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2026-07-06 10:51:44 -04:00

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LegalText 36 U.S.C. § 220307 Tax exemption us united_states_code code_section 36 PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS 2203 UNITED STATES CAPITOL HISTORICAL SOCIETY 220307 36 U.S.C. § 220307 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc36@119-100.zip /us/usc/t36/s220307 data/legal/raw/us/code/title-36/usc36.xml de71431dc530d39d5732ec0d4cc469c6734155feab2c4769308e3078f566409e d8bb3c94f12bbd56e49d7a2bc029b1f4ab0bb8b69327e9ddbdf94d7adcac580d a147358d6ccde36a5ceb1e8539ac2dd188d317549cdec40bea41a0fe75c61ef6 2026-07-04 official
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36 U.S.C. § 220307 - Tax exemption

Text

Notwithstanding section 105 of title 4 of the United States Code or any provision of the District of Columbia Code, the corporation is not required to pay, collect, or account for any tax specified in those provisions in connection with activities conducted within, or on the grounds of, the United States Capitol Building.

(Pub. L. 105225, Aug. 12, 1998, 112 Stat. 1464.)

Notes

Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 22030736:1219.Oct. 20, 1978, Pub. L. 95493, § 19, as added Jan. 12, 1983, Pub. L. 97447, 96 Stat. 2364. The words “or title 47, chapter 26 of the District of Columbia Code (1973)” (subsequently covered in chapter 20 of title 47 of the District of Columbia Code (1981)) are omitted as unnecessary. The words “in connection with activities conducted” are substituted for “applicable to taxable events occurring” for clarity. The words “occurring . . . on or after January 1, 1964” are omitted as obsolete.