Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
40 lines
2.0 KiB
Markdown
40 lines
2.0 KiB
Markdown
---
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type: "LegalText"
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title: "36 U.S.C. § 220307"
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description: "Tax exemption"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 36
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title_name: "PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS"
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chapter_number: "2203"
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chapter_name: "UNITED STATES CAPITOL HISTORICAL SOCIETY"
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section: "220307"
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citation: "36 U.S.C. § 220307"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc36@119-100.zip"
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source_identifier: "/us/usc/t36/s220307"
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source_file: "data/legal/raw/us/code/title-36/usc36.xml"
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source_hash: "de71431dc530d39d5732ec0d4cc469c6734155feab2c4769308e3078f566409e"
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raw_snapshot_hash: "d8bb3c94f12bbd56e49d7a2bc029b1f4ab0bb8b69327e9ddbdf94d7adcac580d"
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text_hash: "a147358d6ccde36a5ceb1e8539ac2dd188d317549cdec40bea41a0fe75c61ef6"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 36 U.S.C. § 220307 - Tax exemption
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## Text
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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.
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(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1464.)
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## Notes
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Historical and Revision Notes RevisedSectionSource (U.S. Code)Source (Statutes at Large) 22030736:1219.Oct. 20, 1978, Pub. L. 95–493, § 19, as added Jan. 12, 1983, Pub. L. 97–447, 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.
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