A bill to amend title 5 of the United States Code (relating to Government Organization and employees) to assist Federal employees in meeting their tax obligations under city ordinances.
PL 93-340 (H.R.8660), enacted 07/10/1974

certain city 
taxes 
city 
294 
PUBLIC LAW 93-340-JULY 10, 1974 
[88 STAT. 
Public Law 93-340 
v : 
July 10,1974 
AN ACT 
—'•"• ^' ^^^°J 
To amend title 5 of the United States Code (relating to Government organization 
and employees) to assist Federal employees in meeting their tax obligations 
under city ordinances. 
Be it enacted hy the Senate and House of Representatives 
of the 
pZyteT.^ ^'"' 
United States of America in Congress assembled, That (a) subchapter 
Withholding 
I I of chapter 55 of title 5, United States Code, is amended by adding 
at the end thereof the following new section: 
"§ 5520. Withholding of city income or employment taxes 
"(a) When a city ordinance— 
"(1) provides for the collection of a tax by imposing on 
employers generally the duty of withholding sums from the pay 
of employees and making returns of the sums to the city; and 
"(2) imposes the duty to withhold generally on the payment 
of compensation earned within the jurisdiction of the city in the 
case of employees whose regular place of employment is within 
such jurisdiction; 
the Secretary of the Treasury, under regulations prcocribed by the 
Agreement with Prcsidcut, shall cutcr into an agreement with the city within 120 days 
of a request for agreement by the proper city official. The agreement 
shall provide that the head of each agency of the United States shall 
comply with the requirements of the city ordinance in the case of 
employees of the agency who are subject to the tax and whose regular 
place of Federal employment is within the jurisdiction of the city with 
which the agreement is made. The agreement may not apply to pay 
for service as a member of the Armed Forces. The agreement may not 
permit withholding of a city tax from the pay of an employee who is 
not a resident of the State in which that city is located unless the 
employee consents to the withholding. 
"(b) This section does not give the consent of the United States to 
the application of an ordinance which imposes more burdensome 
requirements on the United States than on other employers or which 
subjects the United States or its employees to a penalty or, liability 
because of this section. An agency of the United States may not accept 
pay from a city for services performed in withholding city income or 
employment taxes from the pay of employees of the agency. 
"(c) For the purpose of this section— 
"(1) 'city' means a city w^hich is duly incorporated under the 
laws of a State and within the political boundaries of which 500 
or more persons are regularly employed by all agencies of the 
Federal Government; and 
"Agency." 
a^g) 'agcucy'meaus— 
"(A) an Executive agency; 
"(B) the judicial branch; and 
"(C) the United States Postal Service." 
(b) The analysis of subchapter I I of chapter 55 of title 5, United 
States Code, is amended by adding at the end thereof— 
"5520. Withholding of city income or employment taxes.". 
SEC. 2. Section 410(b) of title 39, United States Code, is amended 
by striking out the words "and section 5532 (dual pay)" and inserting 
^"^''^' 
in lieu thereof "section 5520 (withholding city income or employment 
taxes), and section 5532 (dual pay)". 
" C i t y . " 
5 u s e 5532. 
88 STAT. ] 
PUBLIC LAW 93-342-JULy 10, 1974 
295 
SEC. 3. This section shall become effective on the date of enactment 
^usc*'552'o"^^' 
of this Act. The provisions of the first section and section 2 of this Act note. 
shall become effective on the ninetieth day following the date of 
enactment. 
Approved July 10, 1974. 
Public Law 93-341 
AN A C T 
juXy 10,1974 
To establish in the State of Florida the Egmont Key National Wildlife Refuge 
[H. R. 8977] 
Be it enacted hy the 8,enate and House of Representatives 
of the 
United States of America in Congress assennbled^ That the Secretary 
Egmont Key 
of the Interior shall establish the Egmont Key National Wildlife Refuge^ Fia. 
Refuge (hereafter referred to in this Act as the "refuge") as part of 
Establishment. 
the national wildlife refuge system, which shall consist of that area of no^te."^^ sesdd 
land and water described in section 2 of this Act. 
SEC. 2. The Secretary of the Interior shall designate as the refuge, 
Description. 
subject to existing valid rights, the land and water, being approxi-
mately two hundred and fifty acres, which are— 
(1) generally depicted on the map entitled "Egmont Key 
National Wildlife Refuge", dated October 1973, and 
(2) located within sections 23, 24. 25, and 26 of township 33 
south, range 15 east, Tallahassee meridian, but excluding (A) the 
land therein under the jurisdiction of the United States Coast 
Guard which lies at the north end of the island north of a line 
drawn east to west six hundred feet south of the geometric center 
of the light tower, and (B) the land therein conveyed by the 
United States to the county of Hillsborough, Florida, by deed 
dated March 8, 1928, 
by publication of a precise description of such land and water in the pf^ ^^'i RL"*! \'lr 
Federal Register. The map referred to in the preceding sentence shall 
be on file and available for public inspection in the office of the Bureau 
of Sport Fisheries and Wildlife, Department of the Interior. 
SEC. 3. The Secretary of the Interior shall administer the refuge 
Administration. 
in accordance with the National Wildlife Refuge System Adminis-
tration Act of 1966, as amended (80 Stat. 927; 16 U.S.C. 668dd-ee). 
Approved July 10, 1974. 
Public Law 93-342 
AN ACT 
July 10,1974 
To authorize appropriations for the saline water program for fiscal year 1975, 
[H. R. 13221] 
and for other purposes. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That (a) there is 
saiine water 
authorized to be appropriated to carry out the provisions of the Saline ^'^Ap'pr'^p/iatfon 
Water Conversion Act of 1971 (85 Stat. 159) during fiscal year 1975, authorization. 
the sum of $13,910,000 to remain available until expended as follows: J^l^^^ ^^^^ 
(1) Research expense, not more than $2,300,000; 
(2) Development expense, not more than $6,084,000;