Dec. 18, 2013
On this date, the D.C. Tax Revision Commission (“the Commission”) unanimously approved tax reform measures to increase fairness, broaden D.C.’s tax base, promote competitiveness, encourage business growth and simplify the tax code.
*Please Note: The February 2014 Recommendations Report of the D.C. Tax Revision, prepared for the Commission's Feb. 12 testimony before the D.C. Council, is available on the homepage.
Draft Chairman's Mark
Dec. 3, 2013
After 24 public meetings and over a year of deliberations, the D.C. Tax Revision Commission will submit its recommendations to Mayor Vincent Gray and the D.C. Council in December 2013.
To advance the Commission's efforts, Mayor Anthony A. Williams, Chairman of the Commission, prepared two sets of recommendations, which are based on the Commission's collective deliberations and the revenue estimates prepared by D.C.’s Office of Revenue Analysis. The first set of recommendations requires an investment of future revenues, which Mayor Williams believes would be worthwhile. The second set is close to revenue neutral, including the $18 million allocated for tax changes by the D.C. Council. Mayor Williams believes that either of these approaches would achieve the Commission’s stated goals of fairness, broadening the tax base, making D.C. more competitive, encouraging business growth and simplifying the tax code.
This set of recommendations is not final. This set of options was compiled to focus discussions as the full Commission continues to deliberate and craft a final package.
The Draft Chairman's Mark, and the accompanying letter to commissoiners, was distributed to commissioners before the Commission's Dec. 3 meeting.
Dec. 9, 2013
A second draft of recommendations was presented to the commissioners for the Commission's Dec. 9 public deliberations.
Dec. 18, 2013
A third draft of recommendations was presented to the commissioners for the Commission's Dec. 18 public deliberations.
The Commission also addressed tax administration at the Dec. 18 public meeting.
For the full list of tax policy options considered by the Commission during its deliberations, as well as policy memos explaining each option in detail, please see below.
Tax Policy Options for Consideration
Sept. 26, 2013
After receiving numerous presentations and research papers from tax policy experts, testimony and letters from the Mayor and members of the D.C. Council, soliciting the thoughts and ideas of the public and our commissioners, the staff of the Commission has assembled a list of policy options for the commissioners to consider. All materials submitted to the Commission have been posted on our website's Commission Resources page and are available to the public.
The Commission’s deliberations will take place during a set of meetings in September, October and November. These meetings will be open to the public. Please see our Commission Schedule page for a complete and detailed schedule.
The full policy option list is presented below and has been made available to the public to promote transparency. Please note:
The policy option list is not final. The policy options below are not the recommendations of the Commission. They are options for consideration by the Commission. The staff attempted to reflect the full range of policy options that have been presented to the Commission—whether by a policy expert, elected official, commissioner or member of the public—without endorsing any of them.
“Policy Option” descriptions are purposefully brief. This list was created to succinctly present the range of options available to the Commission. Many ideas are not flushed out in full so that the list can remain on three pages. Several options—such as lowering individual income tax burdens—contain numerous policy changes than cannot be represented on one line of text. For the Commission’s deliberations, the staff will assemble policy option memos (please see below) that will describe each option in more detail. These memos will also be made available to the public and posted on this page prior to the meetings.
“Goals” align each policy option with one or more of the five stated objectives of the Commission. In several cases, the goal is an indirect impact of the policy option.
“Revenue” indicates the direction of the revenue impact of a policy change taken in isolation, based on various assumptions. A more precise revenue estimate for each proposal will be provided by the Office of Revenue Analysis for the policy option memos and may be updated during deliberations. Any revenue estimate for a policy options does not reflect other changes that may make the change net revenue neutral.
“Origin” only describes the source of the policy option. It is not an endorsement of the proposal by the attributed person.
At this stage, he Commission is not soliciting additional policy options. The public is strongly encouraged, however, to submit any thoughts or reactions on the options presented here or discussed at the deliberations. Please use our Contact Us page to reach a member of the staff.
Staff Review of Commission Sentiment on Policy Options (Nov. 18 Update)
Nov. 18, 2013
On Sept. 26, 2013, the staff of the D.C. Tax Revision Commission posted a list of policy options to be considered during the Commission’s public deliberations. During four public meetings in September and October, as well as a public hearing in November, the Commission deliberated on the 60 options to reform D.C.’s tax system. The staff prepared a policy memo for each option, describing the change in detail, to help guide these discussions. All policy memos provided to commissioners are posted below.
The policy option list has been updated to reflect the staff’s assessment of the Commission’s sentiment. Each policy option discussed during deliberations has been classified by one of the following colors:
Green: There is a general consensus to pursue the policy option.
Red: There is a general consensus to not pursue the policy option.
Yellow: More deliberation is needed.
Tax Policy Option Memos
For the Commission’s deliberations, the D.C. Tax Revision staff will assemble policy option memos that describe each option in detail. These memos are available to the public and posted below prior to each meeting. Every memo corresponds with a policy option on the D.C. Tax Revision Commission Policy Option List.
Sales Tax: Sept. 30, 2013
Individual Income Tax: Oct. 7, 2013
Estate Tax: Oct. 7, 2013
Business Taxes: Oct. 21, 2013
Property Taxes: Oct. 30, 2013
Deed Recordation & Deed Transfer Taxes: Oct. 30, 2013
Catch All Meeting: Nov. 18, 2013
Discussion of Consensus Recommendations: Dec. 3, 2013