---
kind: "section"
citation: "4 U.S.C. § 115"
title: "4"
title_heading: "Flag and Seal, Seat of Government, and the States"
number: "115"
heading: "Limitation on State authority to tax compensation paid to individuals performing services at Fort Campbell, Kentucky"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/4/115"
units:
  - "Chapter 4 — The States"
---

# §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](/usc/4/110.md?p=d) or any political subdivision thereof of which such employee is a resident.


## Source credit

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

## Notes

### Statutory Notes and Related Subsidiaries

### Effective Date

Pub. L. 105–261, div. A, title X, § 1075(a)(3), Oct. 17, 1998, 112 Stat. 2138, provided that: “The amendments made by this subsection [enacting this section] shall apply to pay and compensation paid after the date of the enactment of this Act [Oct. 17, 1998].”