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Title 5, Government Organization and EmployeesRelease 119-102

§5516 Withholding District of Columbia Income Taxes

Title 5 › PART III — EMPLOYEES › Subpart D — Pay and Allowances › CHAPTER 55 — PAY ADMINISTRATION › SUBCHAPTER II — WITHHOLDING PAY › § 5516

Last updated Aug 21, 2026|Official source

Summary

The Secretary of the Treasury must, following rules set by the President, make an agreement with the Mayor of the District of Columbia within 120 days after the Mayor asks. The agreement must require heads of federal agencies to follow subchapter II of chapter 15 of title 47, District of Columbia Code, for agency employees who owe those D.C. income taxes and whose regular place of employment is in the District. The agreement cannot cover pay for an employee who is not a D.C. resident as defined in that subchapter. For armed forces pay, the rule applies to members who are residents of the District. For these rules, "employee" means the term as defined in section 1551c(z) of title 47, District of Columbia Code. The United States does not agree to be treated more harshly than other employers, nor to be fined or held liable because of this agreement.

Full Legal Text

Title 5, §5516

Government Organization and Employees, Source: USLM XML via OLRC

(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.

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

DerivationU.S. CodeRevised Statutes andStatutes at Large [Uncodified].Mar. 31, 1956, ch. 154, § 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.

Editorial Notes

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.

Statutory Notes and Related Subsidiaries

Effective Date

of 1979 AmendmentAmendment 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 Pub. L. 94–455, title XII, § 1207(f)(1), Oct. 4, 1976, 90 Stat. 1708, 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 AmendmentAmendment 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.

Reference

Citations & Metadata

Citation

5 U.S.C. § 5516

Title 5, Government Organization and Employees

Last Updated

Aug 21, 2026

Release point: 119-102