ch. 389, 61 Stat. 644.)

history & why it existsrecord from the source credit
  • 1947Enacted · Act of July 30, 1947, ch. 389 · 61 Stat. 644

A history note hasn’t been published yet. The record shows enactment by ch. 389 on 1947-07-30.

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