((a)) ** .—** 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.

((b)) ** .—** Pay or compensation paid by the United States for personal services as an employee of the United States at a hydroelectric facility—

((1)) which is owned by the United States;

((2)) which is located on the Columbia River; and

((3)) portions of which are within the States of Oregon and Washington,

((c)) ** .—** Pay or compensation paid by the United States for personal services as an employee of the United States at a hydroelectric facility—

((1)) which is owned by the United States;

((2)) which is located on the Missouri River; and

((3)) portions of which are within the States of South Dakota and Nebraska,