§ 111. Same; taxation affecting Federal employees; income tax

• (a) The United States consents to the taxation of pay or compensation for personal service as an officer or employee of the United States, a territory or possession or political subdivision thereof, the government of the District of Columbia, or an agency or instrumentality of one or more of the foregoing, by a duly constituted taxing authority having jurisdiction, if the taxation does not discriminate against the officer or employee because of the source of the pay or compensation.
• (b) 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,
• (c) 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 Missouri River; and
  • (3) portions of which are within the States of South Dakota and Nebraska,