Title 2The CongressRelease 119-73not60

§4594 Withholding and Remittance of State Income Tax by Secretary of Senate

Title 2 › Chapter 45— CONGRESSIONAL PAY AND BENEFITS › Subchapter III— SENATE › Part B— Administration › § 4594

Last updated Apr 3, 2026|Official source

Summary

The Secretary of the Senate will withhold state income tax from a Senate employee’s pay and send it to a State when the State’s law makes employers generally withhold taxes, the employee lives in that State, the employee’s pay comes from the Secretary, and the employee asks for the withholding. The amounts taken will follow the State’s normal employer withholding rules. The Secretary does not have to send the money more often than once each calendar quarter. An employee can have only one withholding request active at a time and no more than two different-State requests in the same calendar year. A request or a change takes effect on the first day of the first month after the Disbursing Office gets it, except the Secretary can set the start date when first agreeing with a State, and a new appointee’s request is effective on the appointment day if made then. The employee can revoke or change the request under the same timing rules. The Secretary may make rules and enter agreements as needed. This creates no other duties or penalties for the United States or the Senate beyond what is written. State: one of the 50 States or the District of Columbia.

Full Legal Text

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.

Legislative History

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.

Reference

Citations & Metadata

Citation

2 U.S.C. § 4594

Title 2The Congress

Last Updated

Apr 3, 2026

Release point: 119-73not60