• Current through October 23, 2012

The Council of the District of Columbia finds that:

(1) Many District residents and businesses are already overburdened by current taxation levels.

(2) The health of the District's tax base and its potential for economic growth require the maintenance of a competitive tax burden between the District and neighboring jurisdictions.

(3) Present tax policies and laws are in need of evaluation with respect to their equitability, productivity, efficiency, and effect on economic growth;

(4) New or broadened revenue sources must be explored as possible substitutes for current uncompetitive rates to meet the District's revenue needs, but they must be evaluated carefully in terms of their equity and their effect on economic growth.

(5) The last comprehensive study of District taxes occurred in 1998, and more recent tax changes have been somewhat piecemeal and sometimes made without regard to the system as a whole or knowledge of long-term effects.

(June 13, 1996, D.C. Law 11-143, § 2, 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(a), 58 DCR 6226.)


Prior Codifications

1981 Ed., § 47-461.

Effect of Amendments

D.C. Law 19-21, in par. (5), substituted "in 1998" for "in 1977".

Emergency Act Amendments

For temporary addition of sections 47-461 through 47-464, see § 2-5 of the Tax Revision Commission Establishment Emergency Act of 1996 (D.C. Act 11-259, April 18, 1996, 43 DCR 2166).

Legislative History of Laws

Law 11-143, the "Tax Revision Commission Establishment Act of 1996," was introduced in Council and assigned Bill No. 11-383, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on March 5, 1996, and April 2, 1996, respectively. Signed by the Mayor on April 18, 1996, it was assigned Act No. 11-383 and transmitted to both Houses of Congress for its review. D.C. Law 11-143 became effective on June 13, 1996.

For history of Law 19-21, see notes under § 47-305.02.

Miscellaneous Notes

Short title: Section 7061 of D.C. Law 19-21 provided that subtitle G of title VII of the act may be cited as "Tax Revision Commission Reestablishment Act of 2011".