
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 5USC5516]

 
             TITLE 5--GOVERNMENT ORGANIZATION AND EMPLOYEES
 
                           PART III--EMPLOYEES
 
                      Subpart D--Pay and Allowances
 
                     CHAPTER 55--PAY ADMINISTRATION
 
                     SUBCHAPTER II--WITHHOLDING PAY
 
Sec. 5516. Withholding District of Columbia income taxes

    (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, 
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.

(Pub. L. 89-554, Sept. 6, 1966, 80 Stat. 478; Pub. L. 90-623, Sec. 1(9), 
Oct. 22, 1968, 82 Stat. 1312; Pub. L. 94-455, title XII, 
Sec. 1207(a)(2), Oct. 4, 1976, 90 Stat. 1705; Pub. L. 96-54, 
Sec. 2(a)(30), Aug. 14, 1979, 93 Stat. 383.)

                      Historical and Revision Notes
------------------------------------------------------------------------
                                                    Revised Statutes and
     Derivation                U.S. Code             Statutes at Large
------------------------------------------------------------------------
                     [Uncodified].                 Mar. 31, 1956, ch.
                                                    154, Sec.  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 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.


                               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 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.


                    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

    Section 1207(f)(1) of Pub. L. 94-455 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.

                  Section Referred to in Other Sections

    This section is referred to in section 5517 of this title.
