Pub. L. 95-30, tit. IV, sec. 408
WITHHOLDING OF COUNTY INCOME TAX ON FEDERAL EMPLOYEES.
SEC. 408. WITHHOLDING OF COUNTY INCOME TAX ON FEDERAL EMPLOYEES. (a) In General.—Section 5520 of title 5, United State Code, is amended— (1) by inserting “or county” after “city” in the heading of such section; (2) by inserting “or county” after “city” each place it appears in subsections (a) and (b) (other than in subsection (a)(1)); (3) by striking out “the city” in subsection (a)(1) and inserting in lieu thereof “a designated city or county officer, department, or instrumentality”; (4) by striking out “and” at the end of subsection (c) (1); (5) by redesignating paragraph (2) of subsection (c) as (4), and by inserting after paragraph (1) of such subsection the following new paragraphs: “(2) ‘county’ means any unit of local general government which is classified as a county by the Bureau of the Census and within the political boundaries of which 500 or more persons are regularly employed by all agencies of the Federal Government; “(3) ‘ordinance’ means an ordinance, order, resolution, or similar instrument which is duly adopted and approved by a city or county in accordance with the constitution and statutes of the State in which it is located and which has the force of law within such city or county; and”. (b) Conforming Amendment.—The table of contents of subchapter II of chapter 55 of title 5, United States Code, is amended by inserting “or county” after “city” in the item relating to section 5520. (c) Effective Date.—The amendments made by this section shall take effect on the date of the enactment of this Act.