To provide that Kentucky may not tax compensation paid to a resident of Tennessee for services at Fort Campbell, Kentucky.

Amends Federal law to limit the power of the State of Kentucky to tax the compensation of individuals at Fort Campbell, Kentucky, to those employees who are Kentucky residents.

[Congressional Bills 105th Congress]
[From the U.S. Government Printing Office]
[H.R. 1368 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 1368

To provide that Kentucky may not tax compensation paid to a resident of 
           Tennessee for services at Fort Campbell, Kentucky.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 17, 1997

 Mr. Bryant (for himself, Mr. Clement, and Mr. Tanner) introduced the 
  following bill; which was referred to the Committee on the Judiciary

_______________________________________________________________________

                                 A BILL


 
To provide that Kentucky may not tax compensation paid to a resident of 
           Tennessee for services at Fort Campbell, Kentucky.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. LIMITATION ON STATE AUTHORITY TO TAX COMPENSATION PAID TO 
              INDIVIDUALS PERFORMING SERVICES AT FORT CAMPBELL, 
              KENTUCKY.

    (a) In General.--Chapter 4 of title 4, United States Code, is 
amended by adding at the end the following:
``Sec. 115. Limitation on State authority to tax compensation paid to 
              individuals performing services at Fort Campbell, 
              Kentucky
    ``Pay and compensation paid to an individual for personal services 
at Fort Campbell, Kentucky, shall be subject to taxation by the State 
of Kentucky or any political subdivision thereof only if such employee 
is a resident of such State or political subdivision.''
    (b) Conforming Amendment.--The table of sections for chapter 4 of 
title 4, United States Code, is amended by adding at the end the 
following:

``115. Limitation on State authority to tax compensation paid to 
                            individuals performing services at Fort 
                            Campbell, Kentucky.''.

    (c) Effective Date.--The amendments made by this section shall 
apply to pay and compensation paid after the date of the enactment of 
this Act.
                                 <all>