republic-os/legal/us/code/title-05/chapter-55/section-5516.md

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LegalText	5 U.S.C. § 5516	Withholding District of Columbia income taxes	us	united_states_code	code_section	5	GOVERNMENT ORGANIZATION AND EMPLOYEES	55	PAY ADMINISTRATION	5516	5 U.S.C. § 5516	current	119-100	2026-06-26	official	https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc05@119-100.zip	/us/usc/t5/s5516	data/legal/raw/us/code/title-05/usc05.xml	c1b1e3aa29ef4702efd3fa514a0f76af38842bb634f3e52d66bc321a4b3b32ca	719fdb18e7085aede50e1e97c1c129fa6058e2c5c12b3d77a9b9044b1769e540	22bbaa150a55c166ebea2aefdd9b4c68fa139a249d0d9f4bd6c8c21b54bc256d	2026-07-04	official	legal us-code

5 U.S.C. § 5516 - Withholding District of Columbia income taxes

Text

(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.

(Pub. L. 89–554, Sept. 6, 1966, 80 Stat. 478; Pub. L. 90–623, § 1(9), Oct. 22, 1968, 82 Stat. 1312; Pub. L. 94–455, title XII, § 1207(a)(2), Oct. 4, 1976, 90 Stat. 1705; Pub. L. 96–54, § 2(a)(30), Aug. 14, 1979, 93 Stat. 383.)

Notes

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

Amendments1979—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 AmendmentPub. 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.