36 U.S.C. § 220307 - U.S. Code - Unannotated Title 36. Patriotic and National Observances, Ceremonies, and Organizations § 220307. Tax exemption

Notwithstanding section 105 of title 4 of the United States Code or any provision of the District of Columbia Code, the corporation is not required to pay, collect, or account for any tax specified in those provisions in connection with activities conducted within, or on the grounds of, the United States Capitol Building.