4 U.S.C. § 112 — Compacts between States for cooperation

Page 14 TITLE 4—FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES § 112 shall be subject to taxation by the State or any political subdivision thereof of which such em- ployee is a resident. (c) TREATMENT OF CERTAIN FEDERAL EMPLOY- EES EMPLOYED AT FEDERAL HYDROELECTRIC FA- CILITIES LOCATED ON THE MISSOURI RIVER.—Pay or compensation paid by the United States for personal services as an employee of the United States at a hydroelectric facility— (1) which is owned by the United States; (2) which is located on the Missouri River; and (3) portions of which are within the States of South Dakota and Nebraska, shall be subject to taxation by the State or any political subdivision thereof of which such em- ployee is a resident. (Added Pub. L. 89–554, § 2(c), Sept. 6, 1966, 80 Stat. 608; amended Pub. L. 105–261, div. A, title X, § 1075(b)(1), Oct. 17, 1998, 112 Stat. 2138.) HISTORICAL AND REVISION NOTES Derivation U.S. Code Revised Statutes and Statutes at Large .................. 5 U.S.C. 84a ... Apr. 12, 1939, ch. 59, § 4, 53 Stat. 575. The words ‘‘received after December 31, 1938,’’ are omitted as obsolete. The words ‘‘pay or’’ are added be- fore ‘‘compensation’’ for clarity as the word ‘‘pay’’ is used throughout title 5, United States Code, to refer to the remuneration, salary, wages, or compensation for the personal services of a Federal employee. The word ‘‘territory’’ is not capitalized as there are no longer any ‘‘Territories.’’ The words ‘‘to tax such compensa- tion’’ are omitted as unnecessary. Editorial Notes AMENDMENTS 1998—Pub. L. 105–261 designated existing provisions as subsec. (a), inserted heading, and added subsecs. (b) and (c). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1998 AMENDMENT Pub. L. 105–261, div. A, title X, § 1075(b)(2), Oct. 17, 1998, 112 Stat. 2139, provided that: ‘‘The amendment made by this subsection [amending this section] shall apply to pay and compensation paid after the date of the enactment of this Act [Oct. 17, 1998].’’ § 112. Compacts between States for cooperation in prevention of crime; consent of Congress (a) The consent of Congress is hereby given to any two or more States to enter into agree- ments or compacts for cooperative effort and mutual assistance in the prevention of crime and in the enforcement of their respective crimi- nal laws and policies, and to establish such agencies, joint or otherwise, as they may deem desirable for making effective such agreements and compacts. (b) For the purpose of this section, the term ‘‘States’’ means the several States and Alaska, Hawaii, the Commonwealth of Puerto Rico, the Virgin Islands, Guam, and the District of Co- lumbia. (Added May 24, 1949, ch. 139, § 129(b), 63 Stat. 107, § 112, formerly § 111; amended Aug. 3, 1956, ch. 941, 70 Stat. 1020; Pub. L. 87–406, Feb. 16, 1962, 76 Stat. 9; renumbered § 112, Pub. L. 89–554, § 2(c), Sept. 6, 1966, 80 Stat. 608.) HISTORICAL AND REVISION NOTES This section [section 129(b) of Act May 24, 1949] incor- porates in title 4, U.S.C. (enacted into positive law by act of July 30, 1947 (ch. 389, § 1, 61 Stat. 641), the provi- sions of former section 420 of title 18, U.S.C. (act of June 6, 1934, ch. 406, 48 Stat. 909), which, in the course of the revision of such title 18, was omitted therefrom and recommended for transfer to such title 4. (See table 7—Transferred sections, p. A219, H. Rept. No. 304, April 24, 1947, to accompany H.R. 3190, 80th Cong.). Editorial Notes AMENDMENTS 1962—Subsec. (b). Pub. L. 87–406 inserted ‘‘Guam’’ after ‘‘the Virgin Islands,’’. 1956—Act Aug. 3, 1956, designated existing provisions as subsec. (a) and added subsec. (b). Executive Documents ADMISSION OF ALASKA AND HAWAII TO STATEHOOD Alaska was admitted into the Union on Jan. 3, 1959, on issuance of Proc. No. 3269, Jan. 3, 1959, 24 F.R. 81, 73 Stat. c16, and Hawaii was admitted into the Union on Aug. 21, 1959, on issuance of Proc. No. 3309, Aug. 21, 1959, 24 F.R. 6868, 73 Stat. c74. For Alaska Statehood Law, see Pub. L. 85–508, July 7, 1958, 72 Stat. 339, set out as a note preceding former section 21 of Title 48, Terri- tories and Insular Possessions. For Hawaii Statehood Law, see Pub. L. 86–3, Mar. 18, 1959, 73 Stat. 4, set out as a note preceding former section 491 of Title 48. § 113. Residence of Members of Congress for State income tax laws (a) No State, or political subdivision thereof, in which a Member of Congress maintains a place of abode for purposes of attending sessions of Congress may, for purposes of any income tax (as defined in section 110(c) of this title) levied by such State or political subdivision thereof— (1) treat such Member as a resident or domi- ciliary of such State or political subdivision thereof; or (2) treat any compensation paid by the United States to such Member as income for services performed within, or from sources within, such State or political subdivision thereof, unless such Member represents such State or a district in such State. (b) For purposes of subsection (a)— (1) the term ‘‘Member of Congress’’ includes the delegates from the District of Columbia, Guam, and the Virgin Islands, and the Resi- dent Commissioner from Puerto Rico; and (2) the term ‘‘State’’ includes the District of Columbia. (Added Pub. L. 95–67, § 1(a), July 19, 1977, 91 Stat. 271.) Statutory Notes and Related Subsidiaries EFFECTIVE DATE Pub. L. 95–67, § 1(c), July 19, 1977, 91 Stat. 271, provided that: ‘‘The amendments made by subsections (a) and (b) [enacting this section and amending analysis preceding section 101 of this title] shall be effective with respect to all taxable years, whether beginning before, on, or