Code of the District of Columbia

§ 47–462. Tax Revision Commission — Established; submission of recommendations.

(a) There is established a Tax Revision Commission (“Commission”) with the purpose of preparing comprehensive recommendations to the Council and the Mayor which:

(1) Provide for fairness in apportionment of taxes;

(2) Broaden the tax base;

(3) Make the District’s tax policy more competitive with surrounding jurisdictions;

(4) Encourage business growth and job creation; and

(5) Modernize, simplify, and increase transparency in the District’s tax code.

(b) Specific functions of the Commission shall include the following:

(1) To analyze the District’s current tax system in terms of revenue productivity and stability, efficiency, equity, simplicity of administration, and effect upon the District’s economy;

(2) To propose innovative solutions for meeting the District’s projected revenue needs while recommending potential modifications to tax rates;

(3) To identify economic activities which are either beneficial or detrimental to the District’s economy and which should be either encouraged or discouraged through tax policy;

(4) To recommend changes in the District’s current tax policies and laws;

(5) To establish criteria and a conceptual framework for evaluating current and future taxes;

(6) To identify unused and duplicative tax credits and tax abatements and recommend policy changes to improve the way the District utilizes tax expenditures; and

(7) To analyze a proposal to tax the capital gain from the sale of common or preferred shares of a Qualified High Technology Company, as defined in § 47-1817.01(5)(A), at the rate of 3% if the:

(A) Shares of the Qualified High Technology Company were held by the investor for at least 24 continuous months; and

(B) Qualified High Technology Company was headquartered in the District of Columbia on the date of sale.

(c) The Commission shall submit its recommendations in the form of a report or reports similar in form and scope as those transmitted by the District of Columbia Tax Revision Commission by letter dated June 2, 1998, and entitled “Taxing Simply, Taxing Fairly”. The report or reports shall be accompanied by draft legislation, regulations, amendments to existing regulations, or other specific steps for implementing the recommendations.

(d) The Commission shall submit to the Council and the Mayor its final report no later than December 31, 2013.


(June 13, 1996, D.C. Law 11-143, § 3, 43 DCR 2170; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Sept. 14, 2011, D.C. Law 19-21, § 7062(b), 58 DCR 6226; Sept. 26, 2012, D.C. Law 19-171, § 114(c), 59 DCR 6190; Mar. 5, 2013, D.C. Law 19-211, § 2(a), 59 DCR 13281; Dec. 24, 2013, D.C. Law 20-61, § 7142, 60 DCR 12472.)

Prior Codifications

1981 Ed., § 47-462.

Effect of Amendments

D.C. Law 19-21 rewrote subsecs. (a)(1), (b)(6), and (d); in subsec. (a)(2), deleted “and” from the end; added subsecs. (a)(4) and (5); in subsec. (b)(2), substituted “recommending potential modifications to tax rates” for “enabling the possibility that general rates might be reduced”; and, in subsec. (c), substituted “June 2, 1998, and entitled ‘Taxing Simply, Taxing Fairly’ ”for “December 5, 1977, pursuant to Council Resolution 1-149”.

The 2012 amendment by D.C. Law 19-171 substituted a semicolon for the period at the end of (a)(3).

The 2013 amendment by D.C. Law 19-211 added (b)(7).

The 2013 amendment by D.C. Law 20-61 substituted “December 31, 2013” for “9 months after the Commission’s appointment” in (d).

Emergency Legislation

See Historical and Statutory Notes following § 47-461.

For temporary (90 days) amendment of this section, see § 2 of the Tax Revision Commission Report Extension and Procurement Streamlining Emergency Act of 2013 (D.C. Act 20-19, March 1, 2013, 60 DCR 3974, 20 DCSTAT 476).

For temporary (90 days) amendment of this section, see § 2 of the Tax Revision Commission Report Extension and Procurement Streamlining Congressional Review Emergency Act of 2013 (D.C. Act 20-67, May 15, 2013, 60 DCR 7232, 20 DCSTAT 1417).

For temporary (90 days) amendment of this section, see § 7142 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).

For temporary (90 days) amendment of this section, see § 7142 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).

Temporary Legislation

For temporary (225 days) amendment of this section, see § 2 of the Tax Revision Commission Report Extension and Procurement Streamlining Temporary Amendment Act of 2013 (D.C. Law 20-5, May 18, 2013, 60 DCR 4667, 20 DCSTAT 1272).

Short Title

Section 7141 of D.C. Law 20-61 provided that Subtitle N of Title VII of the act may be cited as the “Tax Revision Commission Extension and Procurement Streamlining Amendment Act of 2013”.

Editor's Notes

Applicability of D.C. Law 20-61: Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013.