Backgrounders

January 2024

Business Activity Tax (BAT) options

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.

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February 2023

Business Franchise Taxes

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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January 2023

The Individual Income Tax

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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January 2023

Changes in the District since the 2013 Tax Revision Commission

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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January 2023

The Real Property Tax

The 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.

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January 2023

The Sales Tax

The sales tax is one of the city's three most important tax revenue sources, but its relative importance as a revenue source has declined somewhat. Among DC residents, it affects lowest-income households the most. A significant share of the tax is also paid by visitors to the District.

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 Expert Presentations

July 2023

Tax Policy Changes Aimed at Middle-Income Households

By Richard Auxier

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July 2023

What Tax Data Can Tell Us About Population Changes in the District of Columbia

By Dr. Kim Rueben

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July 2023

Millionaire Migration and the Taxation of Top Incomes

By Dr. Cristobal Young

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June 2023

Strengthening Property Tax Relief in DC

By Adam Langley

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June 2023

Tax Administration and Clean Hands

By OTR

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May 2023

District Fines and Fees

By Dr. Kim Rueben and Mike Hegeman

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 Research

March 2024

DC Resident Response to 2022 Income Tax Changes

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

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February 2023

Potential Priority Research Projects

Discussion Draft for TRC Reports and/or Presentations

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February 2023

List of Policy Options for Potential Consideration

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

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May 2013

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

Prepared for the 2013 DC Tax Revision Commission

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 Other

May 2024

Recap: New Hampshire Briefings

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

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February 2023

February 2023 DC Tax Revenue Estimate

Produced by the District's Chief Financial Officer

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April 2022

Latest DC Cash Collection Report

Each month, the OCFO publishes a report of cash collections by the District government.

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April 2022

National 2020 Tax Burden Study

Comparison of tax Rates and tax burdens between DC and the rest of the country

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March 2022

Latest Economic and Revenue Trend Report

Key DC econoic indicators from the OTR's office

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October 2021

DC Tax Facts (2021)

Understand the main DC tax structure

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