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