Cannon v. Dist. of Columbia, No. 14-7014 (D.C. Cir. 2015)
Annotate this CaseRetired officers of D.C.’s Metropolitan Police Department were subsequently re-hired by the D.C. Protective Services Division, which protects government buildings and D.C.-owned property. They received pension benefits from their service with the Police Department and salaries for their jobs with Protective Services, but Section 5- 723(e) of the D.C. Code requires reduction of plaintiffs’ salaries by the amount of their pensions to prevent so-called double-dipping. Pursuant to that provision, D.C. reduced plaintiffs’ salaries by the amount of their pensions. Following a remand for consideration under the Fair Labor Standards Act, plaintiffs raised a claim under the Public Salary Tax Act of 1939, 4 U.S.C. 111(a)), which was rejected. The D.C. Circuit affirmed. The Public Salary Tax Act allows states and D.C. to impose “taxation” on compensation paid to employees of the federal government, only if the taxation does not discriminate against federal employees. The D.C. salary reduction provision at issue is not “taxation.” It does not raise revenue, but operates on the opposite side of D.C.’s financial ledger. It reduces D.C.’s total expenditures on salaries.
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