Skip to main content
Find a Lawyer

District of Columbia Code Division I. Government of District. § 1-611.19. Pre-tax benefits programs.

Current as of January 01, 2024 | Updated by Findlaw Staff

(a)(1) The Mayor may establish certain tax-favored and pre-tax benefits programs as are allowed by the Internal Revenue Code of 1954 (26 U.S.C. § 1 et seq.) and the regulations and interpretations thereunder, including sections 120, 125, 127, 129, and 132 of the Internal Revenue Code.

(2) Employee contributions to benefits programs established pursuant to this chapter, including the District of Columbia Employees Health Benefits Program, may be made on a pre-tax basis in accordance with the requirements of the Internal Revenue Code and, to the extent permitted by the Internal Revenue Code, such pre-tax contributions shall not effect a reduction of the amount of any other retirement, pension, or other benefits provided by law. To the extent permitted by the Internal Revenue Code, any amount of contributions made on a pre-tax basis shall be included in the employee's contributions to existing life insurance, retirement system, and for any other District government program keyed to the employee's scheduled rate of pay, but shall not be included for the purpose of computing federal or District income tax withholdings, including F.I.C.A., on behalf of any such employee.

(b) The Mayor may enter into an agreement with any personnel authority, as defined in § 1-604.06(b) or independent agency to establish eligibility to participate in any benefits program established under this section.

(c) The Mayor may select one or more contractors to provide such services as may be required to implement any tax-favored program or pre-tax benefits programs in accordance with the provisions of Chapter 3 of Title 2.

(d) The Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2, issue rules to implement the provisions of this chapter. The proposed rules shall be submitted to the Council for a 45-day period of review, excluding Saturdays, Sundays, legal holidays, and days of Council recess. If the Council does not approve or disapprove the proposed rules, in whole or in part, by resolution within this 45-day review period, the proposed rules shall be deemed approved. Nothing in this section shall affect any requirements imposed upon the Mayor by subchapter I of Chapter 5 of Title 2.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - District of Columbia Code Division I. Government of District. § 1-611.19. Pre-tax benefits programs. - last updated January 01, 2024 | https://codes.findlaw.com/dc/division-i-government-of-district/dc-code-sect-1-611-19/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard