2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 4 - Collection and Disbursement of Taxes › Subchapter VI - Tax Revision Commission › § 47–462. Tax Revision Commission — Established; submission of recommendations

§ 47–462. Tax Revision Commission — Established; submission of recommendations.
(a) There is established a Tax Revision Commission (“Commission”) with the purpose of preparing comprehensive recommendations to the Council and the Mayor which:
(1) Provide for fairness and equity in the apportionment of taxes and promote progressivity;
(2) Broaden the tax base;
(3) Make the District’s tax policy more competitive with surrounding jurisdictions;
(4) Encourage business growth and job creation; and
(5) Modernize, simplify, and increase transparency in the District’s tax code.
(b) Specific functions of the Commission shall include the following:
(1) To analyze the District’s current tax system in terms of revenue productivity and stability, efficiency, equity, simplicity of administration, and effect upon the District’s economy;
(2) To propose innovative solutions for meeting the District’s projected revenue needs while recommending potential modifications to tax rates;
(3) To identify economic activities which are either beneficial or detrimental to the District’s economy and which should be either encouraged or discouraged through tax policy;
(4) To recommend changes in the District’s current tax policies and laws;
(5) To establish or revise criteria and a conceptual framework for evaluating current and future taxes. Such criteria and framework shall consider racial equity impacts;
(6) To identify unused and duplicative tax credits and tax abatements and recommend policy changes to improve the way the District utilizes tax expenditures; and
(7) To analyze the specific changes to the District's tax system since the Commission's most recent recommendations to determine the extent to which such changes are consistent with the principles identified in this section.
(c) The Commission shall submit its recommendations in the form of a report or reports similar in form and scope as those transmitted by the Commission on February 12, 2014. The report or reports shall be accompanied by draft legislation, regulations, amendments to existing regulations, or other specific steps for implementing the recommendations.
(d) The Commission shall submit to the Council and the Mayor its final report no later than one year after the Commission's appointment. Appointments to the Commission shall expire 60 days after the Commission submits its report[].
(e) Every 10 years after the submission of the previous Commission's report, a new Commission shall be convened. The Mayor and the Chairman of the Council shall make new appointments consistent with the provisions of this subchapter and may appoint members who previously have served on the Commission.
(June 13, 1996, D.C. Law 11-143, § 3, 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(b), 58 DCR 6226; Sept. 26, 2012, D.C. Law 19-171, § 114(c), 59 DCR 6190; Mar. 5, 2013, D.C. Law 19-211, § 2(a), 59 DCR 13281; Dec. 24, 2013, D.C. Law 20-61, § 7142, 60 DCR 12472; Mar. 16, 2021, D.C. Law 23-200, § 2(b), 68 DCR 00120.)
Prior Codifications
1981 Ed., § 47-462.
Effect of Amendments
D.C. Law 19-21 rewrote subsecs. (a)(1), (b)(6), and (d); in subsec. (a)(2), deleted “and” from the end; added subsecs. (a)(4) and (5); in subsec. (b)(2), substituted “recommending potential modifications to tax rates” for “enabling the possibility that general rates might be reduced”; and, in subsec. (c), substituted “June 2, 1998, and entitled ‘Taxing Simply, Taxing Fairly’ ”for “December 5, 1977, pursuant to Council Resolution 1-149”.
The 2012 amendment by D.C. Law 19-171 substituted a semicolon for the period at the end of (a)(3).
The 2013 amendment by D.C. Law 19-211 added (b)(7).
The 2013 amendment by D.C. Law 20-61 substituted “December 31, 2013” for “9 months after the Commission’s appointment” in (d).
Emergency Legislation
See Historical and Statutory Notes following § 47-461.
For temporary (90 days) amendment of this section, see § 2 of the Tax Revision Commission Report Extension and Procurement Streamlining Emergency Act of 2013 (D.C. Act 20-19, March 1, 2013, 60 DCR 3974, 20 DCSTAT 476).
For temporary (90 days) amendment of this section, see § 2 of the Tax Revision Commission Report Extension and Procurement Streamlining Congressional Review Emergency Act of 2013 (D.C. Act 20-67, May 15, 2013, 60 DCR 7232, 20 DCSTAT 1417).
For temporary (90 days) amendment of this section, see § 7142 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).
For temporary (90 days) amendment of this section, see § 7142 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).
Temporary Legislation
For temporary (225 days) amendment of this section, see § 2 of the Tax Revision Commission Report Extension and Procurement Streamlining Temporary Amendment Act of 2013 (D.C. Law 20-5, May 18, 2013, 60 DCR 4667, 20 DCSTAT 1272).
Short Title
Section 7141 of D.C. Law 20-61 provided that Subtitle N of Title VII of the act may be cited as the “Tax Revision Commission Extension and Procurement Streamlining Amendment Act of 2013”.
Editor's Notes
Applicability of D.C. Law 20-61: Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013.