4 USC § 115 - Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky

---
identifier: "/us/usc/t4/s115"
source: "usc"
legal_status: "official_legal_evidence"
title: "4 USC § 115 - Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky"
title_number: 4
title_name: "FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES"
section_number: "115"
section_name: "Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky"
chapter_number: 4
chapter_name: "THE STATES"
positive_law: true
currency: "119-84"
last_updated: "2025-03-03"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 105–261, div. A, title X, § 1075(a)(1), Oct. 17, 1998, 112 Stat. 2138.)"
---


# § 115. Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky

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.

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**Source Credit**: (Added Pub. L. 105–261, div. A, title X, § 1075(a)(1), Oct. 17, 1998, 112 Stat. 2138.)

## Statutory Notes and Related Subsidiaries

### Effective Date

> “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 [
> 
> ].”

, , , provided that: