§1852 Withholding and Remittance of State Income Tax

Summary

The Architect of the Capitol can make a deal with a State so the Architect’s payroll can withhold and send that State’s income tax for certain workers. This option applies when a State’s law generally requires employers to withhold income tax from pay and when that duty generally covers residents. It only covers people who work for the Office of the Architect of the Capitol, the United States Botanic Garden, or the Senate Restaurant, and only if those workers ask for the withholdings. The Architect will not have to send money more often than once each calendar quarter. Withheld amounts must follow the State’s usual employer rules. An employee may have only one active request at a time and may not have withholdings for more than two different States in the same calendar year. A request is effective on the first day of the first pay period that starts on or after the office receives it, except the Architect may set a start date when he first makes an agreement with a State, and a new hire’s request is effective on the day of appointment if made then. Employees can change or revoke their request, and that change takes effect on the first day of the first pay period after the office receives it. The Architect may make rules and enter agreements when he thinks appropriate. Nothing here creates extra duties, penalties, or liabilities for the United States or its officers beyond what this law says. State = any of the States of the United States.