Pub. L. 84-460, tit. I, sec. 9

Sec. 9. Section 5 of title VI of said Act (D. C. Code, sec. 47–1567d) is amended by inserting “(a)” immediately after “Sec. 5.” and by adding at the end thereof the following new subsection: “(b) Credit for Tax Withheld on Wages.—The amount deducted and withheld as tax under this article during any calendar year upon the wages of any individual shall be allowed as a credit to the recipient of the income against the tax imposed by this article, for taxable years beginning in such calendar year. If more than one taxable year begins in such calendar year such amount shall be allowed as a credit against the tax for the last taxable year so beginning.”