John Hope Bryant: “While I fully support all the provisions in this legislation, I want to speak for just a moment on the section which…”

“While I fully support all the provisions in this legislation, I want to speak for just a moment on the section which would prevent the State of Kentucky from unfairly taxing the workers who live in Tennessee but who work on the Kentucky side of Fort Campbell. This is a unique situation. Fort Campbell is the only military installation which is located in two States. In fact, over 80 percent of the base is located in Tennessee, and it might interest my colleagues to know that the only reason we call this base Fort Campbell, KY, is that the post office is on the Kentucky side. Because of its location, if a Tennessee resident working on the base is assigned to work on the Kentucky side, she must pay Kentucky State income taxes. Reciprocal agreements between two States normally would prevent this double taxation. However, because Tennessee does not impose an income tax on its State residents, a reciprocal agreement does not exist between Tennessee and Kentucky. Mr. Speaker, passage of this legislation will not set a precedent for Federal preemption of State income tax laws because of the uniqueness of this case and the other two cases.”