§4594 — Title 2 The Congress | U.S. Code

Summary

Allows the Secretary of the Senate to withhold State income tax from pay he sends to employees when a State’s law generally makes employers withhold and the employee who lives in that State asks for it. The withholdings must follow the State’s normal employer rules. The Secretary can make agreements with States to send those taxes, but does not have to send them more often than once each calendar quarter. An employee can have only one active withholding request at a time and no more than two different State requests in the same calendar year. A request takes effect on the first day of the first month after the Disbursing Office gets it, except the Secretary can set a different start date when first agreeing with a State, and a new appointee’s request can start on the day of appointment if made then. Employees can change or stop their request, and changes take effect the same way. The Secretary can make rules to carry this out. The law creates no extra duties or liabilities for the United States or the Senate beyond what it says. “State” means any State or the District of Columbia.

Title 2, §4594

The Congress — Source: USLM XML via OLRC

(a)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;

(A)whose pay is disbursed by the Secretary; and

(B)who request the Secretary to make such withholdings for remittance to that State.

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

(c)(1)An individual whose pay is disbursed by the Secretary may request the Secretary 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 month commencing after the day on which the request is received in the Disbursing Office of the Senate, except that—

(A)when the Secretary first enters into an agreement with a State, a request for withholdings shall be effective on such date as the Secretary 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 month commencing after the day on which the request for change or the revocation is received in the Disbursing Office.

(4)The Secretary is authorized to issue rules and regulations he considers appropriate in carrying out this subsection.

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

(e)This section imposes no duty, burden, or requirement upon the United States, the Senate, 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, the Senate, or any officer or employee of the United States to any penalty or liability by reason of the provisions of this section. Any paper, form, or document filed with the Secretary under this section is a paper of the Senate within the provisions of rule XXX of the Standing Rules of the Senate.

(f)For the purposes of this section, “State” means any of the States of the United States and the District of Columbia.

Notes & Related Subsidiaries

Editorial Notes

References in Text

The Standing Rules of the Senate, referred to in subsec. (e), were revised in 1979 and 2000. Provisions relating to withdrawal of papers from the files of the Senate which were formerly contained in Rule XXX of the Standing Rules of the Senate are contained in Rule XI of the Standing Rules of the Senate. Codification Section was formerly classified to section 60c–3 of this title prior to editorial reclassification and renumbering as this section.

§4594 Withholding and remittance of State income tax by Secretary of Senate

Summary

Title 2, §4594

Notes & Related Subsidiaries

Editorial Notes

References in Text

Citations & Metadata