Pub. L. 84-460, tit. I, sec. 2

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 (b) Paragraph (9) of section 4 (u) of title I of said Act is repealed.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 only to individuals having a place of abode or residing or domiciled within the District at a time a tax is required 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 Government 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.”