District of Columbia Budgetary Efficiency Act of 1991
PL 102-102 (H.R.2123), enacted 08/17/1991

PUBLIC LAW 102-102—AUG. 17, 1991 
105 STAT. 495 
Public Law 102-102 
102d Congress 
An Act 
To amend the District of Columbia Self-Government and Governmental Reorganiza-
tion Act to establish a predictable and equitable method for determining the 
amount of the annual Federal pas^nent to the District of Columbia. 
Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, 
SECTION 1. SHORT TITLE; PURPOSE. 
(a) SHORT TITLE.—This Act may be cited as the "District of Colum-
bia Budgetary Efficiency Act of 1991". 
(b) PURPOSE.—It is the purpose of this Act to assist the District of 
Columbia in compensating for revenue shortages resulting from the 
unreimbursed services provided by the District to the Federal 
Government and the significant deficiencies in the District's tax 
base resulting from federally imposed limitations on the District's 
ability to raise revenue, including (but not limited to)— 
(1) the exemption from taxation of property owned by the 
Federal Government or by any foreign government which uses 
such property for diplomatic purposes; 
(2) the statutory prohibition on taxation of income earned in 
the District by any individual who is not a resident of the 
District; and 
(3) limitations on the height of buildings located in the Dis-
trict. 
SEC. 2. ANNUAL FEDERAL PAYMENT TO DISTRICT OF COLUMBIA. 
(a) AMOUNT.—The first sentence of section 502(a) of the District of 
Columbia Self-Government and Governmental Reorganization Act 
(sec. 47-3405(a), D.C. Code) is amended by striking "$386,000,000" 
and all that follows and inserting the following: "$386,000,000; for 
each of the fiscal years ending September 30, 1985, September 30, 
1986, September 30, 1987, and September 30, 1988, the sum of 
$474,500,000; for each of the fiscal years ending September 30, 1989, 
and September 30, 1990, the sum of $494,500,000; for the fiscal year 
ending September 30, 1991, the sum of $596,500,000; and for the 
fiscal year ending September 30, 1992, the sum of $630,000,000.". 
(b) FORMULA.—Title V of such Act is amended by adding at the 
end the following new section: 
Aug. 17, 1991 
[H.R. 2123] 
District of 
Columbia 
Budgetary 
Efficiency 
Act of 1991. 
FEDERAL PAYMENT FORMULA 
"SEC. 503. (a) There is authorized to be appropriated as the annual 
Federal payment to the District of Columbia an amount equal to 24 
percent of the following local revenues: 
"(1) For the Federal payment for fiscal year 1993, the local 
revenues for fiscal year 1991. 
"(2) For the Federal payment for fiscal year 1994, the local 
revenues for fiscal year 1992. 
Appropriation 
authorization. 
105 STAT. 496 
PUBLIC LAW 102-102—AUG. 17, 1991 
"(3) For the Federal payment for fiscal year 1995, the local 
revenues for fiscal year 1993. 
"(b) For purposes of subsection (a), the term 'local revenues' 
means, with respect to a fiscal year, the independently audited 
revenues of the District of Columbia that are derived from sources 
other than the Federal Government during that year, as reviewed 
by the Comptroller Genergd under section 715(e) of title 31, United 
States Code.". 
(c) BREAKDOWN OF DISTRICT REVENUES.— 
(1) DETERMINATION UNDER INDEPENDENT ANNUAL AUDIT,—The 
first sentence of section 4(a) of Public Law 94-399 (sec. 47-119(a), 
D.C. Code) is amended by striking the period and inserting the 
following: ", and shall include in such independent audit a 
report of the revenues of the District of Columbia for the fiscal 
year, broken down by revenues derived from the Federal 
Government and revenues derived from sources other than the 
Federal Government during that fiscal year.". 
(2) REVIEW BY COMPTROLLER GENERAL.—Section 715 of title 31, 
United States Code, is amended by adding at the end the 
following new subsection: 
"(e) Not later than March 1 of each year, the Comptroller General 
shall submit to the Committee on the District of Columbia of the 
House of Representatives and the Subcommittee on General Serv-
ices, Federalism, and the District of Columbia of the Committee on 
Governmental Affairs of the Senate a review of the report of the 
breakdown of the independently audited revenues of the District of 
Columbia for the preceding fiscal year by revenues derived from the 
Federal Government and revenues derived from sources other than 
the Federal Government that is included in the independent annual 
audit of the funds of the District of Columbia conducted for such 
fiscal year.". 
(d) CLERICAL AMENDMENT.—The table of contents of such Act is 
amended by inserting after the item relating to section 502 the 
following new item: 
"Sec. 503. Federal Payment Formula.". 
31 use 715 
(e) EFFECTIVE DATE.—The amendments made by this section shall 
i^ote. 
take effect on the date of the enactment of this Act. 
Approved August 17, 1991. 
LEGISLATIVE HISTORY—H.R. 2123: 
HOUSE REPORTS: No. 102-92 (Comm. on the District of Columbia). 
CONGRESSIONAL RECORD, Vol. 137 (1991): 
June 11, considered and passed House. 
Aug. 2, considered and passed Senate.