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 impose an income tax on the gross income of nonresidents of the District of Columbia which is derived from sources within the District, including the Federal Government. Stipulates that such tax shall be at one-third of the rate applicable in the case of a District of Columbia resident. Prohibits the Council of the District of Columbia from imposing any additional or greater tax on nonresidents than imposed by this Act, unless the same proportion of additional or greater tax is imposed on residents. Repeals the tax on unincorporated businesses. Requires every employer making payment of wages to a nonresident to deduct and withhold a tax upon such wages in accordance with regulations to be promulgated by the Council of the District of Columbia. Makes technical and conforming amendments.

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1 official file

• Introduced in House

  summary · EN · 30 June 1976

  Open at official source

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