§ 113. Residence of Members of Congress for State income tax laws

• (a) No State, or political subdivision thereof, in which a Member of Congress maintains a place of abode for purposes of attending sessions of Congress may, for purposes of any income tax (as defined in section 110(c) of this title ) levied by such State or political subdivision thereof—
  • (1) treat such Member as a resident or domiciliary of such State or political subdivision thereof; or
  • (2) treat any compensation paid by the United States to such Member as income for services performed within, or from sources within, such State or political subdivision thereof,
• (b) For purposes of subsection (a)—
  • (1) the term “Member of Congress” includes the delegates from the District of Columbia, Guam, and the Virgin Islands, and the Resident Commissioner from Puerto Rico; and
  • (2) the term “State” includes the District of Columbia.