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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 09:52:37 -04:00

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LegalText 4 U.S.C. § 115 Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky us united_states_code code_section 4 FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES 4 THE STATES 115 4 U.S.C. § 115 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc04@119-100.zip /us/usc/t4/s115 data/legal/raw/us/code/title-04/usc04.xml ff7c488c3d61eac20d7b3b739123247b5a02efc65fd2915bbad8e896990b13bb 75a0350a67c3db0861c4992fe97e10959f62966b05c0b41db2f9850beb5ed882 94e4d9eb5eedcb8dbe7d14f79256b2cdf7a73ccdd7fa666fc6f34636622e32c4 2026-07-04 official
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4 U.S.C. § 115 - Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky

Text

Pay and compensation paid to an individual for personal services at Fort Campbell, Kentucky, shall be subject to taxation by the State or any political subdivision thereof of which such employee is a resident.

(Added Pub. L. 105261, div. A, title X, § 1075(a)(1), Oct. 17, 1998, 112 Stat. 2138.)

Notes

Statutory Notes and Related Subsidiaries

Effective DatePub. L. 105261, div. A, title X, § 1075(a)(3), Oct. 17, 1998, 112 Stat. 2138, provided that: “The amendments made by this subsection [enacting this section] shall apply to pay and compensation paid after the date of the enactment of this Act [Oct. 17, 1998].”