Code of the District of Columbia

§ 1–301.156. Tax transparency.

For the purposes of this section and § 1-301.157, the term:

(1) “Categorical preference” means a tax preference that sets eligibility criteria and is potentially available to all entities that meet the criteria, subject to any funding limitations.

(2) “CFO” means the Chief Financial Officer of the District of Columbia.

(3) “Economic development purpose” means a goal to increase or retain business activity, including attracting new businesses or retaining existing ones, encouraging business expansion or investment, increasing or maintaining hiring, or increasing sales.

(4) “Individual preference” means a tax preference, such as a tax abatement, applied to one entity, project, or associated projects.

(5) “On-cycle tax preference” means a tax preference being reviewed in a current year.

(6) “Tax preference” shall have the same meaning as the phrase “tax expenditures” as defined in § 47-318(6).


(Feb. 26, 2015, D.C. Law 20-155, § 7132, 61 DCR 9990.)

Emergency Legislation

For temporary (90 days) addition of section, see § 7142 of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).

For temporary (90 days) addition of section, see § 7132 of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).

For temporary (90 days) addition of section, see § 7132 of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).