
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 23, 2000]
[Document not affected by Public Laws enacted between
  January 23, 2000 and December 4, 2001]
[CITE: 40USC166b-5]

 
             TITLE 40--PUBLIC BUILDINGS, PROPERTY, AND WORKS
 
                 CHAPTER 2--CAPITOL BUILDING AND GROUNDS
 
Sec. 166b-5. Withholding and remittance of State income tax by 
        Architect of Capitol
        

(a) Agreement by Architect with appropriate State official; covered 
        individuals

    Whenever--
        (1) the law of any State provides for the collection of an 
    income tax by imposing upon employers generally the duty of 
    withholding sums from the compensation of employees and remitting 
    such sums to the authorities of such State; and
        (2) such duty to withhold is imposed generally with respect to 
    the compensation of employees who are residents of such State;

then the Architect of the Capitol is authorized, in accordance with the 
provisions of this section, to enter into an agreement with the 
appropriate official of that State to provide for the withholding and 
remittance of sums for individuals--
        (A) employed by the Office of the Architect of the Capitol, the 
    United States Botanic Garden, or the Senate Restaurant; and
        (B) who request the Architect to make such withholdings for 
    remittance to that State.

(b) Number of remittances authorized

    Any agreement entered into under subsection (a) of this section 
shall not require the Architect to remit such sums more often than once 
each calendar quarter.

(c) Requests for withholding and remittance; amount of withholding; 
        number and effective date of requests; change of designated 
        State; revocation of request; rules and regulations

    (1) An individual employed by the Office of the Architect of the 
Capitol, the United States Botanic Garden, or the Senate Restaurant may 
request the Architect to withhold sums from his pay for remittance to 
the appropriate authorities of the State that he designates. Amounts of 
withholdings shall be made in accordance with those provisions of the 
law of that State which apply generally to withholding by employers.
    (2) An individual may have in effect at any time only one request 
for withholdings, and he may not have more than two such requests in 
effect with respect to different States during any one calendar year. 
The request for withholdings is effective on the first day of the first 
pay period commencing on or after the day on which the request is 
received in the Office of the Architect, the Botanic Garden Office, or 
the Senate Restaurant Accounting Office except that--
        (A) when the Architect first enters into an agreement with a 
    State, a request for withholdings shall be effective on such date as 
    the Architect may determine; and
        (B) when an individual first receives an appointment, the 
    request shall be effective on the day of appointment, if the 
    individual makes the request at the time of appointment.

    (3) An individual may change the State designated by him for the 
purposes of having withholdings made and request that the withholdings 
be remitted in accordance with such change, and he may also revoke his 
request for withholdings. Any change in the State designated or 
revocation is effective on the first day of the first pay period 
commencing on or after the day on which the request for change or the 
revocation is received in the appropriate office.
    (4) The Architect is authorized to issue rules and regulations he 
considers appropriate in carrying out this subsection.

(d) Time or times of agreements by Architect

    The Architect may enter into agreements under subsection (a) of this 
section at such time or times as he considers appropriate.

(e) Provisions as not imposing duty, burden, requirement or penalty upon 
        United States or any officer or employee of United States

    This section imposes no duty, burden, or requirement upon the United 
States, or any officer or employee of the United States, except as 
specifically provided in this section. Nothing in this section shall be 
deemed to consent to the application of any provision of law which has 
the effect of subjecting the United States, or any officer or employee 
of the United States to any penalty or liability by reason of the 
provisions of this section.

(f) ``State'' defined

    For the purposes of this section, ``State'' means any of the States 
of the United States.

(Pub. L. 94-59, title V, Sec. 501, July 25, 1975, 89 Stat. 290.)


                            Cross References

    Withholding State income taxes--
        Generally, see section 5517 of Title 5, Government Organization 
            and Employees.
        Clerk and Sergeant at Arms of the House of Representatives, see 
            section 60e-1a of Title 2, The Congress.
        Secretary of the Senate, see section 60c-3 of Title 2.
