H.R.1953 - To clarify State authority to tax compensation paid to certain employees.105th Congress (1997-1998)
Summary: H.R.1953 — 105th Congress (1997-1998)
Introduced in House (06/18/1997)
Amends Federal law to subject pay and compensation paid to an individual for personal services at Fort Campbell, Kentucky, to taxation by the State or any political subdivision thereof of which the employee is a resident. Subjects pay or compensation paid by the United States for personal services as a U.S. employee at a U.S.-owned hydroelectric facility to taxation by the State or any political subdivision of which the employee is a resident if the facility is on: (1) the Columbia River, portions of which are in Washington and Oregon; or (2) the Missouri River, portions of which are in South Dakota and Nebraska.