§ 1045. Voluntary withholding of State income tax from retired or retainer pay

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1984

   Department of Defense Authorization Act, 1985

   Pub. L. 98–525 title VI § 654(a) · 98 Stat. 2492

   Enacted · 10 U.S.C. § 1045

   Added Pub. L. 98–525, title VI, § 654(a), Oct. 19, 1984, 98 Stat. 2551

   Source evidence

   Code source credit
   Added Pub. L. 98–525, title VI, § 654(a), Oct. 19, 1984, 98 Stat. 2551

   Enacted provision · exact public law section
   (a) Chapter 53 of title 10, United States Code, is amended by adding after section 1044 (as added by section 651) the following Ante, p. 2549. new section: “§ 1045. Voluntary withholding of State income tax from retired or retainer pay “(a) The Secretary concerned shall enter into an agreement under this section with any State within 120 days of a request for agreement from the proper State official. The agreement shall provide that the Secretary concerned shall withhold State income tax from the monthly retired or retainer pay of any member or former member entitled to such pay who voluntarily requests such withholding in writing. The amounts withheld during any calendar quarter shall be retained by the Secretary concerned and disbursed to the States during the month following that calendar quarter. “(b) A member or former member may request that the State designated for withholding be changed and that the withholdings be remitted in accordance with such change. A member or former member also may revoke any request of such member or former member for withholding. Any request for a change in the State designated and any revocation is effective on the first day of the month after the month in which the request or revocation is processed by the Secretary concerned, but in no event later than on the first day of the second month beginning after the day on which the request or revocation is received by the Secretary concerned. “(c) A member or former member may have in effect at any time only one request for withholding under this section and may not have more than two such requests in effect during any one calendar year. “(d) (1) This section does not give the consent of the United States to the application of a statute that imposes more burdensome requirements on the United States than on employers generally or that subjects the United States or any member or former member entitled to retired or retainer pay to a penalty or liability because of this section. “(2) The Secretary concerned may not accept pay from a State for services performed in withholding State income taxes from retired or retainer pay. “(3) Any amount erroneously withheld from retired or retainer pay and paid to a State by the Secretary concerned shall be repaid by the State in accordance with regulations prescribed by the Secretary concerned. “(e) In this section: “(1) ‘State’ means any State, the District of Columbia, the Commonwealth of Puerto Rico, and any territory or possession of the United States. “(2) ‘Secretary concerned’ includes the Secretary of Health and Human Services with respect to the commissioned corps of the Public Health Service and the Secretary of Commerce with respect to the commissioned corps of the National Oceanic and Atmospheric Administration.”.

2. 1987

   Defense Technical Corrections Act of 1987

   Pub. L. 100–26 § 7(k)(2) · 101 Stat. 273

   Inserted · 10 U.S.C. § 1045(e)(1); 10 U.S.C. § 1045(e)(2)

   Pub. L. 100–26 inserted “The term” after each par. designation

   Source evidence

   Code amendment note
   Subsec. (e)(1), (2). Pub. L. 100–26 inserted “The term” after each par. designation.

   Enacted provision · exact public law section
   (2) Sections 976(a), 1045(e), 1587(a), 1621, 2006(b), 2120, 2213(e), 2232, 2302 (other than paragraph (3)), 2305a(d), 2350, 2362(e), 2394(c), 2397(a), 2397a(a), 2403(a), 2432(a), 2547(e), 2801(c), and 5001(a) are amended— (A) by inserting “The term” in each paragraph after the paragraph designation; and (B) by revising the first word after the first quotation marks in each paragraph (other than in sections 1045(e), 2006(b)(1), 2213(e)(2), 2232(1), 2350(2), 2801(c)(3), 5001(a)(1), and 5001(a)(2)) so that the initial letter of such word is lower case.

3. 2006

   National Defense Authorization Act for Fiscal Year 2006

   Pub. L. 109–163 div. A title VI § 661 · 119 Stat. 3136

   1. Substituted · 10 U.S.C. § 1045(a)

      Pub. L. 109–163, in third sentence, substituted “any calendar month” for “any calendar quarter”

   2. Substituted · 10 U.S.C. § 1045(a)

      Pub. L. 109–163, in third sentence, substituted “during the following calendar month” for “during the month following that calendar quarter”

   Source evidence

   Code amendment note
   Subsec. (a). Pub. L. 109–163, in third sentence, substituted “any calendar month” for “any calendar quarter” and “during the following calendar month” for “during the month following that calendar quarter”.

   Enacted provision · exact public law section
   SEC. 661. MONTHLY DISBURSEMENT TO STATES OF STATE INCOME TAX WITHHELD FROM RETIRED OR RETAINER PAY.   Section 1045(a) of title 10, United States Code, is amended in the third sentence— (1) by striking “quarter” the first place it appears and inserting “month”; and (2) by striking “during the month following that calendar quarter” and inserting “during the following calendar month”.

4 of 4 references resolved to an enrolled provision