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PUBLIC LAW 90-450-AUG. 2, 1968

[82 STAT.

(2) in applying the provisions of such section to the departments and agencies in the executive branch, the officers and employees of the Bureau of Research and Engineering of the Post Office Department and the officers and employees in the postal field service, except those in regional offices, shall not be taken into account. Approved August 2, 1968.

Public Law 90-450 August 2, 1968 [H.R. 16361]

AN ACT ipo provide additional revenue for the District of Columbia, and for other purposes.

D.c. Revenue Act of 1968.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That this Act may ^^ ^-^g^ ^g YiQ "District of Columbia Revenue Act of 1968".

TITLE I—FEDERAL PAYMENT AUTHORIZATION 81 Stat. 339.

SEC. 101. Section 1 of article VI of the District of Columbia Revenue Act of 1947 (D.C. Code, sec. 47-2501a) is amended (1) by striking out "June 30, 1968" and inserting in lieu thereof "June 30, 1969", and (2) by striking out "$70,000,000" and inserting lieu thereof "$90,000,000". TITLE II — AMENDMENTS TO THE DISTRICT OF COLUMB I A I N C O M E AND F R A N C H I S E T A X ACT O F 1947

80 Stat. 858.

SEC. 201. Section 3 of title VI of the District of Columbia Income and Franchise Tax Act of 1947 (D.C. Code, sec. 47-1567b(a)) is amended to read as follows: " SEC. 3. IMPOSITION AND RATES or TAX.—In the case of a taxable year beginning after December 31, 1967, there is hereby imposed on the taxable income of every resident a tax determined in accordance with the following table: "If the taxable income Not over $1,000 Over $1,000 but not Over $3,000 but not Over $5,000 but not Over $10,000

61 Stat. 345.

70 Stat. 7 1.

70 Stat. 79.

is: over $3,000 over $.5,000 over $10,000

The tax i s: 2% of the taxable income. $20 plus 3% of excess over $1,000. $80 plus 4% of excess over $3,000. $160 plus 5% of excess over $5,000. $410 plus 6% of excess over $10,000."

SEC. 202. (a) Section 2 of title VII of such Act (D.C. Code, sec. 47-157la) is amended by striking out "5 per centum" and inserting in lieu thereof "6 per centum". (b) Section 3 of title VIII of such Act (D.C. Code, sec. 47-1574b) is amended by striking out "5 per centum" and inserting in lieu thereof "6 per centum". SEC. 203. (a) Section 7(a)(4) of title X II of such Act (D.C. Code, sec. 47-1586f (a)(4)) is amended to read as follows: " (4) EMPLOYERS.—Every employer required to deduct and withhold tax under this article shall make a return of, and pay to the District, the tax required to be withheld under this article for such periods and at such times as the District of Columbia Council may prescribe." (b) Section 1(b) of title X III of such Act (D.C. Code, sec. 47-1589 (b)) is amended to read as follows: "(b) FAILURE TO F I L E EMPLOYER'S RETURN.—In the case of any employer— " (1) who pursuant to this article is required to withhold taxes on wages, make a return of such taxes, and pay to the District the

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