A bill to amend the District of Columbia Income and Franchise Tax Act of 1947 to impose an income tax on income derived from sources within the District of Columbia by individuals who are not residents of the District of Columbia and to remove the franchise tax on the income of unincorporated businesses.

Summary

Amends the District of Columbia Income and Franchise Tax Act of 1947 to: (1) repeal the unincorporated business tax; (2) impose a nonresident income tax at a rate of one-third of the rate applicable to D.C. residents; (3) exempt members of Congress and certain Federal officers from such tax; (4) require D. C. employers to withhold from nonresident employee wages for such tax; and (5) provide a tax credit for D. C. residents whose income is subject to D. C. taxation and taxation of another State.

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Documents

1 official file

• Introduced in House

  summary · EN · 22 November 1977

  Open at official source

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