District Of Columbia § 38-2023.16 - Tax-sheltered annuity program.
Full text of District Of Columbia D.C. Code § 38-2023.16 — Tax-sheltered annuity program., with citation guidance and answers to common questions.
§ 38-2023.16. Tax-sheltered annuity program.
38-2023.16Notwithstanding the provisions of §§ and , and of any other law or regulation affecting the salary of teachers or school officers employed in the service of the public schools of the District of Columbia, the Mayor of the District of Columbia (hereinafter referred to as the “Mayor”) is authorized to enter into an agreement with a teacher or school officer to reduce the salary of that teacher or school officer by an amount requested by that teacher or school officer, and to contribute that amount for the purchase of an annuity contract described in § 403(b) of the Internal Revenue Code of 1986 (relating to the taxability of beneficiaries of annuity plans) for that teacher or school official.
The reduction in salary effected under an agreement authorized by this section shall not be considered in computing the salary for any teacher or school officer for any other purpose including, but not limited to, the determination of benefits or contributions under Chapters 81 (relating to workmen’s compensation) and 87 (relating to life insurance) of Title 5 of the United States Code.
The Mayor shall prescribe such regulations as he deems necessary to carry out the purposes of this section.
For the purposes of this section, the term “teacher or school officer” includes all teachers, school officers, and other employees of the Board of Education of the District of Columbia who receive compensation according to the salary schedules under §§ and , and to whom the provisions of are applicable.
This section shall apply with respect to any pay period of any teacher or school officer beginning on or after the 180th day after April 26, 1972.
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 38-2023.16
What does D.C. Code § 38-2023.16 cover?
Section 38-2023.16 ("Tax-sheltered annuity program.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite District Of Columbia § 38-2023.16?
A common citation format is "D.C. Code § 38-2023.16" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of District Of Columbia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.
How does District Of Columbia § 38-2023.16 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.