District of Columbia Code
Subchapter XI - Classification; Compensation
§ 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.)
1981 Ed., § 1-612.19.
For temporary (90 days) amendment of this section, see § 2(k) of Council Independent Authority Clarification Congressional Review Emergency Amendment Act of 2017 (D.C. Act 22-29, Mar. 27, 2017, 64 DCR 3077).
For temporary (90 days) amendment of this section, see § 2(k) of Council Independent Authority Clarification Emergency Amendment Act of 2016 (D.C. Act 21-551, Dec. 6, 2016, 63 DCR 15022).

Structure District of Columbia Code

District of Columbia Code

Title 1 - Government Organization

Chapter 6 - Merit Personnel System

Subchapter XI - Classification; Compensation

§ 1–611.01. Classification policy; grade levels; publication required; public hearing

§ 1–611.02. Establishment and maintenance of classification system for Career, Legal, Excepted, and Management Supervisory Services employees

§ 1–611.03. Compensation policy; compensatory time off; overtime pay

§ 1–611.04. Compensation system for Career and Excepted Services — Established

§ 1–611.05. Compensation system for Career and Excepted Services — Periodic review

§ 1–611.06. Compensation system for Career and Excepted Services — Review by the Council of the District of Columbia

§ 1–611.07. Executive pay plan. [Repealed]

§ 1–611.08. Compensation — Members of boards and commissions

§ 1–611.09. Compensation — Mayor and members of Council; Attorney General

§ 1–611.10. Compensation — Members of the Board of Education

§ 1–611.11. Classification and compensation policies and procedures for educational employees

§ 1–611.12. Compensation for members of the Public Employee Relations Board

§ 1–611.13. Pay setting for fire fighters, police officers and teachers for the fiscal year ending September 30, 1979, and September 30, 1980

§ 1–611.14. Classification policy; grade levels; publication required; public hearing

§ 1–611.15. Waiver of compensation

§ 1–611.16. Pay limitations under other laws

§ 1–611.17. Employee deferred compensation program established

§ 1–611.18. Housing bonus; District of Columbia employees. [Repealed]

§ 1–611.19. Pre-tax benefits programs

§ 1–611.20. Mandatory direct deposit

§ 1–611.21. Personnel authority pilot programs