Pub. L. 89-554, tit. 5, pt. III, subpt. G, ch. 89, sec. 2

Sec. 2. (a) Section 42 of title 4, United States Code, is amended to read as follows: “§ 42. Same; custody and use of “The Secretary of State shall have the custody and charge of such seal. Except as provided by section 2902(a) of title 5, the seal shall not be affixed to any instrument without the special warrant of the President therefor.” (b) The analysis of chapter 4 of title 4, United States Code, is amended by redesignating item 111 as “112”, and by inserting after item 110: “111. Same; taxation affecting Federal employees; income tax.” (c) Chapter 4 of title 4, United States Code, is further amended by redesignating section 111 as “112”, and by inserting after section 110: “§ 111. Same; taxation affecting Federal employees; income tax “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.”