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HR 874 105th Congress House

To provide that Oregon may not tax compensation paid to a resident of Washington for services as a Federal employee at a Federal hydroelectric facility located on the Columbia River.

Introduced: February 27, 1997 See on congress.gov
Government Operations and Politics Columbia River developmentEnergyFederal employeesHydroelectric power
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Income taxIntergovernmental tax relationsLocal taxationOregonPersonal income taxResidence requirementsState taxationTaxationWashington StateWater Resources Development
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 19, 1997
For Further Action See H.R.1953.
Apr 17, 1997
Subcommittee Hearings Held.
Mar 5, 1997
Referred to the Subcommittee on Commercial and Administrative Law.
Feb 27, 1997
Referred to the House Committee on the Judiciary.
Feb 27, 1997
Introduced in House
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 Latest action June 19, 1997

For Further Action See H.R.1953.

 Plain-English summary Congressional Research Service

Amends Federal law to state that compensation paid by the United States for personal services as a U.S. employee at a U.S.-owned Columbia River hydroelectric facility, portions of which are within Oregon and Washington, shall be subject to taxation by Oregon or any political subdivision of that State only if such employee is an Oregon and subdivision resident.

 Related & companion bills 1
  • HR 1953 Procedurally related To clarify State authority to tax compensation paid to certain employees.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 1
All 1 Democratic 1
D
Smith, Adam
Washington · Feb 27, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 874: To provide that Oregon may not tax compensation paid to a resident of Washington for services as a Federal employee at a Federal hydroelectric facility located on the Columbia River.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-874/
MLA
"H.R. 874: To provide that Oregon may not tax compensation paid to a resident of Washington for services as a Federal employee at a Federal hydroelectric facility located on the Columbia River.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-874/.
Bluebook (legal)
H.R. 874, 105th Cong. (2026), https://openamerica.io/bill/105-HR-874/.
Markdown link
[H.R. 874: To provide that Oregon may not tax compensation paid to a resident of Washington for services as a Federal employee at a Federal hydroelectric facility located on the Columbia River.](https://openamerica.io/bill/105-HR-874/)
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