4 U.S.C. § 113
Residence of Members of Congress for State income tax laws
United States · Title 4 — FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES · Status: effective
Cite this
- Citation
- 4 U.S.C. § 113, Residence of Members of Congress for State income tax laws, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/424042
- Permanent ID
ys:prov:424042@1- SHA-256
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Full text
No State, or political subdivision thereof, in which a Member of Congress maintains a place of abode for purposes of attending sessions of Congress may, for purposes of any income tax (as defined in section 110(c) of this title) levied by such State or political subdivision thereof—
For purposes of subsection (a)—
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- A bill to amend title four of the United States Code to make it clear that Members of Congress may not, for purposes of State income tax laws, be treated as residents of any State other than the State from which they were elected.House: no recorded tallySenate: no recorded tally