§5516 Withholding District of Columbia income taxes

Summary

The Secretary of the Treasury must make an agreement with the Mayor of the District of Columbia within 120 days after the Mayor asks. The agreement says that heads of U.S. agencies must follow D.C.’s income tax withholding rules (subchapter II of chapter 15, title 47) for agency employees who owe D.C. income tax and whose regular work location is in D.C. It cannot apply to pay of employees who are not D.C. residents (as defined in that subchapter). For military pay, the rule applies only to members who are D.C. residents. The word “employee” has the meaning given in section 1551c(z) of title 47. The United States does not agree to any law that would impose tougher requirements on the U.S. than on other employers or that would create a penalty or liability for the U.S. or its employees because of this agreement.