4 U.S.C. § 113 : US Code - Section 113: Residence of Members of Congress for State income tax laws

Search 4 U.S.C. § 113 : US Code - Section 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,
unless such Member represents such State or a district in such
State.
(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.