DEFINITIONS AND SPECIAL RULES.

SEC. 141. DEFINITIONS AND SPECIAL RULES. (a) Secretary.— For purposes of this title, the term “Secretary” means the Secretary of the Treasury or his delegate. The term “Secretary of the Treasury” means the Secretary of the Treasury personally, not including any delegate. (b) Entitlement Period.— For purposes of this title, the term “entitlement period” means— (1) The period beginning January 1, 1972, and ending June 30, 1972. (2) The period beginning July 1, 1972, and ending December 31, 1972. (3) The period beginning January 1, 1973, and ending June 30, 1973. (4) The one-year periods beginning on July 1 of 1973, 1974, and 1975. (5) The period beginning July 1, 1976, and ending December 31, 1976. (c) District of Columbia.— (1) Treatment as state and local government.— For purposes of this title, the District of Columbia shall be treated both— (A) as a State (and any reference to the Governor of a State shall, in the case of the District of Columbia, be treated as a reference to the Commissioner of the District of Columbia), and (B) as a county area which has no limits of local government (other than itself) within its geographic area. (2) Reduction in case of income tax on nonresident individuals.— If there is hereafter enacted a law imposing a tax on income earned in the District of Columbia by individuals who are not residents of the District of Columbia, then the entitlement of the District of Columbia under subtitle A for any entitlement period shall be reduced by an amount equal to the net collections from such tax during such entitlement period attributable to individuals who are not residents of the District of Columbia. The preceding sentence shall not apply if— (A) the District of Columbia and Maryland enter into an agreement under which each State agrees to impose a tax on income earned in that State by individuals who are residents of the other State, and the District of Columbia and Virginia enter into an agreement under which each State agrees to impose a tax on income earned in that State by individuals who are residents of the other State, or (B) the Congress enacts a law directly imposing a tax on income earned in the District of Columbia by individuals who are not residents of the District of Columbia.