I

105TH CONGRESS

1ST SESSION H. R. 889

To repeal various Congressionally imposed tax exemptions provided to entities

in the District of Columbia, and for other purposes.

IN THE HOUSE OF REPRESENTATIVES

FEBRUARY 27, 1997

Ms. NORTON introduced the following bill; which was referred to the

Committee on Government Reform and Oversight

A BILL

To repeal various Congressionally imposed tax exemptions

provided to entities in the District of Columbia, and

for other purposes.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 SECTION 1. SHORT TITLE.

4 This Act may be cited as the ‘‘District of Columbia

5 Tax Revenue Nondiscrimination Act of 1997’’.

6 SEC. 2. REPEAL PROVISIONS GRANTING PROPERTY TAX

7 RELIEF TO CERTAIN ENTITIES IN THE DIS8 TRICT OF COLUMBIA.

9 (a) IN GENERAL.—
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1 (1) AMERICAN CHEMICAL SOCIETY; AMERICAN

2 FORESTRY ASSOCIATION; BROOKINGS INSTITUTION;

3 CARNEGIE INSTITUTION OF WASHINGTON, DC; MEDI4 CAL SOCIETY OF THE DISTRICT OF COLUMBIA; NA5 TIONAL ACADEMY OF SCIENCES; AMERICAN PHARMA6 CEUTICAL ASSOCIATION; NATIONAL GEOGRAPHIC SO7 CIETY; NATIONAL LUTHERAN HOME; AMERICAN AS8 SOCIATION TO PROMOTE THE TEACHING OF SPEECH

9 TO THE DEAF.—Section 1(k) of the Act entitled ‘‘An

10 Act to define real property exempt from taxation in

11 the District of Columbia’’, approved December 24,

12 1942 (D.C. Code 47–1002(11)) is hereby repealed.

13 (2) DISABLED AMERICAN VETERANS.—The Act

14 entitled ‘‘An Act to exempt from taxation certain

15 property of the Disabled American Veterans in the

16 District of Columbia’’, approved May 15, 1946 (D.C.

17 Code 47–1003) is hereby repealed.

18 (3) NATIONAL SOCIETY OF THE COLONIAL

19 DAMES OF AMERICA.—The Act entitled ‘‘An Act to

20 exempt from taxation certain property of the Na21 tional Society of the Colonial Dames of America in

22 the District of Columbia’’, approved September 7,

23 1949 (D.C. Code 47–1004) is hereby repealed.
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1 (4) JEWISH WAR VETERANS, U.S.A., NATIONAL

2 MEMORIAL INCORPORATED.— Public Law 98–486

3 (D.C. Code 47–1005) is hereby repealed.

4 (5) LOUISE HOME.—The Act entitled, ‘‘An Act

5 to incorporate the trustees of the Louise Home, and

6 for other purposes’’, approved March 3, 1875 (D.C.

7 Code 47–1012) is hereby repealed.

8 (6) OAK HILL.—Section 10 of the Act entitled

9 ‘‘An Act to incorporate the Oak Hill Cemetery, in

10 the District of Columbia’’, approved March 3, 1849

11 (D.C. Code 47–1015) is hereby repealed.

12 (7) CORCORAN GALLERY OF ART.—

13 (A) REAL PROPERTY AND WORKS OF

14 ART.—Section 4 of the Act entitled ‘‘An Act to

15 incorporate the Trustees of the Corcoran Gal16 lery of Art, and for other purposes’’, approved

17 May 24, 1870 (D.C. Code 47–1016) is hereby

18 repealed.

19 (B) ENDOWMENT FUND.—The Act entitled

20 ‘‘An Act to exempt from taxation all property

21 held by the trustees of the Corcoran Gallery of

22 Art, and for other purposes’’, approved January

23 26, 1887 (D.C. Code 47–1017) is hereby re24 pealed.
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1 (8) LUTHER STATUE ASSOCIATION.—Section 4

2 of the Act entitled ‘‘An Act to incorporate the Lu3 ther Statue Association, to erect and maintain a

4 monument or statue in memory of Martin Luther in

5 the District of Columbia’’, approved March 3, 1885

6 (D.C. Code 47–1019) is hereby repealed.

7 (9) YOUNG WOMAN’S CHRISTIAN ASSOCIA8 TION.—

9 (A) YOUNG WOMEN’S CHRISTIAN HOME.—

10 Section 2 of the Act entitled ‘‘An Act to incor11 porate the trustees of the Young Woman’s

12 Christian Home in Washington, District of Co13 lumbia’’, approved February 23, 1887 (D.C.

14 Code 47–1021) is amended by striking ‘‘: Pro15 vided,’’ and all that follows and inserting a pe16 riod.

17 (B) PROPERTY.—Section 1 of the Act enti18 tled ‘‘An Act to exempt the property of the

19 Young Women’s Christian Association in the

20 District of Columbia from national and munici21 pal taxation’’, approved June 16, 1938 (D.C.

22 Code 47–1022) is amended by striking ‘‘and

23 municipal’’.

24 (10) YOUNG MEN’S CHRISTIAN ASSOCIATION.—

25 The Act entitled ‘‘An Act to exempt the property of
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1 the Young Men’s Christian Association of the Dis2 trict of Columbia’’, approved June 16, 1894 (D.C.

3 Code 47–1024) is hereby repealed.

4 (11) EDES HOME.—Section 2 of the Act enti5 tled ‘‘An Act to incorporate the Edes Home’’, ap6 proved January 1, 1906 (D.C. Code 47–1026) is

7 amended by striking the second sentence.

8 (12) GENERAL EDUCATION BOARD.—Section 6

9 of the Act entitled ‘‘An Act to incorporate the Gen10 eral Education Board’’, approved January 12, 1903

11 (D.C. Code 47–1027) is hereby repealed.

12 (13) DAUGHTERS OF THE AMERICAN REVOLU13 TION.—The following provisions of law are hereby

14 repealed:

15 (A) The Act entitled ‘‘An Act to exempt

16 from taxation certain property of the Daughters

17 of the American Revolution in Washington, Dis18 trict of Columbia’’, approved May 21, 1924

19 (D.C. Code 47–1028).

20 (B) The Act entitled ‘‘An Act to exempt

21 from taxation certain property of the Daughters

22 of the American Revolution in Washington, Dis23 trict of Columbia’’, approved February 27,

24 1903 (D.C. Code 47–1029).
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1 (C) The Act entitled ‘‘An Act to exempt

2 from taxation certain property of the Daughters

3 of the American Revolution in Washington, Dis4 trict of Columbia’’, approved September 16,

5 1922 (D.C. Code 47–1030).

6 (D) The Act entitled ‘‘An Act to exempt

7 from taxation certain property of the Daughters

8 of the American Revolution in Washington, Dis9 trict of Columbia’’, approved August 15, 1916

10 (D.C. Code 47–1031).

11 (E) The Act entitled ‘‘An Act to exempt

12 from taxation certain property of the Daughters

13 of the American Revolution in Washington, Dis14 trict of Columbia’’, approved March 3, 1917

15 (D.C. Code 47–1032).

16 (14) NATIONAL SOCIETY UNITED STATES

17 DAUGHTERS OF 1812.—The Act entitled ‘‘An Act to

18 exempt from taxation certain property of the Na19 tional Society United States Daughters of 1812 in

20 the District of Columbia’’, approved June 4, 1934

21 (D.C. Code 47–1033) is hereby repealed.

22 (15) NATIONAL SOCIETY OF THE SONS OF THE

23 AMERICAN REVOLUTION.—The Act entitled ‘‘An Act
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1 to exempt from taxation certain property of the Na2 tional Society of the Sons of the American Revolu3 tion’’, approved June 16, 1934 (D.C. Code 47–

4 1034) is hereby repealed.

5 (16) AMERICAN LEGION.—The Act entitled ‘‘An

6 Act to exempt from taxation certain property of the

7 American Legion in the District of Columbia’’, ap8 proved June 13, 1934 (D.C. Code 47–1035) is here9 by repealed.

10 (17) NATIONAL EDUCATION ASSOCIATION.—

11 Section 4 of the Act entitled ‘‘An Act to incorporate

12 the National Education Association of the United

13 States’’, approved June 30, 1906 (D.C. Code 47–

14 1036) is hereby repealed.

15 (18) SOCIETY OF THE CINCINNATI.—The Act

16 entitled ‘‘An Act to exempt from taxation certain

17 property of the Society of the Cincinnati, a corpora18 tion of the District of Columbia’’, approved Feb19 ruary 24, 1938 (D.C. Code 47–1037) is hereby re20 pealed.

21 (19) AMERICAN VETERANS OF WWII.—The Act

22 entitled ‘‘An Act to exempt from taxation certain

23 property of the AMVETS, American Veterans of

24 WWII, in the District of Columbia’’, approved June

25 28, 1952 (D.C. Code 47–1038) is hereby repealed.
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1 (20) VETERANS OF FOREIGN WARS.—The Act

2 entitled ‘‘An Act to exempt from taxation certain

3 property of the Veterans of Foreign Wars in the

4 District of Columbia’’, approved July 19, 1954

5 (D.C. Code 47–1039) is hereby repealed.

6 (21) NATIONAL WOMAN’S PARTY.—Public Law

7 86–706 (D.C. Code 47–1040) is hereby repealed.

8 (22) AMERICAN ASSOCIATION OF UNIVERSITY

9 WOMEN, EDUCATIONAL FOUNDATION, INCOR10 PORATED.—Public Law 86–709 (D.C. Code 47–

11 1041) is hereby repealed. .

12 (23) NATIONAL GUARD ASSOCIATION OF THE

13 UNITED STATES.—Public Law 86–727 (D.C. Code

14 47–1042) is hereby repealed.

15 (24) WOODROW WILSON HOUSE.—Public Law

16 88–470 (D.C. Code 47–1043) is hereby repealed.

17 (25) AMERICAN INSTITUTE OF ARCHITECTS

18 FOUNDATION.—Section 203 of the District of Co19 lumbia Revenue Act of 1970 (D.C. Code 47–1044)

20 is hereby repealed.

21 (b) EFFECTIVE DATE.—The amendments made by

22 this section shall apply with respect to taxable years begin23 ning after December 1997.
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1 SEC. 3. PERMITTING DISTRICT OF COLUMBIA TO TAX CER2 TAIN GOVERNMENT-SPONSORED ENTER3 PRISES.

4 (a) FEDERAL NATIONAL MORTGAGE ASSOCIATION.—

5 Section 309(c)(2) of the Federal National Mortgage Asso6 ciation Charter Act (12 U.S.C. 1723a(c)(2)) is amended

7 by striking ‘‘States, or by the District of Columbia’’ and

8 inserting ‘‘States (other than the District of Columbia)’’.

9 (b) FEDERAL HOME LOAN MORTGAGE CORPORA10 TION.—Section 303(e) of the Federal Home Loan Mort11 gage Corporation Act (12 U.S.C. 1452(e)) is amended by

12 striking ‘‘authority,’’ and inserting ‘‘authority (other than

13 the District of Columbia)’’.

14 (c) STUDENT LOAN MARKETING ASSOCIATION.—

15 Section 439(b)(2) of the Higher Education Act of 1965

16 (20 U.S.C. 1087–2(b)(2)) is amended by striking ‘‘States,

17 or by the District of Columbia’’ and inserting ‘‘States

18 (other than the District of Columbia)’’.

19 (d) EFFECTIVE DATE.—The amendments made by

20 this section shall apply with respect to taxable years begin21 ning after December 1997.

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