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26 U.S.C. § 7654 — Coordination of United States and certain possession individual income taxes
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** The net collection of taxes imposed by chapter 1 for each taxable year with respect to an individual to whom section 931 or 932(c) applies shall be covered into the Treasury of the specified possession of which such individual is a bona fide resident.
**(b) Definition and special rule** For purposes of this section—
(1) **Net collections** — In determining net collections for a taxable year, an appropriate adjustment shall be made for credits allowed against the tax liability and refunds made of income taxes for the taxable year.
(2) **Specified possession** — The term “specified possession” means Guam, American Samoa, the Northern Mariana Islands, and the Virgin Islands.
**(c) Transfers** The transfers of funds between the United States and any specified possession required by this section shall be made not less frequently than annually.
**(d) Federal personnel** In addition to the amount determined under subsection (a), the United States shall pay to each specified possession at such times and in such manner as determined by the Secretary—
(1) the amount of the taxes deducted and withheld by the United States under chapter 24 with respect to compensation paid to members of the Armed Forces who are stationed in such possession but who have no income tax liability to such possession with respect to such compensation by reason of the Servicemembers Civil Relief Act ([50 U.S.C. 3901](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title50-section3901&num=0&edition=prelim) et seq.), and
(2) the amount of the taxes deducted and withheld under chapter 24 with respect to amounts paid for services performed as an employee of the United States (or any agency thereof) in a specified possession with respect to an individual unless section
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Source location: Title 26, Chapter 78, § 7654; chapter-078-discovery-of-liability-and-enforcement-of-title.md
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**(a) General rule** The net collection of taxes imposed by chapter 1 for each taxable year with respect to an individual to whom section 931 or 932(c) applies shall be covered into the Treasury of the specified possession of which such individual is a bona fide resident.
**(b) Definition and special rule** For purposes of this section—
(1) **Net collections** — In determining net collections for a taxable year, an appropriate adjustment shall be made for credits allowed against the tax liability and refunds made of income taxes for the taxable year.
(2) **Specified possession** — The term “specified possession” means Guam, American Samoa, the Northern Mariana Islands, and the Virgin Islands.
**(c) Transfers** The transfers of funds between the United States and any specified possession required by this section shall be made not less frequently than annually.
**(d) Federal personnel** In addition to the amount determined under subsection (a), the United States shall pay to each specified possession at such times and in such manner as determined by the Secretary—
(1) the amount of the taxes deducted and withheld by the United States under chapter 24 with respect to compensation paid to members of the Armed Forces who are stationed in such possession but who have no income tax liability to such possession with respect to such compensation by reason of the Servicemembers Civil Relief Act ([50 U.S.C. 3901](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title50-section3901&num=0&edition=prelim) et seq.), and
(2) the amount of the taxes deducted and withheld under chapter 24 with respect to amounts paid for services performed as an employee of the United States (or any agency thereof) in a specified possession with respect to an individual unless section 931 or 932(c) applies.
**(e) Regulations** The Secretary shall prescribe such regulations as may be necessary to carry out the provisions of this section and sections 931 and 932, including regulations prohibiting the rebate of taxes covered over which are allocable to United States source income and prescribing the information which the individuals to whom such sections may apply shall furnish to the Secretary.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** In the case of an individual who is a bona fide resident of a specified possession during the entire taxable year, gross income shall not include—
(1) income derived from sources within any specified possession, and
(2) income effectively connected with the conduct of a trade or business by such individual within any specified possession.
**(b) Deductions, etc. allocable to excluded amounts not allowable** An individual shall not be allowed—
(1) as a deduction from gross income any deductions (other than the deduction under section 151, relating to personal exemptions), or
(2) any credit,
properly allocable or chargeable against amounts excluded from gross income under this section.
**(c) Specified possession** For purposes of this section, the term “specified possession” means Guam, American Samoa, and the Northern Mariana Islands.
**(d) Employees of the United States** Amounts paid for services performed as an employee of the United States (or any agency thereof) shall be treated as not described in paragraph (1) or (2) of subsection (a).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 931
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Any person aggrieved by a violation of this chapter may in a civil action—
(1) obtain any appropriate equitable or declaratory relief with respect to the violation;
(2) recover all other appropriate relief, including monetary damages; and
(3) be a representative party on behalf of members of a class or be a member of a class, in accordance with the Federal Rules of Civil Procedure, notwithstanding any previous agreement to the contrary.
**(b) Costs and attorney fees** The court may award to a person aggrieved by a violation of this chapter who prevails in an action brought under subsection (a) the costs of the action, including a reasonable attorney fee.
Source: Supplied U.S. Code snapshot — release unconfirmed · 50 U.S.C. § 3901
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Federal law — U.S. Code and appendices · legal_authorities
Page 4004
TITLE 26—INTERNAL REVENUE CODE
§ 7654
Editorial Notes
REFERENCES IN TEXT
Act of August 1, 1950, referred to in subsec. (d), is act
Aug. 1, 1950, ch. 512, 64 Stat. 384, known as the Organic
Act of Guam, which is classified principally to chapter
8A (§ 1421 et seq.) of Title 48, Territories and Insular
Possessions. For complete classification of this Act to
the Code, see Short Title note set out under section
1421 of Title 48 and Tables.
AMENDMENTS
1976—Subsec. (d). Pub. L. 94–455 struck out ‘‘ch. 512, 64
Stat. 392, section 30’’ after ‘‘August 1, 1950’’.
1960—Subsec. (d). Pub. L. 86–624 substituted ‘‘or its
possessions’’ for ‘‘, its possessions or the Territory of
Hawaii’’.
1959—Subsec. (d). Pub. L. 86–70 substituted ‘‘its pos-
sessions or the Territory of Hawaii’’ for ‘‘its Territories
or possessions’’.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1960 AMENDMENT
Amendment by Pub. L. 86–624 effective Aug. 21, 1959,
see section 18(k) of Pub. L. 86–624, set out as a note
under section 3121 of this title.
EFFECTIVE DATE OF 1959 AMENDMENT
Amendment by Pub. L. 86–70 effective Jan. 3, 1959, see
section 22(i) of Pub. L. 86–70, set out as a note under
section 3121 of this title.
§ 7654. Coordination of United States and certain
possession individual income taxes
(a) General rule
The net collection of taxes imposed by chapter
1 for each taxable year with respect to an indi-
vidual to whom section 931 or 932(c) applies shall
be covered into the Treasury of the specified
possession of which such individual is a bona
fide resident.
(b) Definition and special rule
For purposes of this section—
(1) Net collections
In determining net collections for a taxable
year, an appropriate adjustment shall be made
for credits allowed ag
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7654
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Federal law — U.S. Code and appendices · legal_authorities
Page 986
TITLE 50—WAR AND NATIONAL DEFENSE
§ 3901
Sec.
4024.
Health insurance reinstatement.
4025.
Guarantee of residency for military personnel
and spouses of military personnel.
4025a.
Portability
of
professional
licenses
of
servicemembers and their spouses.
4026.
Business or trade obligations.
4027.
Guarantee
of
residency
for
spouses
of
servicemembers.
SUBCHAPTER VIII—CIVIL LIABILITY
4041.
Enforcement by the Attorney General.
4042.
Private right of action.
4043.
Preservation of remedies.
Editorial Notes
CODIFICATION
The Servicemembers Civil Relief Act, comprising this
chapter, was originally enacted as act Oct. 17, 1940, ch.
888, 54 Stat. 1178, known as the Soldiers’ and Sailors’
Civil Relief Act of 1940, and amended by acts Oct. 6,
1942, ch. 581, 56 Stat. 769; July 3, 1944, ch. 397, 58 Stat.
722; Apr. 3, 1948, ch. 170, 62 Stat. 160; June 23, 1952, ch.
450, 66 Stat. 151; July 11, 1956, ch. 570, 70 Stat. 528; Pub.
L. 85–857, Sept. 2, 1958, 72 Stat. 1105; Pub. L. 86–721, Sept.
8, 1960, 74 Stat. 820; Pub. L. 87–771, Oct. 9, 1962, 76 Stat.
768; Pub. L. 89–358, Mar. 3, 1966, 80 Stat. 12; Pub. L.
92–540, Oct. 24, 1972, 86 Stat. 1074; Pub. L. 102–12, Mar. 18,
1991, 105 Stat. 34; Pub. L. 104–106, Feb. 10, 1996, 110 Stat.
186; Pub. L. 107–107, Dec. 28, 2001, 115 Stat. 1012; Pub. L.
107–330, Dec. 6, 2002, 116 Stat. 2820. Sections of the act
Oct. 17, 1940, are shown herein, however, as having been
added by Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2835,
without reference to the intervening amendments list-
ed above because of the extensive revision of act Oct.
17, 1940, by Pub. L. 108–189.
Act Oct. 17, 1940, ch. 888, as added Pub. L. 108–189, § 1,
Dec. 19, 2003, 117 Stat. 2835, comprising this chapter,
was formerly set out
Source: Supplied 2024 U.S. Code historical extraction · 50 U.S.C. § 3901
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