Volume 74
Public Law 86–522
To exempt from the District of Columbia income tax compensation paid to alien employees by certain international organizations.
Approved June 27, 1960
Statutory text
AN ACT
To exempt from the District of Columbia income tax compensation paid to alien employees by certain international organizations.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
That section 2(b)
D. C., alien employees.
Tax exemption.
of title III of the District of Columbia Income and Franchise Tax Act of 1947, as amended (D.C. Code sec. 47–1557a), is amended by adding at the end thereof the following new paragraph:
“(16) Compensation Received by Aliens From Certain International Organizations.—
In the case of an individual who is not a national of the United States, salaries, wages, or compensation for personal services rendered as an employee of an international organization (as defined in section 1 of International Organizations Immunities Act (22 U.S.C. sec. 288)) which is entitled to enjoy
privileges, exemptions, and immunities provided by such Act.”
Sec. 2.
The amendment made by this Act shall apply only to
Effective date.
taxable years beginning after December 31, 1960.
Approved June 27, 1960.