Title 5 — Government Organization and EmployeesRelease 119-73not60
§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
Summary
Within 120 days after the D.C. Mayor asks, the Treasury Secretary must make an agreement with the Mayor so federal agencies follow D.C. income tax withholding rules for employees who owe D.C. tax and whose regular work is in the District. It cannot apply to pay for people who are not D.C. residents; for military pay it applies only to D.C. residents. It uses the D.C. code's definition of "employee" and does not let D.C. impose tougher rules or penalties on the United States or its employees than on other employers.
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
Apr 3, 2026
Release point: 119-73not60