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5 U.S.C. § 5520 — Withholding of city or county income or employment taxes

Federal law — U.S. Code and appendices · legal_authorities

5 U.S.C. § 5520 — Withholding of city or county income or employment taxes

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Source file: Laws/federal/codes/united-states-code/title-5/section-5520-withholding-of-city-or-county-income-or-employment-taxes--3a0d3c13b9.md
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Source location: Title 5, Chapter 55, § 5520; chapter-055-pay-administration.md

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**(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 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 city or county for services performed in withholding city or county income or employment taxes from the pay of employees of the agency. **(c)** For the purpose of this section— (1) “city” means any unit of general local government which— (A) is classified as a municipality by the Bureau of the Census, or (B) is a town or township which, in the determination of the Secretary of the Treasury— (i) possesses powers and performs functions comparable to those associated with municipalities, (ii) is closely settled, and (iii) contains within its boundaries no incorporated places, as defined by the Bureau of the Census, within the political boundaries of which 500 or more persons are regularly employed by all agencies of the Federal Government; (2) “county” means any unit of local general government which is classified as a county by the Bureau of the Census and within the political boundaries of which 500 or more persons are regularly employed by all agencies of the Federal Government; (3) “ordinance” means an ordinance, order, resolution, or similar instrument which is duly adopted and approved by a city or county in accordance with the constitution and statutes of the State in which it is located and which has the force of law within such city or county; and (4) “agency” means— (A) an Executive agency; (B) the judicial branch; and (C) the United States Postal Service.

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Federal law — U.S. Code and appendices · legal_authorities

39 U.S.C. § 410 — Application of other laws

**(a)** Except as provided by subsection (b) of this section, and except as otherwise provided in this title or insofar as such laws remain in force as rules or regulations of the Postal Service, no Federal law dealing with public or Federal contracts, property, works, officers, employees, budgets, or funds, including the provisions of chapters 5 and 7 of title 5, shall apply to the exercise of the powers of the Postal Service. **(b)** The following provisions shall apply to the Postal Service: (1) section 552 (public information), section 552a (records about individuals), section 552b (open meetings), section 3102 (employment of personal assistants for blind, deaf, or otherwise handicapped employees), section 3110 (restrictions on employment of relatives), section 3333 and chapters 72 (antidiscrimination; right to petition Congress) and 73 (suitability, security, and conduct of employees), section 5520 (withholding city income or employment taxes), and section 5532 11 See References in Text note below. (dual pay) of title 5, except that no regulation issued under such chapters or section shall apply to the Postal Service unless expressly made applicable; (2) all provisions of title 18 dealing with the Postal Service, the mails, and officers or employees of the Government of the United States; (3) [section 107 of title 20](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title20-section107&num=0&edition=prelim) (known as the Randolph-Sheppard Act, relating to vending machines operated by the blind); (4) the following provisions of title 40: (A) sections 3114–3116, 3118, 3131, 3133, and 3141–3147; and (B) chapters 37 and 173; (5) chapters 65 and 67 of title 41; (6) sections 2000d, 2000d–1—2000d–4 of title 42 (title VI, the Civil Rights Act of 196

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Federal law — U.S. Code and appendices · legal_authorities

3 U.S.C. § 301 — General authorization to delegate functions; publication of delegations

The President of the United States is authorized to designate and empower the head of any department or agency in the executive branch, or any official thereof who is required to be appointed by and with the advice and consent of the Senate, to perform without approval, ratification, or other action by the President (1) any function which is vested in the President by law, or (2) any function which such officer is required or authorized by law to perform only with or subject to the approval, ratification, or other action of the President: Provided, That nothing contained herein shall relieve the President of his responsibility in office for the acts of any such head or other official designated by him to perform such functions. Such designation and authorization shall be in writing, shall be published in the Federal Register, shall be subject to such terms, conditions, and limitations as the President may deem advisable, and shall be revocable at any time by the President in whole or in part.

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Federal law — U.S. Code and appendices · legal_authorities

5 U.S.C. § 5517 — Withholding State income taxes

**(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

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Federal law — U.S. Code and appendices · legal_authorities

5 U.S.C. § 5520 — Withholding of city or county income or

Page 646 TITLE 5—GOVERNMENT ORGANIZATION AND EMPLOYEES § 5520 under section 6323(b) shall be credited against the pay payable to the employee or individual with respect to his civilian position for that pe- riod. (Added Pub. L. 90–588, § 2(b), Oct. 17, 1968, 82 Stat. 1152; amended Pub. L. 102–378, § 2(39), Oct. 2, 1992, 106 Stat. 1351; Pub. L. 104–106, div. A, title V, § 516(b), Feb. 10, 1996, 110 Stat. 309; Pub. L. 117–81, div. A, title XI, § 1109(a), Dec. 27, 2021, 135 Stat. 1951.) Editorial Notes AMENDMENTS 2021—Pub. L. 117–81 struck out ‘‘or (c)’’ after ‘‘section 6323(b)’’. 1996—Pub. L. 104–106 substituted ‘‘granted military leave’’ for ‘‘entitled to leave’’. 1992—Pub. L. 102–378 substituted ‘‘6323(b) or (c)’’ for ‘‘6323(c) or (d) of this title’’. Statutory Notes and Related Subsidiaries APPLICATION OF 2021 AMENDMENT Pub. L. 117–81, div. A, title XI, § 1109(b), Dec. 27, 2021, 135 Stat. 1951, provided that: ‘‘The amendment made by subsection (a) [amending this section] shall apply to any amounts credited, by operation of such section 5519, against the pay of an employee or individual de- scribed under section 6323(c) of such title on or after the date of enactment of this Act [Dec. 27, 2021].’’ § 5520. Withholding of city or county income or employment taxes (a) When a city or county ordinance— (1) provides for the collection of a tax by im- posing on employers generally the duty of withholding sums from the pay of employees and making returns of the sums to a des- ignated city or county officer, department, or instrumentality; and (2) imposes the duty to withhold generally on the payment of compensation earned with- in the jurisdiction of the city or county in the case of employees whose regular place of em- ployment is within such juri

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