Title 5 — Government Organization and Employees
Part III · Chapter 55 — Pay Administration
§ 5516. Withholding District of Columbia income taxes
Statutory text
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.
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.
Pub. L. 89–554 · 80 Stat. 378
Enacted · 5 U.S.C. § 5516
Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 478
Source evidence
Code source credit
Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 478Pub. L. 90–623 § 1(9) · 82 Stat. 1312
Substituted · 5 U.S.C. § 5516(a)
Pub. L. 90–623 substituted “Commissioner” for “Commissioners” in two places
Source evidence
Code amendment note
Subsec. (a). Pub. L. 90–623 substituted “Commissioner” for “Commissioners” in two places.Enacted provision · exact public law section
(1) In section 559 insert “of this title” immediately after the figure ”7521” wherever it appears;Pub. L. 94–455 title XII § 1207(a)(2) · 90 Stat. 1520
Substituted · 5 U.S.C. § 5516
Pub. L. 94–455 struck out “pay for service as a member of the armed forces, or to” after “The agreement may not apply to” and inserted provision that in the case of service as a member of the armed forces, the second sentence 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”
Source evidence
Code amendment note
Pub. L. 94–455 struck out “pay for service as a member of the armed forces, or to” after “The agreement may not apply to” and inserted provision that in the case of service as a member of the armed forces, the second sentence 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”.Enacted provision · exact public law section
(2) Withholding of district income taxes.— Subsection (a) of section 5516 of title 5, United States Code, is amended— (A) by striking out in the third sentence “pay for service as a member of the armed forces, or to”; and (B) by adding after the third sentence the following new sentence: “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’.”Pub. L. 96–54 § 2(a)(30) · 93 Stat. 381
Substituted · 5 U.S.C. § 5516(a)
Pub. L. 96–54 substituted “Mayor” for “Commissioner” wherever appearing
Source evidence
Code amendment note
Subsec. (a). Pub. L. 96–54 substituted “Mayor” for “Commissioner” wherever appearing.Enacted provision · exact public law section
(30) Section 5516 is amended by striking out “Commissioner” each place it appears and inserting in lieu thereof “Mayor”.Effective date note
Amendment by Pub. L. 96–54 effective July 12, 1979, see section 2(b) of Pub. L. 96–54, set out as a note under section 305 of this title.
3 of 4 references resolved to an enrolled provision · 1 partial
Notes
historicalAndRevision
| Historical and Revision Notes | ||
|---|---|---|
| Derivation | U.S. Code | Revised Statutes andStatutes at Large |
| [Uncodified]. | Mar. 31, 1956, ch. 154, § 11 “(k)”, 70 Stat. 77. | |
Section 2(c) “(z)” of the Act of , 70 Stat. 68 (section 1551c(z) of title 47, District of Columbia Code) contains a definition of “employee” that is applicable to this section. Accordingly, the last sentence of subsection (a) is added to preserve the application of the source law.
Standard changes are made to conform with the definitions applicable and the style of this title as outlined in the preface to the report.
Editorial Notes
Amendments1968–1979 · 3 rounds
1979
Subsec. (a). Pub. L. 96–54 substituted “Mayor” for “Commissioner” wherever appearing.
1976
Pub. L. 94–455 struck out “pay for service as a member of the armed forces, or to” after “The agreement may not apply to” and inserted provision that in the case of service as a member of the armed forces, the second sentence 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”.
1968
Subsec. (a). Pub. L. 90–623 substituted “Commissioner” for “Commissioners” in two places.
Statutory Notes and Related Subsidiaries
Effective Date of 1979 Amendment
Amendment by Pub. L. 96–54 effective , see section 2(b) of Pub. L. 96–54, set out as a note under section 305 of this title.
Effective Date of 1976 Amendment
Pub. L. 94–455, title XII, § 1207(f)(1), , 90 Stat. 1708, provided that: “The amendments made by subsection (a) [amending this section and section 5517 of this title] shall apply to wages withheld after the 120-day period following any request for an agreement after the date of the enactment of this Act [].”
Effective Date of 1968 Amendment
Amendment by Pub. L. 90–623 intended to restate without substantive change the law in effect on , see section 6 of Pub. L. 90–623, set out as a note under section 5334 of this title.
Credits
1966–1979 · 4 acts
- 1966Pub. L. 89–554, , 80 Stat. 478
- 1968Pub. L. 90–623, § 1(9), , 82 Stat. 1312
- 1976Pub. L. 94–455, title XII, § 1207(a)(2), , 90 Stat. 1705
- 1979Pub. L. 96–54, § 2(a)(30), , 93 Stat. 383.
Show as published
(Pub. L. 89–554, , 80 Stat. 478; Pub. L. 90–623, § 1(9), , 82 Stat. 1312; Pub. L. 94–455, title XII, § 1207(a)(2), , 90 Stat. 1705; Pub. L. 96–54, § 2(a)(30), , 93 Stat. 383.)