District Government Nonresident Employees Tax Act of 2003
Bill 15-212

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A BILL IN THE COUNCIL OF THE DISTRICT OF COLUMBIA  

Councilmember Carol Schwartz introduced the following bill, which was referred to the Committee on   

To amend Chapter 18 of Title 47 of the District of Columbia Official Code to impose a tax on salaries and wages of nonresident individuals employed by the District government. 

BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may be cited as the "District Government Nonresident Employees Tax Act of 2003".  

Sec. 2. Chapter 18 of Title 47 of the District of Columbia Official Code is amended as follows:  

(a) The table of contents for Subchapter IV is amended by adding the section designation "§47-1806.08. Tax on District government nonresident employees-Imposition of tax.".  

(c) A new section 47-1806.08 is added to read as follows:  

"§47-1806.08. Tax on District government nonresident employees-Imposition of 8 tax on salaries and wages.  

"In the case of a taxable year beginning after December 31, 2003, there is imposed on the salary and wages of a non-resident individual employed by the District government, including its instrumentalities, a tax determined in accordance with the following table:  

Sec. 3. Fiscal impact statement.  

The Council adopts the fiscal impact statement in the committee report as the fiscal impact statement required by section 602(c)(3) of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(3)).  

Sec. 4. Effective date.  

This act shall take effect on the later of: (1) completion of a 30-day period of Congressional review as provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 813; D.C. Official Code §1-206.02(c)(1)), following approval by the Mayor (or in the event of veto by the Mayor, action by the Council to override the veto), and publication in the District of Columbia Register; or (2) enactment by Congress of a repeal of section 602(a)(5) of the District of Columbia Home Rule Act which conflicts with section 2 of the District Government Nonresident Employees Tax Act of 2003, passed on 2nd reading on ______.