Final Report of the D.C. Tax Revision Commission

On Dec. 18, 2013, the D.C. Tax Revision Commission unanimously approved a set of recommendations designed to improve the District’s tax system and help its residents and businesses prosper.The Commission’s recommendations are a roadmap to a more fair, competitive, and efficient tax system. The Commission released its final report in May 2014.

 

 

Download the Commission's Final Report

 

 

TABLE OF CONTENTS

 

Executive Summary

 

Graphic: By The Numbers

 

Recommendations

 

This chapter explains the Commission’s recommendations, which are organized by type of tax: individual income tax, the estate tax, business taxes, sales tax, and property tax. The chapter also addresses the ideas that the Commission rejected.

 

Economic Overview

 

This chapter covers key economic trends and details historic tax revenue data.

 

Tax Overview

 

This chapter analyzes the District’s tax system in more detail, including comparisons with other jurisdictions. 

 

Conclusion

 

Appendices

 

The appendices include a revenue estimate for the Commission’s package of recommendations, a distribution table for the recommended income tax changes, draft legislation to implement the recommendations, and a list of all the policymakers, experts, residents, and staff who contributed to the report.

 

Four-Year Revenue Estimates

 

Income Tax Distribution Table

 

Tax Revision Commission Amendment Act of 2014*

 

Commission Process and Schedule

 

List of Expert Presentations and Papers**

 

List of Public Testimony**

 

List of Letters**

 

Authorizing Legislation

 

Commission and Staff

 

Memo: D.C. Tax Revision Commission Comments on D.C. Tax Administration***

 

 

*Redline version of all legislative changes (PDF)

 

**All expert presentations and papers, public testimony, and letters delivered to the D.C. Tax Revision Commission can be viewed and download on the "Resources" page of this website. 

 

***The Commission did not address tax administration in its final report. However, the Commission submitted a memo to the new Chief Financial Officer, Jeffrey DeWitt, with suggestions on areas to improve tax administration.