2 U.S.C. § 1852 — Withholding and remittance of State income tax

submitted 51 years ago by Pub. L. 94-59 to r/title-2-THE-CONGRESS · 650 words · no verdicts yet

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The Architect of the Capitol may agree with a State to withhold State income taxes from pay when the employee requests it and the State generally requires employers to do so. The section sets limits and effective dates for requests, preserves federal immunity from extra duties and penalties, and defines “State.”

(a) State agreement and covered people. If a State generally requires employers to withhold income tax from employees’ pay and send it to the State, and that requirement generally applies to employees who live in the State, the Architect may agree with the proper State official to withhold and send money for people who work for the Architect’s Office, the United States Botanic Garden, or the Senate Restaurant and ask the Architect to make the withholding. (b) Remittance frequency. An agreement under subsection (a) may not require the Architect to send the money more often than once each calendar quarter. (c) Requests, amounts, changes, and rules. (1) An employee of the Architect’s Office, the Botanic Garden, or the Senate Restaurant may ask the Architect to withhold money from pay and send it to the proper official of the State the employee names. The amount must follow that State’s generally applicable employer-withholding law. (2) An employee may have only one withholding request active at a time and may not have more than two requests for different States during one calendar year. A request starts on the first day of the first pay period beginning on or after the request reaches the proper Architect, Botanic Garden, or Senate Restaurant accounting office. If the Architect first makes an agreement with a State, the Architect may choose the start date. If a newly appointed employee asks at appointment, the request starts on the appointment date. (3) An employee may name a different State and ask that withholding be sent there, or may cancel the request. A change or cancellation starts on the first day of the first pay period beginning on or after it reaches the proper office. (4) The Architect may issue rules and regulations considered appropriate to carry out this subsection. (d) Timing of agreements. The Architect may enter into subsection (a) agreements whenever the Architect considers appropriate. (e) No added federal duty or penalty. This section imposes no duty, burden, or requirement on the United States or its officers or employees except one specifically stated here. Nothing here counts as consent to applying a law that would subject the United States or its officers or employees to a penalty or liability because of this section. (f) “State” defined. For this section, “State” means any State of the United States.

the actual law source: uscode.house.gov ↗public domain

(a) Agreement by Architect with appropriate State official; covered individuals

Whenever—

(1)

the law of any State provides for the collection of an income tax by imposing upon employers generally the duty of withholding sums from the compensation of employees and remitting such sums to the authorities of such State; and

(2)

such duty to withhold is imposed generally with respect to the compensation of employees who are residents of such State;

then the Architect of the Capitol is authorized, in accordance with the provisions of this section, to enter into an agreement with the appropriate official of that State to provide for the withholding and remittance of sums for individuals—

(A)

employed by the Office of the Architect of the Capitol, the United States Botanic Garden, or the Senate Restaurant; and

(B)

who request the Architect to make such withholdings for remittance to that State.

(b) Number of remittances authorized

Any agreement entered into under subsection (a) of this section shall not require the Architect to remit such sums more often than once each calendar quarter.

(c) Requests for withholding and remittance; amount of withholding; number and effective date of requests; change of designated State; revocation of request; rules and regulations

(1)

An individual employed by the Office of the Architect of the Capitol, the United States Botanic Garden, or the Senate Restaurant may request the Architect to withhold sums from his pay for remittance to the appropriate authorities of the State that he designates. Amounts of withholdings shall be made in accordance with those provisions of the law of that State which apply generally to withholding by employers.

(2)

An individual may have in effect at any time only one request for withholdings, and he may not have more than two such requests in effect with respect to different States during any one calendar year. The request for withholdings is effective on the first day of the first pay period commencing on or after the day on which the request is received in the Office of the Architect, the Botanic Garden Office, or the Senate Restaurant Accounting Office except that—

(A)

when the Architect first enters into an agreement with a State, a request for withholdings shall be effective on such date as the Architect may determine; and

(B)

when an individual first receives an appointment, the request shall be effective on the day of appointment, if the individual makes the request at the time of appointment.

(3)

An individual may change the State designated by him for the purposes of having withholdings made and request that the withholdings be remitted in accordance with such change, and he may also revoke his request for withholdings. Any change in the State designated or revocation is effective on the first day of the first pay period commencing on or after the day on which the request for change or the revocation is received in the appropriate office.

(4)

The Architect is authorized to issue rules and regulations he considers appropriate in carrying out this subsection.

(d) Time or times of agreements by Architect

The Architect may enter into agreements under subsection (a) of this section at such time or times as he considers appropriate.

(e) Provisions as not imposing duty, burden, requirement or penalty upon United States or any officer or employee of United States

This section imposes no duty, burden, or requirement upon the United States, or any officer or employee of the United States, except as specifically provided in this section. Nothing in this section shall be deemed to consent to the application of any provision of law which has the effect of subjecting the United States, or any officer or employee of the United States to any penalty or liability by reason of the provisions of this section.

(f) “State” defined

For the purposes of this section, “State” means any of the States of the United States.

Source credit: (Pub. L. 94–59, title V, § 501, July 25, 1975, 89 Stat. 290.)

history & why it existsrecord from the source credit

1975Enacted · Pub. L. 94-59 · 89 Stat. 290

A history note hasn’t been published yet. The record shows enactment by Pub. L. 94-59 on 1975-07-25.

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