An Act to provide revenue for the District of Columbia, and for other purposes
PL 89-610 (H.R.11487), enacted 09/30/1966

80 STAT. ] 
PUBLIC LAW 80-610-SEPT. 30, 1966 
855 
Public Law 89-610 
A N A C T 
September 30, 1966 
To provide revenue for the District of Columbia, and for other purposes. 
[H. R. 11487] 
District of 
Columbia Reve-
r e it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That this Act may be 
cited as the "District of Columbia Revenue Act of 1966". 
iTue^Act 0A966. 
TITLE 1—AMENDMENTS TO T H E DISTRICT OF COLUM-
BIA ALCOHOLIC BEVERAGE CONTROL ACT 
SEC. 101. (a) Clauses (4) and (5) of section 23(a) of the District 
of Columbia Alcoholic Beverage Control Act (D.C. Code, sec. 25-124 
(a)) are each amended by striking out "$1.50" and inserting in lieu ^I\^^T\^^'' 
thereof "$1.75". 
70 stat. 17. 
(b) Section"40(a) of such Act (D.C. Code, sec, 25-138(a)) is 
^Q%^^^^\^''^' 
amended by striking out "$1.50" and inserting in lieu thereof "$2.00". 
SEC. 102. (a) Except as otherwise provided in this title, the amend-
ments made by section 101 shall apply with respect to— 
(1) alcohol and spirits imported or brought into the District 
of Columbia or manufactured, and 
(2) beer sold or purchased for resale, 
on and after the effective date of this title which shall be the first day 
Effective date. 
of the first month which begins on or after the thirtieth day after the 
date of the enactment of this Act. 
(b) In the case of alcohol, spirits, and beer which have been pur-
chased prior to the effective date of this title and which on such date 
are held by a holder of a retailer's license, issued under the District 
of Columbia Alcoholic Beverage Control Act, such licensee shall pay 
D^r^^code^2s-
to the Commissioners (in accordance with subsection (c)) an amount 102. 
equal to the difference between the amount of tax imposed by such Act 
immediately prior to the effective date of this Act on the amount of 
alcohol, spirits, and beer so held by him, and the amount of tax which 
would be imposed by the District of Columbia Alcoholic Beverage 
Control Act on such effective date on an equivalent amount of alcohol, 
spirits, and beer. 
(c) Within twenty days after the effective date of this title, each 
such licensee shall (1) file with the Commissioners a sworn state-
ment (on a form to be prescribed by the Commissioners) showing the 
quantity of alcohol, spirits, and beer held by him as of the beginning 
of the day on w^hich this title becomes effective or, if such day is a Sun-
day, as of the beginning of the following day, and (2) within twenty 
days after the effective date of this title, pay to the Commissioners the 
amount specified in subsection (b). 
(d) Each such licensee shall keep and preserve for the period of 
twelve months immediately following the effective date of this title the 
inventories and other records made which form the basis for the in-
formation furnished to the Commissioners on the sworn statement 
required to be filed under this section. 
(e) For purposes of this section, alcohol, spirits, and beer shall be 
considered as held by a holder of a retailer's license if title thereto has 
passed to such holder (whether or not delivery to him has been made) 
and if title has not at any time been transferred to any person other 
than such holder. 
^ 
(f) A violation of the provisions of subsections (b), (c), or (d) of 
this section shall be punishable as provided in section 33 of the Dis-
trict of Columbia Alcoholic Beverage Control Act CD.C. Code, sec. 
2 5 - 1 3 2 ) . 
^
4
8 
Stat. 336. 
856 
PUBLIC LAW 89-610-SEPT. 30, 1966 
[80 STAT. 
TITLE II—AMENDMENT TO T H E DISTRICT OF 
COLUMBIA TRAFFIC ACT, 1925 
63 Stat. 128. 
Effective date. 
SEC. 201. Subsection (j) of section 6 of the District of Columbia 
Traffic Act, 1925 (D.C. Code, sec. 40-603(j)) is amended by striking 
out "2 per centum" and inserting in lieu thereof "3 per centum". 
SEC. 202. The amendment made by this title shall take effect on the 
first day of the first month which begins on or after the thirtieth day 
after the date of enactment of this Act. 
TITLE III—AMENDMENTS TO T H E DISTRICT OF 
COLUMBIA SALES T A X ACT 
SEC. 301. (a) Section 125 of the District of Columbia Sales Tax Act 
76^stat^*io^^^' 
(D.C. Code, sec. 47-2602) is amended by striking out "4 per centum" 
and inserting in lieu thereof "5 per centum". 
(b) Subsection (c) of section 127 of such Act (D.C. Code, sec. 47-
2604(c)), is amended, by striking out the "4 per centum" and inserting 
in lieu thereof "5 per centum". 
Repeal. 
gj,^ 302. Paragraph (q) of section 128 of such Act (D.C. Code, sec. 
63 Stat. 115. 
47-2605 (q)), is repealed. 
Effective date. 
g^,^ 3Q3 rj,j^^ amendments made by this title shall take effect on 
the first day of the first month which begins on or after the thirtieth 
day after the date of enactment of this Act. 
TITLE IV—AMENDMENTS TO DISTRICT OF COLUMBIA 
CIGARETTE TAX ACT 
SEC. 401. Subsection (a) of section 603 of the District of Columbia 
68 Stat. 115. 
Cigarette Tax Act (D.C. Code, sec. 47-2802(a)), is amended by 
striking out "2 cents" and inserting in lieu thereof "3 cents". 
SEC. 402. (a) Except as otherwise provided, the amendment made 
by section 401 shall apply with respect to cigarette tax stamps pur-
chased on and after the effective date of this title which shall be the 
first day of the first month which begins on or after the thirtieth day 
after the date of the enactment of this Act. 
(b) In the case of cigarette tax stamps which have been purchased 
prior to the effective date of this title and which on such date are 
held (affixed to a cigarette package or otherwise) by a wholesaler, 
retailer, or vending machine operator, licensed under the District of 
Columbia Cigarette Tax Act, such licensee shall pay to the Commis-
2801 note. 
sioucr (in accordance with subsection (c)) an amount equal to the 
difference between the amount of tax represented by such tax stamps 
on the date of their purchase and the amount of tax which an equal 
number of cigarette tax stamps would represent if purchased on the 
effective date of this title. 
(c) Within twenty days after the effective date of this title, each 
such licensee shall (1) file with the Commissioners a sworn statement 
(on a form to be prescribed by the Commissioners) showing the num-
ber of such cigarette tax stamps held by him as of the beginning of 
the day on which this title becomes effective or, if such day is a 
Sunday, as of the beginning of the following day, and (2) within 
twenty days after the effective date of this title, pay to the Commis-
sioners the amount specified in subsection (b). 
(d) Each such licensee shall keep and preserve for the period of 
twelve months immediately following the effective date of this title 
the inventories and other records made which form the basis for the 
information furnished to the Commissioners on the sworn statement 
required to be filed under this section. 
63 Stat. 136. 
D.C. Code 47-
80 STAT.] 
PUBLIC LAW 80-610-SEPT. 30, 1966 
857 
(e) For purposes of this section, a tax stamp shall be considered as 
held by a wholesaler, retailer, or vending machine operator if title 
thereto has passed to such wholesaler, retailer, or operator (whether 
or not delivery to him has been made) and if title to such stamp has 
not at any time been transferred to any person other than such whole-
saler, retailer, or operator. 
(f) A violation of the provisions of subsections (b), (c), or (d) 
of this section shall be punishable as provided in section 611 of the 
District of Columbia Cigarette Tax Act (D.C. Code, sec. 47-2810). 
63 Stat. 139. 
TITLE 
V—FEDERAL PAYMENT 
SEC. 501. Article VI of the District of Columbia Revenue Act of 
1947 (D.C. Code, sees. 47-2501a, 47-2501b) is amended to read as y/stfJ.^uo^^' 
follows; 
"ARTICLE VI—FEDERAL PAYMENT 
53 Stat. 1085. 
"SEC. 1. For the fiscal year ending June 30, 1967, and for each 
fiscal year thereafter, there is authorized to be appropriated, as the 
annual payment by the United States toward defraying the expenses 
of the government of the District of Columbia, the sum of $60,000,000 
which shall be credited to the general fund of the District of Columbia. 
"SEC. 2. If in any fiscal year or years a deficiency exists between 
the amount appropriated and the amount authorized by this article 
to be appropriated, additional appropriations are hereby authorized 
for subsequent fiscal years to pay such deficiency or deficiencies." 
SEC. 502. Title I of the District of Columbia Revenue Act of 1939 
^,^P!!!-
(D.C. Code, sec. 47-134) is repealed. 
SEC. 503. The fourth sentence of section 106(a) of the Act of May 
Repeal. 
18,1954 (D.C. Code, sec. 43-1541 (a)) is repealed. 
^s stat. 102. 
TITLE VI—AUTHORIZATION FOR LOANS FROM 
T H E 
UNITED STATES TREASURY 
Sec. 601. Subsection (b) of the first section of the Act approved 
June 6,1958 (D.C. Code, sec. 9-220(b)) is amended to read as follows: 
^2 stat. isa. 
"(b) To assist in financing the cost of constructing facilities required 
for activities financed by the general fund of the District, the Com-
missioners are hereby authorized to accept loans for the District from 
the United States Treasury and the Secretary of the Treasury is here-
by authorized to lend to the Commissioners such sums as may here-
after be appropriated, except that (1) the total principal amount of 
loans advanced pursuant to this section shall not exceed $250,000,000 
and (2) $50,000,000 of the principal amount of loans authorized to be 
advanced pursuant to this subsection shall be utilized to carry out the 
purposes of the National Capital Transportation Act of 1965. Any 
^^ stat. 663. 
loan for use in any fiscal year must first be specifically requested of note."^^ 
the Congress in connection with the budgets submitted for the District, 
with a full statement of the work contemplated to be done and the 
need thereof, and such work must be approved by the Congress. 
Such 
approval shall not be construed to alter or to eliminate the procedures 
for consultation, advice, and recommendation provided in the National 
Capital Planning Act of 1952 (D.C. Code, sec. 1-1001 et seq.). Such 
^e stat. 78i. 
loans shall be in addition to any other loans heretofore or hereafter 
made to the Commissioners for any other purpose, and when advanced 
shall be deposited in the Treasury of the United States to the credit 
of the general fund of the District." 
858 
PUBLIC LAW 89-610-SEPT. 30, 1966 
[80 STAT. 
TITLE 
VII—AMENDMENTS 
TO 
T H E 
DISTRICT 
OF 
COLUMBIA INCOME AND FRANCHISE T A X ACT OF 
1947 
70 Stat. 70. 
SEC. 701. Section 3 of title VI of the District of Columbia Income 
and Franchise Tax Act of 1947 (D.C. Code, sec. 47-1567b(a)), is 
amended to read as follows: 
"SEC. 3. IMPOSITION AND RATES OF TAX.—-There is hereby annually 
levied and imposed for each taxable year upon the taxable income of 
every resident a tax at the following rates: 
"Two and one-half per centum on the first $2,000 of taxable income. 
"Three per centum on the next $2,000 of taxable income. 
"Three and one-half per centum on the next $2,000 of taxable income. 
"Four per centum on the next $2,000 of taxable income. 
"Four and one-half per centum on the next $2,000 of taxable income. 
"Five per centum on the taxable income in excess of $10,000." 
SEC. 702. The amendment made by section 701 of this title shall be 
applicable to taxable years beginning after December 31, 1965. 
SEC. 703. Effective with respect to taxable years ending after De-
cember 31, 1961, section 4 of the District of Columbia Income and 
70 stl\!*68.^^' 
Franchise Tax Act of 1947 (D.C. Code, sec. 47-1551c) is amended 
by adding at the end thereof the following new subsection: 
"(aa) Notwithstanding subsection (m), any distribution in liquida-
tion of a regulated public utility (as defined in section 7701(a) (33) 
78 Stat. 114. 
^^^ ^•••^ ^f ^j^g Internal Revenue Code of 1954) which, for purposes 
of the Internal Revenue Code of 1954, is treated as in part or full 
payment in exchange for the stock in such utility, shall, if for pur-
poses of this article the stock is a capital asset, be treated as in 
part or full payment in exchange for the stock." 
TITLE VIII—AMENDMENTS TO T H E MOTOR VEHICLE 
F U E L T A X 
SEC. 801. The first section of the Act entitled "An Act to provide 
for a tax on motor vehicle fuels sold within the District of Columbia, 
and for other purposes", approved April 23, 1924 (43 Stat. 106; D.C. 
68°stt*t°*ii7 ^' 
Code, sec. 47-1901), as amended, is amended by striking "6" and insert-
ing in lieu thereof "7". 
SEC. 802. Section 14 of such Act approved April 23, 1924 (D.C. 
Code, sec. 47-1912), as amended, is amended by striking out "6" and 
inserting in lieu thereof "7". 
SEC. 803. The amendments made by section 801 and 802 of this title 
shall take effect on the first day of the first month which begins more 
than thirty days after the date of approval of this Act. 
TITLE IX—ABATEMENT OF TAXES 
SEC. 901. The Commissioners are authorized to abate the unpaid 
portion of the assessment of any tax, or any liability in respect thereof, 
other than taxes on real property, if the Commissioners determine 
under unform rules prescribed by them that the administration and 
collection costs involved would not warrant collection of the amount 
due. 
TITLE X—GENERAL PROVISIONS 
SEC. 1001. Subsection (a) of section 402 of the District of Columbia 
Public Works Act of 1954 (68 Stat. 110; D.C. Code, sec. 7-133 (a)) is 
amended by striking "$50,250,000" and inserting in lieu thereof 
"$85,250,000". 
80 STAT. ] 
PUBUC LAW 89-612-SEPT. 30, 1966 
859 
SEC. 1002. As used in this Act, unless the context requires otherwise, 
the word "Commissioners" shall mean the Board of Commissioners of 
the District of Columbia, or its designated agent. 
SEC. 1008. Any word or term u s ^ in any title of this Act, unless the 
context requires otherwise, shall have the same meaning as that appli-
cable to such word or term in the Act to which such title applies. 
SEC. 1004. If any provision of this Act or the application thereof 
to any person or circumstances is held invalid, the remainder of the 
Act, and the application of such provision to other persons or circum-
stances, shall not be affected thereby. 
SEC. 1005. The Commissioners are authorized to make rules and 
regulations to carry out the provisions of this Act. 
SEC. 1006. The Commissioners are authorized to enter into such 
agreements with the States of Maryland and Virginia and with politi-
cal subdivisions of such States as may be necessary to develop a con-
tinuing comprehensive transportation planning process for the 
Xational Capital region for the purpose of complying with the require-
ments of section 134 of title 23, United States Code, except that no 
^e stat. I:L48. 
such agreement shall require the District of Columbia to pay more 
than its pro rata share of the costs of such planning process. In devel-
oping such transportation planning process the Commissioners shall 
consult and cooperate with the National Capital Planning Commission 
and the National Capital Regional Planning Council. For the pur-
pose of this section, the term "National Capital region" shall have 
the same meaning as is given it in section 103 of the National Capital 
Transportation Act of 1960 (74 Stat. 537; D.C. Code, sec. 1-1401). 
Approved September 30, 1966, 3:36 p.m. 
D.C. Code 
-1402. 
Public Law 89-611 
JOINT RESOLUTION 
September 30, 1966 
Making continuing appropriations for the fiscal year 1967, and for other purposes, 
[H. J. Res. 1308] 
Resolved hy the Senate and Iloune of Representatives 
of the United 
States of America in Congress assembled^ That the joint resolution of ^
o °Hatioii'l^ iTe? 
August 31, 1966 (Public Law 89-549), is hereby amended by striking ^'^A^"e/p^.'234, 
out "September 30, 1966" and inserting in lieu thereof "October 22, 371. 
1966". 
Approved September 30, 1966. 
Public Law 89-612 
AN A C T 
September 30„ 1966 
To provide for extension and expansion of the program of grants-in-aid to the 
[H. R. 16330] 
Republic of the Philippines for the hospitalization of certain veterans, and 
for other purposes. 
Be it enacted hy the Senate and House of Representatives 
of the, 
United States of America in Congress assembled, That section 622 of 
Philippine 
title 38, United States Code, is amended by striking "and" and insert- "^Ho'^^tkiization. 
ing ", and section 632(b)" after "section 624(c)". 
72 stat. 1144. 
SEC. 2. Section 632 of title 38, United States Code, is hereby amended 
^2 stat. 1145: 
as follows: 
77 stat. 66. 
(1) Insert " ( a ) " before "The President". 
(2) Insert before the period at the end of the first sentence in par-
agraph (2) the words ", subject to necessary provisions for veterans