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.

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Revised Chairman's Mark

On July 11, 2024, the Commission released its REVISED draft package of recommendations, called the Chairman's Mark. The first version of the draft was released in January 2024.  

The Commission has not yet voted on final recommendations.

Members of the public were encouraged to submit comments and written statements on the first draft Chairman's Mark. The final comment period is now closed.

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Upcoming Events

Join in person or via live stream.

The upcoming meeting will be scheduled soon.

What we did

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.

Research tax policy

Our staff and consultants sifted through best practices in tax policy and penciled out innovative ideas.

Expert briefings

We invited experts to brief the Commission.

Wilson Building

Guiding Principles

A broader, resilient tax base for a post-COVID economy
Progressivity and racial equity
Economic efficiency and competitiveness
Simple, open, and fair administrative processes
Public participation

All TRC meetings were open to the public. We invited online written submissions and held in-person town halls.

Lines of communication

We want to stay in touch with you. Sign up at the bottom of the page for any meeting announcements.

Recommendations

The Commission has not voted on final recommendations.

Public Engagement

1
Comments

We welcomed all ideas for improving the DC tax code. Comments are be posted to this website and have been presented to the Commission.

2
Written Statements

We invited individuals and organizations to submit formal 1-3 page statements for the public record. They are posted on this website.

3
Town Halls

In November 2023, we held an in-person town hall. Check back for information about future town halls that may be scheduled.

Latest resources

Other
TRC staff update and next steps
October 2024

TRC research and policy development process to date and staff recommendations

Read more
Other
Recap: New Hampshire Briefings
May 2024

How the NH Business Enterprise Tax experience could inform a DC Business Activity Tax

Read more
Research
DC Resident Response to 2022 Income Tax Changes
March 2024

For 2022, we find no evidence that high-income residents left the District in response to the tax changes

Read more
Backgrounder
Business Activity Tax (BAT) options
January 2024

The 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 more
Backgrounder
Business Activity Tax (BAT) options
January 2024

The 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 more
Backgrounder
Business Franchise Taxes
February 2023

Business 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.

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Backgrounder
The Individual Income Tax
January 2023

The individual income tax (IIT, sometimes known as personal income tax) is the city's largest single revenue source. It is also the fastest-growing and most progressive major revenue source.

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Backgrounder
Changes in the District since the 2013 Tax Revision Commission
January 2023

Since 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.

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Expert Presentation
Tax Policy Changes Aimed at Middle-Income Households
July 2023

By Richard Auxier

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Expert Presentation
What Tax Data Can Tell Us About Population Changes in the District of Columbia
July 2023

By Dr. Kim Rueben

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Expert Presentation
Millionaire Migration and the Taxation of Top Incomes
July 2023

By Dr. Cristobal Young

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Expert Presentation
Strengthening Property Tax Relief in DC
June 2023

By Adam Langley

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Research
DC Resident Response to 2022 Income Tax Changes
March 2024

For 2022, we find no evidence that high-income residents left the District in response to the tax changes

Read more
Research
Potential Priority Research Projects
February 2023

Discussion Draft for TRC Reports and/or Presentations

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Research
List of Policy Options for Potential Consideration
February 2023

Draft of the TRC's running list of tax reform ideas

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Research
Properties Exempt from Paying Real Property Taxes in the District of Columbia
May 2013

Prepared for the 2013 DC Tax Revision Commission

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Other
TRC staff update and next steps
October 2024

TRC research and policy development process to date and staff recommendations

Read more
Other
Recap: New Hampshire Briefings
May 2024

How the NH Business Enterprise Tax experience could inform a DC Business Activity Tax

Read more
Other
First Draft: Chairman's Mark
January 2024

This is the first draft of TRC recommendations, or the "Chairman's Mark"

Read more
Other
February 2023 DC Tax Revenue Estimate
February 2023

Produced by the District's Chief Financial Officer

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§ 47–462. Tax Revision Commission — Established; submission of recommendations. | DC Law Library