2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter XII - Assessment and Collection; Time of Payment › § 47–1812.11b. Tax-Payer Support for Afterschool Programs for At-Risk Students tax check-off

§ 47–1812.11b. Tax-Payer Support for Afterschool Programs for At-Risk Students tax check-off.
(a) There shall be provided on the District of Columbia individual income tax return a voluntary check-off that indicates that an individual may contribute a minimum donation or gift of $1 to afterschool programs for at-risk students. The contribution shall reduce any refund owed to the individual taxpayer or increase the tax owed by the individual taxpayer on the taxpayer’s tax return. The funds generated from the tax check-off shall be used in accordance with § 2-1555.04(h)(1) except that any cost incurred by the Mayor in collecting, processing, accounting, or disbursing the funds generated by the tax check-off shall be reimbursed to the Mayor from the funds generated by the tax check-off.
(b)(1) Except as provided in paragraph (2) of this subsection, the funds generated by the tax check-off established by subsection (a) of this section shall be transferred to the Office of Out of School Time Grants and Youth Outcomes ("Office") pursuant to rules issued by the Mayor. The rules shall establish timetables and procedures for transfer. Check-off funds shall be transferred to the Office only after reimbursement of the costs described in subsection (a) of this section.
(2) Funds collected by the Office of Tax and Revenue pursuant to this section before the [October 30, 2018] shall be transferred to the Office according to the procedures established pursuant to paragraph (1) of this subsection to be used in accordance with § 2-1555.04(h)(1).
(c)(1) Except as provided in paragraph (2) of this subsection, any unpaid District tax liability on an individual income tax return shall render any voluntary tax check-off election void. Any amount paid for the purpose of contributing to afterschool programs for at-risk students shall be used first to satisfy any unpaid tax liability in whole or in part.
(2) If there is any amount that remains after satisfaction of the unpaid tax liability, the amount shall be transferred to the Office in accordance with the procedures established pursuant to subsection (b) of this section.
(d) [Repealed].
(Apr. 20, 1999, D.C. Law 12-236, § 2(c), 46 DCR 660; Mar. 16, 2005, D.C. Law 15-226, § 202(b), 51 DCR 10539; Oct. 30, 2018, D.C. Law 22-168, § 7283(b)(2), 65 DCR 9388.)
Prior Codifications
1981 Ed., § 47-1812.11b.
Section References
This section is referenced in § 47-4001 and § 47-4002.
Effect of Amendments
D.C. Law 15-226, in the section name line, substituted “Public Fund for Drug Prevention and Children at Risk tax” for “Tax”.
Cross References
Public Fund for Drug Prevention and Children at Risk, funding and allocation, see § 47-4002.
Public Fund for Drug Prevention and Children at Risk, “tax check-off” defined, see § 47-4001.
Emergency Legislation
For temporary (90 days) amendment of this section, see § 7283(b)(2) of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).
For temporary (90 days) amendment of this section, see § 7283(b)(2) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
For temporary (90 day) amendment of section, see § 808 of Child and Youth, Safety And Health Omnibus Emergency Amendment Act of 2002 (D.C. Act 14-310, March 26, 2002, 49 DCR 3420).