Page:United States Statutes at Large Volume 70.djvu/124

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PUBLIC LAW 460-MAR. 31, 1956

Appropriation.

2?-^-5i-^lZ2]— District o f C o l u m b la RevenSe

Act of 1956.

ST A T.

SEC. 4. There are hereby authorized to be appropriated such sums as are necessary to carry out the purposes of this Act. Aipproved March 29, 1956. Public Law 460

March 31, 1956

[70

CHAPTER 154

AN ACT To provide revenue for the District of Columbia, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,, That this Act may be cited as the "District of Cokunbia Revenue Act of 1956''. TITLE I—AMENDMENTS TO DISTRICT OF COLUMBIA I N C O M E A N D F R A N C H I S E T A X ACT O F 1947

' H e a d o f famlly'

'Wages*'. «P ayroll period". •Employer' "Employee".

Medical care Deductions*

SEC. 2. (a) The first sentence of section 4(u) of title I of the District of Columbia Income and Franchise Tax Act of 1947, as amended (61 Stat. 331; D. C. Code, sec. 47-1551c (u)), is amended by inserting after "was received from the taxpayer" a comma and the following: "and whose gross income for the calendar year in which the taxable year of the taxpayer begins is less than $500". (b) Paragraph (9) of section 4(u) of title I of said Act is repealed. (c) Section 4 of title I of said Act is amended by adding at the end thereof the following new subsections: "(v) The term 'head of a family' means an individual who maintains in one household one or more dependents as defined in paragraph (u) of this section. The personal exemption for dependents shall be allowed to the head of a family for dependents in excess of one dependent. "(w) The term 'wages' means wages as defined in section 3401(a) of the Internal Revenue Code of 1954. " (x) The term 'payroll period' means payroll period as defined in section 3401(b) of the Internal Revenue Code of 1954. " (y) The term 'employer' means employer as defined in section 3401 (d) of the Internal Revenue Code of 1954. "(z) The term 'employee' shall apply tmly to individuals having a place of abode or residing or domiciled within the District at a time a tax is re<iuired to be withheld by an employer, and to every other individual who maintained a place of abode within the District for more than seven months of the taxable year, whether domiciled in the District or not. The term 'employee' shall include an officer of a corporation, but shall not include any elective officer of the Governhient of the United States or any officer or employee in the legislative branch of the Government of the United States whose compensation is paid by the Secretary of the Senate or the Clerk of the House of Representatives, or any officer of the executive branch of such Government whose appointment to the office held by him was by the President of the United States and subject to confirmation by the Senate of the United States and whose tenure of office is at the pleasure of the President of the United States, unless such officer of the executive branch is domiciled within the District on the last day of the taxable year. SEC. 3. The two provisos at the end of section 3(a)(9) of title III of said Act (D. C. Code, sec. 47-1557b (a)(0)) are amended to read as follows: ^'•Provided, however, That a taxpayer may deduct only such expenses as exceed 5 per centum of his adjusted gross inc(mie,

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