4 U.S.C. § 115 — Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky

submitted 28 years ago by Pub. L. 105-261 to r/title-4-FLAG-AND-SEAL-SEAT-OF-GOVERNMENT-AND-THE-STATES · 34 words · no verdicts yet

in plain englishAI-generated · not legal advice

This law addresses state taxes on Fort Campbell, Kentucky workers. Pay for personal services performed there can be taxed by the state or local government. This applies to the state or subdivision where the employee lives.

This section covers pay for personal services performed at Fort Campbell, Kentucky. Under this section, that pay and compensation is subject to taxation by the state, or by any political subdivision of the state, where the employee is a resident. In other words, the tax applies based on where the worker lives, not simply based on the fact that they work at Fort Campbell.

the actual law source: uscode.house.gov ↗public domain

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.

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

history & why it existsrecord from the source credit

1998Enacted · Pub. L. 105-261 · 112 Stat. 2138

A history note hasn’t been published yet. The record shows enactment by Pub. L. 105-261 on 1998-10-17.

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