Browse Arkansas Code titles and sections
5 U.S.C. § 5517 — Withholding State income taxes
Federal law — U.S. Code and appendices · legal_authorities
**(a)** When a State statute—
(1) provides for the collection of a tax either by imposing on employers generally the duty of withholding sums from the pay of employees and making returns of the sums to the State, or by granting to employers generally the authority to withhold sums from the pay of employees if any employee voluntarily elects to have such sums withheld; and
(2) imposes the duty or grants the authority to withhold generally with respect to the pay of employees who are residents of the State;
the Secretary of the Treasury, under regulations prescribed by the President, shall enter into an agreement with the State within 120 days of a request for agreement from the proper State official. The agreement shall provide that the head of each agency of the United States shall comply with the requirements of the State withholding statute in the case of employees of the agency who are subject to the tax and whose regular place of Federal employment is within the State with which the agreement is made. In the case of pay for service as a member of the armed forces, the preceding sentence shall be applied by substituting “who are residents of the State with which the agreement is made” for “whose regular place of Federal employment is within the State with which the agreement is made”.
**(b)** 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. An agency of the United States may not accept pay from a State for services performed in withholding State income taxes from the pay of the employees of the agency.
**(c)** For the purpose of th
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 5517
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: 5b838b6bcc181a22d1af6673d25adc761b686b8308ea9592d34bc4e0a45def07. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_84e67fc74cb17eb7a6e30b16
Source file: Laws/federal/codes/united-states-code/title-5/section-5517-withholding-state-income-taxes--a3dc73cda1.md
Pages: Not recorded – Not recorded
Passage SHA-256: 2a3b70670677424200cf29bee66b7ca4786e0009d9c2129d034f77673d72a77e
Source location: Title 5, Chapter 55, § 5517; chapter-055-pay-administration.md
Stored source content
**(a)** When a State statute—
(1) provides for the collection of a tax either by imposing on employers generally the duty of withholding sums from the pay of employees and making returns of the sums to the State, or by granting to employers generally the authority to withhold sums from the pay of employees if any employee voluntarily elects to have such sums withheld; and
(2) imposes the duty or grants the authority to withhold generally with respect to the pay of employees who are residents of the State;
the Secretary of the Treasury, under regulations prescribed by the President, shall enter into an agreement with the State within 120 days of a request for agreement from the proper State official. The agreement shall provide that the head of each agency of the United States shall comply with the requirements of the State withholding statute in the case of employees of the agency who are subject to the tax and whose regular place of Federal employment is within the State with which the agreement is made. In the case of pay for service as a member of the armed forces, the preceding sentence shall be applied by substituting “who are residents of the State with which the agreement is made” for “whose regular place of Federal employment is within the State with which the agreement is made”.
**(b)** 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. An agency of the United States may not accept pay from a State for services performed in withholding State income taxes from the pay of the employees of the agency.
**(c)** For the purpose of this section, “State” means a State, territory, possession, or commonwealth of the United States.
**(d)** For the purpose of this section and sections 5516 and 5520, the terms “serve as a member of the armed forces” and “service as a member of the Armed Forces” include—
(1) participation in exercises or the performance of duty under [section 502 of title 32](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title32-section502&num=0&edition=prelim), United States Code, by a member of the National Guard; and
(2) participation in scheduled drills or training periods, or service on active duty for training, under [section 10147 of title 10](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section10147&num=0&edition=prelim), United States Code, by a member of the Ready Reserve.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a)** Under regulations to be prescribed by the Secretary of the Army or the Secretary of the Air Force, as the case may be, each company, battery, squadron, and detachment of the National Guard, unless excused by the Secretary concerned, shall—
(1) assemble for drill and instruction, including indoor target practice, at least 48 times each year; and
(2) participate in training at encampments, maneuvers, outdoor target practice, or other exercises, at least 15 days each year.
However, no member of such unit who has served on active duty for one year or longer shall be required to participate in such training if the first day of such training period falls during the last one hundred and twenty days of his required membership in the National Guard.
**(b)** An assembly for drill and instruction may consist of a single ordered formation of a company, battery, squadron, or detachment, or, when authorized by the Secretary concerned, a series of ordered formations of parts of those organizations. However, to have a series of formations credited as an assembly for drill and instruction, all parts of the unit must be included in the series within 90 consecutive days.
**(c)** The total attendance at the series of formations constituting an assembly shall be counted as the attendance at that assembly for the required period. No member may be counted more than once or receive credit for more than one required period of attendance, regardless of the number of formations that he attends during the series constituting the assembly for the required period.
**(d)** No organization may receive credit for an assembly for drill or indoor target practice unless—
(1) the number of members present equals or exceeds the minimum number prescribed by the President;
(2) the period of mil
Source: Supplied U.S. Code snapshot — release unconfirmed · 32 U.S.C. § 502
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a)** When a city or county ordinance—
(1) provides for the collection of a tax by imposing on employers generally the duty of withholding sums from the pay of employees and making returns of the sums to a designated city or county officer, department, or instrumentality; and
(2) imposes the duty to withhold generally on the payment of compensation earned within the jurisdiction of the city or county in the case of employees whose regular place of employment is within such jurisdiction;
the Secretary of the Treasury, under regulations prescribed by the President, shall enter into an agreement with the city or county within 120 days of a request for agreement by the proper city or county official. The agreement shall provide that the head of each agency of the United States shall comply with the requirements of the city or county ordinance in the case of any employee of the agency who is subject to the tax and (i) whose regular place of Federal employment is within the jurisdiction of the city or county with which the agreement is made or (ii) is a resident of such city or county. The agreement may not apply to pay for service as a member of the Armed Forces (other than service described in [section 5517(d) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5517/d&num=0&edition=prelim)). The agreement may not permit withholding of a city or county tax from the pay of an employee who is not a resident of, or whose regular place of Federal employment is not within, the State in which that city or county is located unless the employee consents to the withholding.
**(b)** This section does not give the consent of the United States to the application of an ordinance which imposes more burdensome requirements on the United States tha
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 5520
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a)** Except as specifically provided in regulations to be prescribed by the Secretary of Defense, or by the Secretary of Homeland Security with respect to the Coast Guard when it is not operating as a service in the Navy, each person who is enlisted, inducted, or appointed in an armed force, and who becomes a member of the Ready Reserve under any provision of law except section 513 or 10145(b) of this title, shall be required, while in the Ready Reserve, to—
(1) participate in at least 48 scheduled drills or training periods during each year and serve on active duty for training of not less than 14 days (exclusive of traveltime) during each year; or
(2) serve on active duty for training not more than 30 days during each year.
**(b)** A member who has served on active duty for one year or longer may not be required to perform a period of active duty for training if the first day of that period falls during the last 120 days of the member’s required membership in the Ready Reserve.
Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 10147
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a)** 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title47-section1551c/z&num=0&edition=prelim), District of Columbia Code.
**(b)** 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: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 5516
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
In this subtitle, the term “State” includes the District of Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, and Guam.
Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 10001
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 643
TITLE 5—GOVERNMENT ORGANIZATION AND EMPLOYEES
§ 5517
Editorial Notes
AMENDMENTS
2010—Pub. L. 111–145 substituted ‘‘, the Chief Admin-
istrative Officer of the House of Representatives, or the
Chief of the Capitol Police’’ for ‘‘or the Chief Adminis-
trative Officer of the House of Representatives’’.
1996—Pub. L. 104–186 substituted ‘‘Chief Administra-
tive Officer’’ for ‘‘Clerk’’.
1970—Pub. L. 91–563 substituted ‘‘jury or witness serv-
ice’’ for ‘‘jury service in State courts’’ in section catch-
line.
Pub. L. 91–563 authorized crediting of amounts re-
ceived for jury service in courts in the District of Co-
lumbia and in territories or possessions of the United
States, included amounts received for service as a wit-
ness or when performing official duty under section
6322(b) of this title, and excepted individuals whose pay
is disbursed by the Secretary of the Senate or the Clerk
of the House of Representatives.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 2010 AMENDMENT
Amendment by Pub. L. 111–145 effective as though en-
acted as part of section 1018 of Pub. L. 108–7, see section
7(d) of Pub. L. 111–145, set out as a note under section
2107 of this title.
§ 5516. Withholding District of Columbia income
taxes
(a) The Secretary of the Treasury, under regu-
lations prescribed by the President, shall enter
into an agreement with the Mayor of the Dis-
trict 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 require-
ments of subchapter II of chapter 15 of title 47,
District of Columbia Code, in the case of em-
ployees of the agency who are subject to income
taxes imposed by that subchapter and whose
regular p
Source: Supplied 2024 U.S. Code historical extraction · 5 U.S.C. § 5517
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.