Executive Order

Executive Order No. 75: (1st Series) Federal income tax withholding procedures re state and local government employees

Date: 12/04/1944
Issuer: Leverett Saltonstall
Revoked by: 1st Series Executive Order 98

Table of Contents

WHEREAS, the provisions of Executive Order No. 57 promulgated by me on June 30, 1943, authorizing and directing the Treasurer or other official having charge of the payment of wages by the Commonwealth or by its political subdivisions to withhold and transmit to the Government of the United States deductions from the wages of certain employees of the Commonwealth and its political subdivisions, as provided by the provisions of "Current Tax Payment Act of 1943" enacted by the first Session of the Seventy-eighth Congress, are not applicable to the "Individual Income Tax Act of 1944" enacted by the Second Session of the Seventy-eighth Congress, nor do the provisions of any other law of the Commonwealth appear to confer authority on such officials to take such actions in accordance with the provisions of said "Individual Income Tax Act of 1944"; and

WHEREAS, the Government of the United States, by the provisions of the "Individual Income Tax Act of 1944," enacted by the Second Session of the Seventy-eighth Congress, has provided for the levying and collecting of income taxes for the year 1945 by a "pay as you go" plan, so called, and as a part thereof requires that deductions shall be made by employers from the wages of said employees, including employees of the Commonwealth and its political subdivisions, and that said deductions be transmitted and paid to said Government on account of income taxes due from said employees; and

WHEREAS, the withholding and transmitting to the Government of the United States of deductions from the wages of certain employees of the Commonwealth and its political subdivisions, as provided by said Act, will aid in the prosecution of the war by making funds immediately available to said Government and by tending to safeguard and stabilize the domestic economy of the nation; and

WHEREAS, appropriate action is necessary to make provisions of said Act effective as to the Commonwealth and its political subdivisions:

NOW, THEREFORE, I, Leverett Saltonstall, Governor of the Common- wealth of Massachusetts, acting under the provisions of Acts of 1941, chapter 719, section 7, as amended by Acts of 1943, chapter 3, and Acts of 1942, chapter 13, section 2 and 3, and all other authority vested in me, do hereby issue this order as a measure necessary and expedient for meeting the supreme emergency of the existing state of war between the United States and certain foreign countries.

The Treasurer or other official having charge of the payment of wages by the Commonwealth or by its political subdivisions is hereby authorized, empowered, and directed to withhold such amount of the wages of every employee as may be required by the provisions of the "Individual Income Tax Act of 1944," enacted by the Second Session of the Seventy-eighth Congress, and such rules and regulations as may be made thereunder and to transmit and pay the amount so withheld to the Government of the United States in accordance with the provisions of said Act and said rules and regulations.

GIVEN at the Executive Chamber in Boston, this fourth day of December, in the year of our Lord, one thousand nine hundred and forty-four, and of the Independence of the United States of America, the one hundred and sixty-ninth.

By His Excellency the Governor,
Leverett Saltonstall

Contact for No. 75: (1st Series) Federal income tax withholding procedures re state and local government employees

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