Code of the District of Columbia

Part I. Chief Financial Officer Additional Duties.


§ 1–301.151. Analysis of health care costs at Department of Corrections; plan to create Public Safety Overtime Bank.

In Fiscal Year 2003, the Chief Financial Officer shall:

(1) Analyze health care costs at the Department of Corrections and recommend alternatives based on the analysis; and

(2) Develop a plan to create a Public Safety Overtime Bank that would fund and oversee overtime expenditures by the Metropolitan Police Department, Fire and Emergency Medical Services Department, and the Department of Corrections.


(Oct. 1, 2002, D.C. Law 14-190, § 3202, 49 DCR 6968.)

Short Title

Short title of title XXXII of Law 14-190: Section 3201 of D.C. Law 14-190 provided that title XXXII of the act may be cited as the Chief Financial Officer Fiscal Year 2003 Duties Act of 2002.

Section 7231 of D.C. Law 20-61 provided that Subtitle W of Title VII of the act may be cited as the “Contingency Cash Reserve Notification Act of 2013”.


§ 1–301.152. Contingency cash reserve notification.

Within 3 business days after an allocation from or use of the contingency cash reserve fund established by § 1-204.50a, the Chief Financial Officer shall transmit to the Budget Director of the Council a report of the:

(1) Amount of the allocation or use; and

(2) Purpose of the allocation or use.


(Dec. 24, 2013, D.C. Law 20-61, § 7232, 60 DCR 12472.)

Emergency Legislation

For temporary (90 days) addition of this section, see § 7232 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) addition of this section, see § 7232 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).

Short Title

Section 7231 of D.C. Law 20-61 provided that Subtitle W of Title VII of the act may be cited as the “Contingency Cash Reserve Notification 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.


§ 1–301.153. Marriage equality estate tax clarification.

The Chief Financial Officer is directed to make the clarifying changes to all estate tax forms, filing instructions, and regulations necessary to make it clear that all married couples are eligible for estate tax deductions and exclusions, including the spousal exclusion of bequests, whether direct or through trusts, to a surviving spouse, regardless of whether such marriage is recognized under federal law.


(Dec. 24, 2013, D.C. Law 20-61, § 7282, 60 DCR 12472.)

Emergency Legislation

For temporary (90 days) addition of this section, see § 7282 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) addition of this section, see § 7282 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).

Short Title

Section 7281 of D.C. Law 20-61 provided that Subtitle BB of Title VII of the act may be cited as the “Marriage Equality Estate Tax Clarification 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.


§ 1–301.154. Statehood initiatives budgeting.

Beginning in Fiscal Year 2015, the Chief Financial Officer shall assign an individual agency-level code for Statehood Initiatives in the District’s financial system. The agency-level code shall be used to track the operating budget for the District’s efforts to achieve statehood and any funds that are appropriated for that purpose.


(Feb. 26, 2015, D.C. Law 20-155, § 1112, 61 DCR 9990.)

Emergency Legislation

For temporary (90 days) addition of section, see § 1112 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 § 1112 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 § 1112 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).


§ 1–301.155. Financial reporting.

(a) No later than December 1, 2014, and on a quarterly basis thereafter, until the approval of the Fiscal Year 2016 budget and financial plan, the Chief Financial Officer shall provide a report to the Council on the following subjects:

(1) Progress toward ensuring that the Fiscal Year 2016 budget will be balanced, including:

(A) Savings achieved to date;

(B) Additional revenue certified through revised revenue estimates; and

(C) Additional revenue that may be certified through revenue enhancements;

(2) An analysis of procurement reform efforts in Fiscal Year 2014, including:

(A) Contracts reviewed for potential cost savings;

(B) Savings secured through the renegotiation of existing contracts; and

(C) A report from the Office of Contracting and Procurement to the Chief Financial Officer regarding subparagraphs (A) and (B) of this paragraph,

(3) An analysis of personnel review efforts, including:

(A) Positions left vacant or eliminated as a result of cost-savings initiatives; and

(B) Savings secured through personnel savings; and

(4) Any other operating budget savings achieved or targeted in Fiscal Year 2014.

(b) Agencies shall report on their progress toward limiting personal and nonpersonal expenditures whether one-time or recurring.


(Feb. 26, 2015, D.C. Law 20-155, § 1142, 61 DCR 9990.)

Emergency Legislation

For temporary (90 days) addition of section, see §§ 1142 and 1143 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 § 1142 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 § 1142 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).


§ 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).


§ 1–301.157. Tax preference review.

(a) The CFO shall review all locally adopted tax expenditures on a 5-year cycle and publish annually a report complying with the requirements of this section.

(b) By October 1, 2015, and by October 1 of every year thereafter, the CFO shall submit for publication in the District of Columbia Register a report for on-cycle tax preferences that complies with the requirements of this section.

(d) An on-cycle individual preference shall be analyzed and reported in the following manner:

(1) An individual preference shall be analyzed and reported in groupings of similarly purposed preferences, with the report focusing on collective effects or trends that emerge.

(2) The report shall include the stated purpose of the of tax preferences within the grouping, if clarified in the authorizing legislation.

(3) The report shall include the amount of lost revenue due to the tax preferences within the grouping.

(4) The report shall include an assessment of the general effects on the District resulting from the preferences.

(5) The report on groupings of individual preferences shall include recommendations on how to improve similar preferences in the future.

(6) For groupings of individual tax preferences with an economic development purpose, the analysis shall consider the economic impact of the preferences, and where sufficient data are available, take into account factors including:

(A) Whether the economic impact of the tax preferences would have been expected without the preferences;

(B) The extent to which the economic impact of the tax preferences was offset by economic losses elsewhere;

(C) The average economic impact for a level of direct expenditures equal to the cost of the tax preferences;

(D) The indirect economic impact of the tax preferences;

(E) The number of jobs created by the preference;

(F) The wages of the jobs created;

(G) The percentage of jobs filled by District residents; and

(H) Whether any terms of the tax preferences have been or are being satisfied.

(e) Except as provided in subsection (f) of this section, on-cycle categorical preferences shall receive a full review that, where sufficient data are available, includes:

(1) The purpose of the tax preference, if clarified in the authorizing legislation;

(2) The tax preference’s cost in terms of lost revenue;

(3) An assessment of whether the tax preference is meeting its goals;

(4) An assessment of whether the tax preference is achieving other goals;

(5) Recommendations for improving the effectiveness of the tax preference;

(6) Recommendations for whether the tax preference should be modified, discontinued, or remain in its existent state; and

(7) For tax preferences with an economic development purpose, an analysis that measures the economic impact of the preference, including:

(A) Whether the economic impact of the tax preference would have been expected without the preference;

(B) The extent to which the economic impact of the tax preference was offset by economic losses elsewhere;

(C) The average economic impact for a level of direct expenditures equal to the cost of the tax preference; and

(D) The indirect economic impact effect of the tax preference.

(f) For on-cycle categorical tax preferences that the CFO determines do not merit a full review, the CFO shall instead perform a summary review. In determining which tax preferences are appropriate for a summary review, the CFO shall consider factors including, at a minimum:

(1) The revenue lost due to the tax preference and the number of potential or actual claimants;

(2) Whether the revenue lost due to the preference has increased or decreased since the preference was last reviewed;

(3) Whether the preference has been included in legislative or administrative proposals to modify or repeal; and

(4) Whether the preference is required by Chapter 2 of this title [§  2-201.01 et seq.].

(g) A report on a categorical preference designated for summary review shall include:

(1) A narrative summary of the preference, including its purpose;

(2) The source and year of statutory authorization;

(3) The fiscal impact of the preference; and

(4) A description of the beneficiaries of the tax preference.

(h) All District agencies, offices, and instrumentalities shall cooperate with the CFO and shall provide any records, information, data, and data analysis needed to complete the reviews and reports required by this section.


(Feb. 26, 2015, D.C. Law 20-155, § 7133, 61 DCR 9990.)

Emergency Legislation

For temporary (90 days) addition of section, see § 7143 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 § 7133 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 § 7133 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).