5 U.S.C. § 5516 — Withholding District of Columbia income taxes
submitted 60 years ago by Pub. L. 89-554 to r/title-5-GOVERNMENT-ORGANIZATION-AND-EMPLOYEES · 250 words · no verdicts yet
The Treasury Secretary must make an agreement with the District of Columbia about withholding District income taxes from certain Federal employees’ pay when the Mayor requests one. The agreement cannot impose extra burdens or penalties on the United States or its employees.
(a) Under regulations set by the President, the Secretary of the Treasury must enter into an agreement with the Mayor of the District of Columbia within 120 days after the Mayor requests one. The agreement must require the head of each United States agency to follow subchapter II of chapter 15 of title 47 of the District of Columbia Code for agency employees who are subject to that subchapter’s income taxes and whose regular workplace is in the District. The agreement may not apply to the pay of an employee who is not a District resident as that subchapter defines residency. For pay for service as a member of the armed forces, the requirement about the regular workplace instead applies to employees who are District residents. In this subsection, “employee” has the meaning given in section 1551c(z) of title 47 of the District of Columbia Code. This section does not define the term itself.
(b) This section does not consent to applying a statute that places more burdensome requirements on the United States than on other employers, or that subjects the United States or its employees to a penalty or liability because of this section.
The Secretary of the Treasury, under regulations prescribed by the President, shall enter into an agreement with the Mayor of the District of Columbia within 120 days of a request for agreement from the Mayor. The agreement shall provide that the head of each agency of the United States shall comply with the requirements of subchapter II of chapter 15 of title 47, District of Columbia Code, in the case of employees of the agency who are subject to income taxes imposed by that subchapter and whose regular place of employment is within the District of Columbia. The agreement may not apply to pay of an employee who is not a resident of the District of Columbia as defined in subchapter II of chapter 15 of title 47, District of Columbia Code. In the case of pay for service as a member of the armed forces, the second sentence of this subsection shall be applied by substituting “who are residents of the District of Columbia” for “whose regular place of employment is within the District of Columbia”. For the purpose of this subsection, “employee” has the meaning given it by section 1551c(z) of title 47, District of Columbia Code.
This section does not give the consent of the United States to the application of a statute which imposes more burdensome requirements on the United States than on other employers, or which subjects the United States or its employees to a penalty or liability because of this section.
Source credit: (Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 478; Pub. L. 90–623, § 1(9), Oct. 22, 1968, 82 Stat. 1312; Pub. L. 94–455, title XII, § 1207(a)(2), Oct. 4, 1976, 90 Stat. 1705; Pub. L. 96–54, § 2(a)(30), Aug. 14, 1979, 93 Stat. 383.)
- 1966Enacted · Pub. L. 89-554 · 80 Stat. 478
- 1968Amended · Pub. L. 90-623 · 82 Stat. 1312
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1705
- 1979Amended · Pub. L. 96-54 · 93 Stat. 383
A history note hasn’t been published yet. The record shows enactment by Pub. L. 89-554 on 1966-09-06.
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