A bill to amend the District of Columbia Income and Franchise Tax Act of 1947 to impose an income tax on certain 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

Imposes on each non-resident of the District of Columbia a one-and-a-half percent tax on income derived from (1) those wages received for personal services performed in the District, and (2) that share to which the non-resident is entitled in the net income of an unincorporated business arising from sources within the District. Exempts $6,000 of taxable income from such tax where the period covered by a return is a full year. Repeals the franchise tax on the income of unincorporated businesses. Directs every employer paying wages to non-residents for services performed in the District to deduct and withhold a tax upon such wages in an amount to be determined by the Council of the District of Columbia. Empowers the Council to authorize such employers to follow specified withholding guidelines in instances where a non-resident is paid wages both for services performed within and for services performed outside the District. Subjects employers who fail to withhold or pay required sums to liability therefor. Requires agreements between the Secretary of the Treasury and the Mayor of the District of Columbia relating to compliance with District of Columbia tax law by Federal agency heads with respect to agency employees to cover non-resident as well as resident employees. Directs the Secretary of the Senate, the Clerk of the House of Representatives, and the Sergeant at Arms of the House of Representatives to enter into agreements with the Mayor of the District of Columbia providing for compliance by such officers with the tax withholding and remittance requirements of District of Columbia tax law with respect to those individuals whose compensation is disbursed by them. Forbids the Council of the District of Columbia to take any action not authorized in this Act which would impose any greater or additional tax on the personal income of any non-resident.

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Documents

1 official file

• Introduced in House

  summary · EN · 28 January 1976

  Open at official source

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