3876040 Resolution 19-620, "Income Tax Withholding Statements Electronic Submission Emergency Declaration Resolution of 2012"

A RESOLUTION

 

19-620 

 

­­­­­­­­­­­­­­IN THE COUNCIL OF THE DISTRICT OF COLUMBIA

 

October 2, 2012

 

To declare the existence of an emergency with respect to the need to amend the District of Columbia Tax Code to provide the number of statements that payors of amounts subject to income tax withholding must submit electronically.

 

 

            RESOLVED, BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this

resolution may be cited as the “Income Tax Withholding Statements Electronic Submission Emergency Declaration Resolution of 2012”.

 

            Sec. 2. Temporary legislation, which will expire this month, was enacted to authorize the Office of Tax and Revenue (“OTR”) to require that a greater number of W-2 and form 1099 series statements be filed electronically to assist OTR in eliminating fraudulent W-2 and form 1099 series statements and preventing the payment of unwarranted refunds.  It is important to continue this authority to aid OTR in the upcoming income tax filing season.

 

            Sec. 3. The Council of the District of Columbia determines that the circumstances enumerated in section 2 constitute emergency circumstances making it necessary that the Income Tax Withholding Statements Electronic Submission Emergency Act of 2012 be adopted after a single reading.

 

            Sec. 4. This resolution shall take effect immediately.