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.

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.