5 U.S.C. § 5516 — Withholding District of Columbia income

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 place of employment is within the Dis- trict 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 sub- chapter 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 sen- tence of this subsection shall be applied by sub- stituting ‘‘who are residents of the District of Columbia’’ for ‘‘whose regular place of employ- ment 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. (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 em- ployees to a penalty or liability because of this section. (Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 478; Pub. L. 90–623, § 1(9), Oct. 22, 1968, 82 Stat. 1312; Pub. L. 94–455, title XII, § 1207(a)(2), Oct. 4, 1976, 90 Stat. 1705; Pub. L. 96–54, § 2(a)(30), Aug. 14, 1979, 93 Stat. 383.) HISTORICAL AND REVISION NOTES Derivation U.S. Code Revised Statutes and Statutes at Large .................. [Uncodified]. Mar. 31, 1956, ch. 154, § 11 ‘‘(k)’’, 70 Stat. 77. Section 2(c) ‘‘(z)’’ of the Act of Mar. 31, 1956, 70 Stat. 68 (section 1551c(z) of title 47, District of Columbia Code) contains a definition of ‘‘employee’’ that is appli- cable 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 defi- nitions applicable and the style of this title as outlined in the preface to the report. Editorial Notes AMENDMENTS 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 agree- ment 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 ‘‘Commis- sioner’’ for ‘‘Commissioners’’ in two places. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1979 AMENDMENT 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. EFFECTIVE DATE OF 1976 AMENDMENT Pub. L. 94–455, title XII, § 1207(f)(1), Oct. 4, 1976, 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 [Oct. 4, 1976].’’ EFFECTIVE DATE OF 1968 AMENDMENT Amendment by Pub. L. 90–623 intended to restate without substantive change the law in effect on Oct. 22, 1968, see section 6 of Pub. L. 90–623, set out as a note under section 5334 of this title. § 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 employ- ees 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 of- ficial. The agreement shall provide that the head of each agency of the United States shall comply with the requirements of the State with- holding 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 ap-