36 USC § 220307 - Tax exemption

---
identifier: "/us/usc/t36/s220307"
source: "usc"
legal_status: "official_legal_evidence"
title: "36 USC § 220307 - Tax exemption"
title_number: 36
title_name: "PATRIOTIC AND NATIONAL OBSERVANCES, CEREMONIES, AND ORGANIZATIONS"
section_number: "220307"
section_name: "Tax exemption"
chapter_number: 2203
chapter_name: "UNITED STATES CAPITOL HISTORICAL SOCIETY"
part_number: "B"
part_name: "Organizations"
positive_law: true
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1464.)"
---


# § 220307. Tax exemption

section 105 of title 4

Notwithstanding  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.

---

**Source Credit**: (Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1464.)

| RevisedSection | Source (U.S. Code) | Source (Statutes at Large) |
| --- | --- | --- |
| 220307 | 36:1219. | 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 ” are omitted as obsolete.