Current through codified legislation effective October 30, 2024
Section 1-611.19 - Pre-tax benefits programs(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.Mar. 3, 1979, D.C. Law 2-139, § 1119; as added Mar. 16, 1993, D.C. Law 9-198, § 2, 39 DCR 9209; Apr. 1, 2017, D.C. Law 21-232, § 2(k), 64 DCR 876.