US Code

Public Law 119-73 (01/23/2026)

5 U.S.C. § 5516

Withholding District of Columbia income taxes

(a)
section 1551c(z) of title 47 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 , 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.

Pub. L. 89–55480 Stat. 478Pub. L. 90–623, § 1(9)82 Stat. 1312Pub. L. 94–455, title XII, § 1207(a)(2)90 Stat. 1705Pub. L. 96–54, § 2(a)(30)93 Stat. 383(, , ; , , ; , , ; , , .)

Historical and Revision Notes

Derivation

U.S. Code

Revised Statutes and

Statutes at Large

 

[Uncodified].

Mar. 31, 1956, ch. 154, § 11 “(k)”, 70 Stat. 77.

70 Stat. 68section 1551c(z) of title 47Section 2(c) “(z)” of the Act of , (, 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

Pub. L. 96–541979—Subsec. (a). substituted “Mayor” for “Commissioner” wherever appearing.

Pub. L. 94–4551976— 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”.

Pub. L. 90–6231968—Subsec. (a). substituted “Commissioner” for “Commissioners” in two places.

Statutory Notes and Related Subsidiaries

Effective Date of 1979 Amendment

Pub. L. 96–54section 2(b) of Pub. L. 96–54section 305 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1976 Amendment

Pub. L. 94–455, title XII, § 1207(f)(1)90 Stat. 1708

section 5517 of this title“The amendments made by subsection (a) [amending this section and ] 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 [].”
, , , provided that:

Effective Date of 1968 Amendment

Pub. L. 90–623section 6 of Pub. L. 90–623section 5334 of this titleAmendment by intended to restate without substantive change the law in effect on , see , set out as a note under .