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4 U.S.C. § 113 — Residence of Members of Congress for State income tax laws

submitted 49 years ago by Pub. L. 95-67 to r/title-4-FLAG-AND-SEAL-SEAT-OF-GOVERNMENT-AND-THE-STATES · 148 words · no verdicts yet

in plain englishAI-generated · not legal advice

A state can't tax a member of Congress as a resident just because they keep a home there to attend Congress. It also can't tax the member's federal pay as if it were earned in that state — unless the member actually represents that state.

(a) If a Member of Congress keeps a place to live in a state (or a local government within it) for the purpose of attending sessions of Congress, that state or local government may not, for its income tax purposes: (1) treat the Member as a resident living there; or (2) tax the Member's federal pay as income earned within it — unless the Member actually represents that state, or a district within it. (b) For this section: (1) "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) "State" includes the District of Columbia.
the actual law source: uscode.house.gov ↗public domain
(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.

Source credit: (Added Pub. L. 95–67, § 1(a), July 19, 1977, 91 Stat. 271.)

history & why it existsrecord from the source credit
  • 1977Enacted · Pub. L. 95-67 · 91 Stat. 271

A history note hasn’t been published yet. The record shows enactment by Pub. L. 95-67 on 1977-07-19.

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