the Secretary of the Treasury, under regulations prescribed by the President, shall enter into an agreement with the State within 120 days of a request for agreement from the proper State official. The agreement shall provide that the head of each agency of the United States shall comply with the requirements of the State withholding statute in the case of employees of the agency who are subject to the tax and whose regular place of Federal employment is within the State with which the agreement is made. In the case of pay for service as a member of the armed forces, the preceding sentence shall be applied by substituting "who are residents of the State with which the agreement is made" for "whose regular place of Federal employment is within the State with which the agreement is made".
5 U.S.C. § 5517
HISTORICAL AND REVISION NOTE | ||
Derivation | U.S. Code | Revised Statutes and Statutes at Large |
5 U.S.C. 84b . | July 17, 1952, ch. 940, §1, 66 Stat. 765. | |
Sept. 23, 1959, Pub. L. 86-371 "Sec. 1", 73 Stat. 653. | ||
5 U.S.C. 84c . | July 17, 1952, ch. 940, §2, 66 Stat. 766. | |
Sept. 23, 1959, Pub. L. 86-371 "Sec. 2", 73 Stat. 653. |
EDITORIAL NOTES
AMENDMENTS1997-Subsec. (c). Pub. L. 105-34 substituted ",territory, possession, or commonwealth" for "or territory or possession".1994-Subsec. (d)(2). Pub. L. 103-337 substituted "section 10147" for "section 270(a)". 1987-Subsec. (d). Pub. L. 100-180 struck out "do not" before "include".1976-Subsec. (a). Pub. L. 94-455, §1207(a)(1), (c), inserted in par. (1) provision relating to the grant to employers of the authority to withhold sums from the pay of employees if any employee voluntarily elects to have such sums withheld, inserted in par. (2) "or grants the authority" after "imposes the duty", and substituted in text following par. (2) provisions that in the case of pay for service as a member of the armed forces, the preceding sentence shall be applied by substituting "who are residents of the State with which the agreement is made" for "whose regular place of Federal employment is within the State with which the agreement is made" for provision that the agreement may not apply to pay for service as a member of the armed forces.Subsec. (d). Pub. L. 94-455, §1207(b), added subsec. (d).
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 1997 AMENDMENT Section 1462(b) of Pub. L. 105-34 provided that: "The amendment made by subsection (a) [amending this section] shall take effect on January 1, 1998."
EFFECTIVE DATE OF 1994 AMENDMENT Amendment by Pub. L. 103-337 effective Dec. 1, 1994, except as otherwise provided, see section 1691 of Pub. L. 103-337 set out as an Effective Date note under section 10001 of Title 10, Armed Forces.
EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1207(a)(1) of Pub. L. 94-455 applicable to wages withheld after the 120-day period following any request for an agreement after Oct. 4, 1976, see section 1207(f)(1) of Pub. L. 94-455 set out as a note under section 5516 of this title. Pub. L. 94-455, title XII, §1207(f)(2), Oct. 4, 1976, 90 Stat. 1708, provided that: "The amendments made by subsections (b) and (c) [amending this section] shall apply to wages withheld after the 120-day period following the date of the enactment of this Act [Oct. 4, 1976]."
EXECUTIVE DOCUMENTS
EXECUTIVE ORDER NO. 10407Ex. Ord. No. 10407, Nov. 7, 1952, 17 F.R. 10132, which related to regulations governing agreements concerning withholding of state or territorial income taxes, was revoked by Ex. Ord. No. 11968, Jan. 31, 1977, 42 F.R. 6787, formerly set out as a note under section 5520 of this title.
- Member
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