§ 7654.
(d)
Federal personnel
In addition to the amount determined under subsection (a), the United States shall pay to each specified possession at such times and in such manner as determined by the Secretary—
(1)
the amount of the taxes deducted and withheld by the United States under chapter 24 with respect to compensation paid to members of the Armed Forces who are stationed in such possession but who have no income tax liability to such possession with respect to such compensation by reason of the Servicemembers Civil Relief Act (
50 U.S.C. 3901 et seq.), and
(2)
the amount of the taxes deducted and withheld under chapter 24 with respect to amounts paid for services performed as an employee of the United States (or any agency thereof) in a specified possession with respect to an individual unless section 931 or 932(c) applies.
([Aug. 16, 1954, ch. 736], [68A Stat. 909]; [Pub. L. 92–606, § 1(b)], Oct. 31, 1972, [86 Stat. 1495]; [Pub. L. 94–455, title XIX, § 1906(b)(13)(A)], Oct. 4, 1976, [90 Stat. 1834]; [Pub. L. 97–248, title III], §§ 307(a)(16), 308(a), Sept. 3, 1982, [96 Stat. 590], 591; [Pub. L. 98–67, title I, § 102(a)], Aug. 5, 1983, [97 Stat. 369]; [Pub. L. 99–514, title XII, § 1276(a)], Oct. 22, 1986, [100 Stat. 2599]; [Pub. L. 100–647, title I, § 1012(y)], Nov. 10, 1988, [102 Stat. 3530]; [Pub. L. 108–189, § 2(d)], Dec. 19, 2003, [117 Stat. 2866]; [Pub. L. 115–141, div. U, title IV, § 401(a)(330)], Mar. 23, 2018, [132 Stat. 1200].)