District of Columbia Fair Federal Compensation Act of 2002

District of Columbia Fair Federal Compensation Act of 2002 - Establishes the Dedicated Infrastructure Account in the general fund of the District of Columbia, which shall consist of: (1) deposits of revenue obtained by the District which are attributable directly to the imposition and withholding of the nonresident wage tax under this Act; (2) such other amounts as may be deposited pursuant to D.C. law; and (3) interest earned on such deposits. Specifies the use of such funds.

Subjects, with exceptions, every nonresident individual employed in the District to a tax equal to two percent of wages from such employment and two percent of net earnings from self-employment, so long as there is a corresponding Federal credit.

Amends the Internal Revenue Code (relating to determination of tax liability) to allow a credit against the imposed tax in an amount equal to the amount withheld at source under this Act. Prohibits a tax deduction for such tax credit.

Requires the Secretary of the Treasury, to the maximum extent practicable, to administer the tax credit in a way which provides its benefit without any requirement to claim the credit on the taxpayer's return.