2024
DC Tax Revision
Commission
Appointed by the DC Council and the Mayor, we were an independent body assembled to provide recommendations for improving the DC tax code.
Appointed by the DC Council and the Mayor, we were an independent body assembled to provide recommendations for improving the DC tax code.
Between 2022-24, we heard from tax experts, economists, government officials and members of the public about what's wrong with the DC tax policy—and how to better align it with the city's values and shifting economic base.
Our staff and consultants sifted through best practices in tax policy and penciled out innovative ideas.
We invited experts to brief the Commission.
All TRC meetings were open to the public. We invited online written submissions and held in-person town halls.
We want to stay in touch with you. Sign up at the bottom of the page for any meeting announcements.
The Commission has not voted on final recommendations.
We welcomed all ideas for improving the DC tax code. Comments are be posted to this website and have been presented to the Commission.
We invited individuals and organizations to submit formal 1-3 page statements for the public record. They are posted on this website.
In November 2023, we held an in-person town hall. Check back for information about future town halls that may be scheduled.
TRC research and policy development process to date and staff recommendations
Read moreHow the NH Business Enterprise Tax experience could inform a DC Business Activity Tax
Read moreFor 2022, we find no evidence that high-income residents left the District in response to the tax changes
Read moreThis is the first draft of TRC recommendations, or the "Chairman's Mark"
Read moreThe BAT would be a value-added tax on the business activity of for-profit firms with economic presence in the District. This memorandum explains the proposal in more detail, including revenue implications and how it might affect some hypothetical firms.
Read moreBusiness franchise taxes include a tax on corporations’ profits, based largely on the federal corporate income tax, and a separate tax on unincorporated businesses. These two taxes are the city's fifth and sixth largest tax revenue sources. The business franchise tax has been an increasing source of tax revenue.
Read moreThe two main components of the property tax—the real commercial property tax and real residential property tax—are the city's second and fourth largest single revenue sources. Revenue from both taxes have been stable or rising for most of the last two decades as a share of total DC taxes, but have declined as a share of total tax revenue in recent years.
Read moreSince the last DC Tax Revision Commission in 2012-2013, the District has enacted significant tax changes. Here is an overview of what changed in our tax system.
Read moreBy Dr. Cristobal Young
Read moreBy Dr. Kim Rueben
Read moreBy Richard Auxier
Read moreFor 2022, we find no evidence that high-income residents left the District in response to the tax changes
Read moreDraft of the TRC's running list of tax reform ideas
Read moreDiscussion Draft for TRC Reports and/or Presentations
Read morePrepared for the 2013 DC Tax Revision Commission
Read moreTRC research and policy development process to date and staff recommendations
Read moreHow the NH Business Enterprise Tax experience could inform a DC Business Activity Tax
Read moreThis is the first draft of TRC recommendations, or the "Chairman's Mark"
Read moreProduced by the District's Chief Financial Officer
Read more