112 STAT. 2138 PUBLIC LAW 105-261—OCT. 17, 1998 Applicability. 10 USC 2301 note. 26 USC 121 note. Applicability. 4 USC 115 note. Oregon. Washington. (b) EFFECTIVE DATE. —Subsection (g) of section 2301 of title 38, United States Code, as added by subsection (a), shall apply to flags procured by the Secretary of Veterans Affairs for the purposes of section 2301 of title 38, United States Code, after the end of the 30-day period beginning on the date of the enactment of this Act. SEC. 1074. SENSE OF CONGRESS CONCERNING TAX TREATMENT OF PRINCIPAL RESIDENCE OF MEMBERS OF ARMED FORCES WHILE AWAY FROM HOME ON ACTIVE DUTY. It is the sense of Congress that a member of the Armed Forces should be treated for purposes of section 121 of the Internal Revenue Code of 1986 as using property as a principal residence during any continuous period that the member is serving on active duty for 180 days or more with the Armed Forces, but only if the member used the property as a principal residence for any period during or immediately before that period of active duty. SEC. 1075. CLARIFICATION OF STATE AUTHORITY TO TAX COMPENSA- TION PAID TO CERTAIN EMPLOYEES. (a) LIMITATION ON STATE AUTHORITY TO TAX COMPENSATION PAID TO INDIVIDUALS PERFORMING SERVICES AT FORT CAMPBELL, KENTUCKY.— (1) IN GENERAL. —Chapter 4 of title 4, United States Code, is amended by adding at the end the following:
- §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.". (2) CONFORMING AMENDMENT. —The table of sections for chapter 4 of title 4, United States Code, is amended by adding at the end the following: "115. Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky.". (3) EFFECTIVE DATE. —The amendments made by this subsection shall apply to pay and compensation paid after the date of the enactment of this Act. (b) CLARIFICATION OF STATE AUTHORITY TO TAX COMPENSATION PAID TO CERTAIN FEDERAL EMPLOYEES. — (1) IN GENERAL. — Section 111 of title 4, United States Code, is amended— (A) by inserting "(a) GENERAL RULE.— " before "The United States" the first place it appears; and (B) by adding at the end the following: " (b) TREATMENT OF CERTAIN FEDERAL EMPLOYEES EMPLOYED AT FEDERAL HYDROELECTRIC FACILITIES LOCATED ON THE COLUMBIA RIVER.— Pay or compensation paid by the United States for personal services as an employee of the United States at a hydroelectric facility— "(1) which is owned by the United States; "(2) which is located on the Columbia River; and "(3) portions of which are within the States of Oregon and Washington,
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