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

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

[Congressional Bills 105th Congress]
[From the U.S. Government Printing Office]
[H.R. 865 Introduced in House (IH)]







105th CONGRESS
  1st Session
                                H. R. 865

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 27, 1997

Mr. Bryant (for himself 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 as a Federal employee 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. CLARIFICATION OF STATE AUTHORITY TO TAX COMPENSATION PAID TO 
              CERTAIN FEDERAL EMPLOYEES.

    (a) In General.--Section 111 of title 4, United States Code, is 
amended--
            (1) by inserting ``(a) General Rule.--'' before ``The 
        United States'' the first place it appears, and
            (2) by adding at the end the following new subsection:
    ``(b) Treatment of Federal Employees at Fort Campbell.--Pay and 
compensation paid by the United States for personal services as an 
employee of the United States 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) Effective Date.--The amendment made by subsection (a) shall 
apply to pay and compensation paid after the date of the enactment of 
this Act.
                                 <all>