Fiscal Year 2027 Budget Support Act of 2026

MURIEL BOWSER
MAYOR
April 14, 2026
The Honorable Phil Mendelson, Chairman
Council of the District of Columbia
1350 Pennsylvania Avenue, NW
Washington, DC 20004
Dear Chairman Mendelson:
On behalf of the more than 700,000 residents of Washington, DC, I am pleased to submit to the Council of
the District of Columbia my Fiscal Year 2027 Proposed Budget and Financial Plan, Grow DC.1 This
budget reflects our resilience, our values, and our continued commitment to building a stronger, safer,
and more vibrant city.
It's worth repeating that Washington, DC is a world-class city, delivering first-class services and
projects to our residents. We have the number one park system in the nation; built 36,000 new homes in
less than five years; lead the nation in office-to-residential conversions; have the fastest improving urban
school district; and have driven down crime to its lowest levels in at least three decades. And last year,
we secured the city's largest private investment with the announcement that our Washington Commanders
would come back home to a new RFK Stadium.
With this budget we remain laser focused on growing our local economy. Before the COVID-19
pandemic, the city's economic growth was predictable. We had a fast-growing population and strong
downtown demand that led to steady revenue growth which allowed us to expand our programs and
services. However, this is not the economy we have today. While our population is still growing-that
growth is happening slowly-widespread teleworking continues to strain our commercial office
market, and federal job losses have impacted thousands of District households, all of which contribute to
slower revenue growth. The Grow DC budget faces these new economic realities head on so that we can
continue growing our economy and delivering world-class city services.
Investing in High-Quality Education
Our years of investing in public education have delivered results our city can be proud of--our highest
ever graduation rate, continued enrollment gains, and great schools in all eight wards. That's why the
1 Included in this submission are the Fiscal Year 2027 Local Budget Act of 2026, the Fiscal Year 2027 Federal Portion
Budget Request Act of 2026, and the Fiscal Year 2027 Budget Support Act of 2026. In addition, I am submitting the
following accompanying measures: the Fiscal Year 2026 Revised Local Budget Emergency Act of 2026, the Fiscal
Year 2025 Revised Local Budget Temporary Act of 2026, and the Fiscal Year 2026 Revised Local Budget Emergency
Declaration Resolution of 2026.
GrowDC budgetincreasestheUniformPerStudentFundingFormulaby2.55percent,bringingthefoundationlevelto$15,455perstudent,andsupportsnearly100,000publicandpubliccharterstudents.We areexpandingtheAdvancedTechnicalCenters,whichgiveourhighschoolstudentshands-on
careerandtechnicaleducation,andweareexpandinghigh-impacttutoringtohelpmorestudents
recoverandgrowacademically.
The Grow DC budgetprovidescontinuedsupporttotheDC FuturesProgram?toensureresidents
pursuingdegreesattheUniversityoftheDistrictofColumbia(UDC)canfinishtheirprograms.Our
six-yearcapitalplanincludesmorethan$2billiontomodernizepublicschoolfacilities,upgradetechnology,andsupportimprovementsatUDC,includingfundsnecessarytounlockitsfirst-ever
studenthousingthroughapublic-privatepartnership.

ContinuingHistorieProgressinPublicSafety
We havemadesignificantprogressindrivingdowncrimesinceitspikedin2023,resultingintheJowestamountofviolentcrimeinatleast30years.TheGrowDCbudgetbuildsonthismomentumbyensuringMPD hastheresourcestohire,recruit,andretainofficers,whilealsosupportingfullfunding
fortheFireandEmergencyMedicalServicesDepartment,OfficeofUnifiedCommunications,DepartmentofCorrections,Departmentof ForensicSciences,andothercoreagenciesinourpublic
safetyecosystem.

We areinvestingmorethan$500millioninoursix-yearcapitalplantomodernizepublicsafetyfacilities,purchasenewfiretrucksandambulances,replaceagingandoutdatedequipment,increase
housingcapacityatourjuvenilejusticefacilities,andupgradecriticalcommunicationsandpublicsafetytechnologysoourfirstrespondershavethetoolstheyneedtohelpkeepussafe.

GrowingOurLocalEconomyandMakingItEasiertoDoBusiness

TokeepDC competitiveandensurethecity’sstrongeconomicfuture,theGrowDC budgetreducesthecostofdoingbusinessbyloweringbusiness-relatedfees,supportsmajorredevelopmentprojects
throughtargetedincentives,andcontinuestoinvestingrantprogramstohelpoursmallbusinessesthrive.
We continuetodiversifyoureconomythroughtheVitalityFund’,theTech EcosystemFund‘,andnew
housingtaxabatementstoencourageproductionofmoderate-income,“missingmiddle”housing.WearealsoinvestingsignificantlyintherevitalizationofDowntownandunlockingunderutilizedspaces
citywide—fromHillEasttoPoplarPointtotheRFKcampus.

ExpandingHealthCareAccessandSupportingResidentsinNeed
NearlyfourintenDCresidentsdependonourMedicaid,BasicHealthPlan,orAllianceprograms.TheGrowDC budgetmaintainscomprehensivecoveragewhilealsorespondingtorisinghealthcarecosts.We areaddingnewdentalandvisionbenefitsforBasicHealthPlanandAllianceenrollees,funding
newchipcardsforourSNAPparticipantstohelppreventbenefittheft,andexpandingbridgehousingandhomelessnesspreventionprograms.We arefundingthereplacementofkey shelterfacilitiesandcapitalimprovementsthatsupportresidentsexperiencinghomelessness.Andtosupportourseniors,
2hraps:/www.ude.edu/de-futures/>hitps://dmped.de.gov/page/vitalityfund“https://dmped.de.gov/page/TEF
thisbudgetprotectsprogramsandservicesattheDepartmentofAgingandCommunityLivingand
continuesourinvestmentinanewSeniorWellnessCenterinWard2.
ProtectingCore PublicServices
Residentsneedcleanneighborhoods,reliabletransportation,accessiblerecreation,andresponsiveservices.TheGrowDC budgetmaintainsstrongfundingfortheDepartmentofParksandRecreation
(DPR),DC PublicLibraries(DCPL),DepartmentofPublicWorks,DistrictDepartmentofTransportation,DepartmentofEnergyandtheEnvironment,andDepartmentofMotorVehiclesto
ensurereliablecorepublicservicesforourresidentsandbusinesses.
WecontinuetosupportcommunityprogramsofferedatDCPLandDPR,includingthenewlyopenedFortDupontIceArena,andwearemaintainingtheCleanCorridorsprogramtokeepcommercialareassafeandwelcoming.Tomaintainourinnovativeedge,theGrowDCbudgetfundsthedevelopmentofdigitaldrivers’licenseswhichwillletresidentshavesecure,electronicversionsoftheirdrivers’licensesstoredintheirdigitalwallets.
Majorcapitalinvestmentsacrossthecitywillmodernizerecreationcenters,allpubliclibraries,andfundplanninganddesignworkonthe125-acreKenilworthParkNorth,whichcouldleadtothecreation
ofastate-of-the-artdestinationparkinWard7.Ourcapitalplanalsoincludesnearly$900milliontoimprovemajorbridgesandcontinueourworktomaintainourroads,sidewalks,andalleys.We alsocontinueourtransportationfundingcommitmentstoWMATA,CapitalBikeshare,andexpandedtrails,
andpedestriannetworks.

LookingForward
We havefacedsignificantchallengesoverthepastfewyears.ButWashington,DC,remainsstrong
becauseofourresidentsandbusinessesandbecausewehavebeenstrongstewardsoftaxpayerdollars
overthepastthreedecades.
Today,focusingongrowthismoreimportantthaniteverwasinWashington,DC.Forallthethingsweloveaboutourcity—ourgreatschools,parks,transportation,arts,culture,andrestaurants—theyallrequireustohaverobustrevenuestomakerobustinvestments.Forthat,weneedapro-growthbudgetwhichwearenowdeliveringwithGrowDC.
‘Thankyouforyourcontinuedtrustandengagement.
Sipe
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at the request of the Mayor
AN ACT
IN THE COUNCIL OF THE DISTRICT OF COLUMBIA
To enact and amend provisions of law necessary to support the Fiscal Year 2027 budget and for
other purposes.
TABLE OF CONTENTS
TITLE I. GOVERNMENT DIRECTION AND SUPPORT ..................................................... 6
SUBTITLE A. TELEWORK POLICIES ............................................................................. 6
SUBTITLE B. LIMITATION ON LIABILITY AGAINST THE DISTRICT ................. 8
SUBTITLE C. DISTRICT EMPLOYEE PAID PARENTAL, FAMILY, AND
MEDICAL LEA VE ................................................................................................................ 8
SUBTITLED. LOBBYIST LATE FILING PENALTY ................................................... 11
SUBTITLE E. MAYORAL TRANSITION ....................................................................... 12
SUBTITLE F. FAIR ELECTIONS PROGRAM ............................................................... 14
TITLE II. ECONOMIC DEVELOPMENT AND REGULATION ....................................... 15
SUBTITLE A. DOWNTOWN BUILDING CONVERSIONS ......................................... 15
SUBTITLE B. RENT PAYMENT REPORTING PROGRAM ....................................... 18
SUBTITLE C. WORKFORCE HOUSING OPPORTUNITY TAX ABATEMENT ..... 19
SUBTITLED. DEVELOPMENT OF FORMER FEDERAL PROPERTIES ............... 24
SUBTITLE E. WMATA JOINT DEVELOPMENT PROPERTIES .............................. 30
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SUBTITLE F. FEDERAL PROPERTIES TAX FUND .................................................... 35 32
SUBTITLE G. SUPERMARKET TAX INCENTIVE ...................................................... 38 33
SUBTITLE H. FOOD POLICY FUNCTIONS .................................................................. 43 34
SUBTITLE I. VACANT BUILDING REGISTRATION FEE ......................................... 43 35
SUBTITLE J. BUILDING CODE INFRACTION FINES ............................................... 45 36
SUBTITLE K. NUISANCE ABATEMENT AND VACANT BUILDING 37
REGISTRATION RULES ................................................................................................... 46 38
SUBTITLE L. NET-ZERO ENERGY CODE ................................................................... 47 39
SUBTITLE M. ART ALL NIGHT SPONSORSHIPS ...................................................... 47 40
SUBTITLE N. GREATER WASHINGTON HISPANIC CHAMBER OF COMMERCE 41
GRANTS ................................................................................................................................ 49 42
SUBTITLE O. VITALITY FUND ...................................................................................... 49 43
SUBTITLE P. INDUSTRIAL REVENUE BOND FORWARD COMMITMENT 44
PROGRAM ........................................................................................................................... 50 45
SUBTITLE Q. DMPED GRANTMAKING AUTHORITY ............................................. 51 46
SUBTITLE R. ECONOMIC DEVELOPMENT ACQUISITION AUTHORITY ......... 51 47
SUBTITLE S. CERTIFICATE OF OCCUPANCY FEE ................................................. 52 48
SUBTITLE T. CORPORATE FILING FEES .................................................................. 53 49
SUBTITLE U. GOLDEN TRIANGLE BUSINESS IMPROVEMENT DISTRICT ...... 60 50
SUBTITLE V. HOME PURCHASE ASSISTANCE PROGRAM ................................... 61 51
SUBTITLE W. CHILDREN’S NATIONAL HOSPITAL ................................................ 61 52
SUBTITLE X. NONPROFIT AFFORDABLE HOUSING DEVELOPMENT TAX 53
RELIEF CLARIFICATION ................................................................................................ 62 54

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SUBTITLE Y. RELEASES OF DEEDS OF TRUST ........................................................ 62 55
SUBTITLE Z. HOUSING PRODUCTION TRUST FUND REPORTING .................... 63 56
TITLE III. PUBLIC SAFETY AND JUSTICE ....................................................................... 67 57
SUBTITLE A. PUBLIC SERVICES HOTEL OCCUPANCY FEE ................................ 67 58
SUBTITLE B. METROPOLITAN POLICE DEPARTMENT CADET PROGRAM ... 69 59
SUBTITLE C. CRIMINAL BACKGROUND CHECKS ................................................. 69 60
SUBTITLE D. METROPOLITAN POLICE DEPARTMENT SENIOR POLICE 61
OFFICER ELIGIBILITY .................................................................................................... 72 62
SUBTITLE E. METROPOLITAN POLICE DEPARTMENT TRAINING ACADEMY 63
COLLEGE CREDIT ............................................................................................................ 73 64
SUBTITLE F. HOMELAND SECURITY COMMISSION DISSOLUTION ................ 73 65
SUBTITLE G. SAFE PASSAGE PROGRAM ................................................................... 76 66
TITLE IV. PUBLIC EDUCATION SYSTEM ........................................................................ 76 67
SUBTITLE A. UNIFORM PER STUDENT FUNDING FORMULA ............................. 76 68
SUBTITLE B. ADVANCED TECHNICAL CENTERS FUND ....................................... 85 69
SUBTITLE C. DISTRICT OF COLUMBIA PUBLIC SCHOOLS FOOD SERVICES 70
FUND ..................................................................................................................................... 86 71
SUBTITLE D. ALTERNATIVE SCHOOL BREAKFAST SERVING MODEL .......... 86 72
SUBTITLE E. EDUCATION THROUGH EMPLOYMENT PROGRAM .................... 87 73
SUBTITLE F. UNIVERSAL PAID LEAVE ...................................................................... 89 74
SUBTITLE G. CHARTER SCHOOL FACILITY ALLOWANCE ................................ 91 75
SUBTITLE H. EARLY CHILDHOOD EDUCATOR PAY EQUITY FUND ................ 91 76
SUBTITLE I. ATTENDANCE-RELATED DATA SHARING ....................................... 94 77

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TITLE V. HUMAN SUPPORT SERVICES ............................................................................ 94 78
SUBTITLE A. RAPID RE-HOUSING ............................................................................... 94 79
SUBTITLE B. AIDS DRUG ASSISTANCE FUND ......................................................... 95 80
SUBTITLE C. COMMERCIAL PET FACILITIES AND PET FOOD 81
REGISTRATION ................................................................................................................. 96 82
SUBTITLE D. SCHOOL HEALTH SERVICES ........................................................... 100 83
SUBTITLE E. TOBACCO PERMIT ............................................................................... 101 84
SUBTITLE F. TRUANCY REDUCTION PROGRAMS ............................................... 102 85
SUBTITLE G. TANF BENEFITS ..................................................................................... 104 86
SUBTITLE H. EMERGENCY RENTAL ASSISTANCE PROGRAM ........................ 104 87
TITLE VI. OPERATIONS AND INFRASTRUCTURE ..................................................... 105 88
SUBTITLE A. ALTERNATIVE FUEL VEHICLE AND VENDING GENERATOR 89
CONVERSION CREDITS ................................................................................................. 105 90
SUBTITLE B. ELECTRIC VEHICLE CHARGING INFRASTRUCTURE TAX 91
CREDITS ............................................................................................................................. 109 92
SUBTITLE C. ELECTRIC VEHICLE PUBLICLY ACCESSIBLE CHARGING 93
STATIONS PERSONAL PROPERTY TAX EXEMPTION ......................................... 112 94
SUBTITLE D. DISTRICT ENERGY FUND ................................................................... 112 95
SUBTITLE E. RETAIL ENERGY MARKET CONSUMER PROTECTION ............ 112 96
SUBTITLE F. FLEET ELECTRIFICATION ................................................................. 124 97
SUBTITLE G. STORMWATER FUND .......................................................................... 125 98
SUBTITLE H. FISHING LICENSE FUND ..................................................................... 126 99
SUBTITLE I. HAZARDOUS WASTE AND TOXIC CHEMICAL SOURCE 100

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REDUCTION FUND .......................................................................................................... 127 101
SUBTITLE J. PESTICIDE REGISTRATION FUND .................................................... 127 102
SUBTITLE K. SUSTAINABLE MATERIALS AND BUILDINGS FUND .................. 127 103
SUBTITLE L. UNDERGROUND STORAGE TANK REGULATION FUND ........... 131 104
SUBTITLE M. USER FEES FOR EVENTS ON LANDS MANAGED BY THE 105
DEPARTMENT OF ENERGY AND ENVIRONMENT ................................................ 131 106
SUBTITLE N. UTILITY ASSISTANCE AND LEAD POISONING PREVENTION 107
FUNDS ................................................................................................................................. 132 108
SUBTITLE O. PUBLIC INCONVENIENCE FEE ......................................................... 133 109
SUBTITLE P. BUILDING ENERGY PERFORMANCE STANDARDS ..................... 136 110
SUBTITLE Q. SPORT UTILITY VEHICLES ............................................................... 136 111
SUBTITLE R. ELECTRIC VEHICLE PURCHASES ................................................... 137 112
TITLE VII. FINANCE AND REVENUE .............................................................................. 138 113
SUBTITLE A. SALES TAX INCREASE DELAY .......................................................... 138 114
SUBTITLE B. HOTEL AND RENTAL CAR TAX ........................................................ 138 115
SUBTITLE C. BENEFIT FUND CONTRIBUTIONS .................................................... 140 116
SUBTITLE D. MEDICAL CANNABIS TAX .................................................................. 142 117
SUBTITLE E. NORTHEAST HEIGHTS TIF ................................................................. 142 118
SUBTITLE F. BRYANT STREET PHASE 2 TIF .......................................................... 154 119
SUBTITLE G. REEVES TIF ............................................................................................. 168 120
SUBTITLE H. NATIONAL COUNCIL OF NEGRO WOMEN, INC. REAL 121
PROPERTY TAX EXEMPTION ..................................................................................... 180 122
SUBTITLE I. TAX CONFORMITY ............................................................................... 181 123

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SUBTITLE J. PAY-AS-YOU GO CAPITAL REQUIREMENT .................................. 196 124
SUBTITLE K. PASS-THROUGH ENTITY TAXATION ............................................ 196 125
SUBTITLE L. UNITED MEDICAL CENTER CLOSEOUT FUND ............................ 197 126
SUBTITLE M. SPECIAL FUND TRANSFERS ............................................................ 198 127
TITLE VIII. APPLICABILITY; FISCAL IMPACT; EFFECTIVE DATE ...................... 200 128
BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this 129
act may be cited as the “Fiscal Year 2027 Budget Support Act of 2026”. 130
TITLE I. GOVERNMENT DIRECTION AND SUPPORT 131
SUBTITLE A. TELEWORK POLICIES 132
Sec. 1001. Short title. 133
This subtitle may be cited as the “Telework Policy Amendment Act of 2026”. 134
Sec. 1002. The District of Columbia Government Comprehensive Merit Personnel Act of 135
1978, effective March 3, 1979 (D.C. Law 2-139; D.C. Official Code § 1-601.01 et seq.), is 136
amended by adding a new section 201a to read as follows: 137
“Sec. 201a. Telework. 138
“(a) The Mayor may establish a telework policy that applies to all agencies. 139
“(b) No personnel authority or agency shall establish its own telework policy, unless 140
authorized by the Mayor, and no personnel authority or agency shall implement a telework 141
policy other than the policy established by the Mayor pursuant to subsection (a) of this section, 142
unless authorized by the Mayor. 143
“(c) At the request of the Mayor, each agency shall submit a report to the Mayor that 144
includes information on the use of telework by the agency’s employees. 145

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“(d) The Mayor may audit agencies’ implementation of the telework policy established 146
pursuant to subsection (a) or (b) of this section and employees’ utilization of telework to ensure 147
compliance with the telework policy and this section. 148
“(e) No personnel authority or agency may enter into a collective bargaining agreement 149
that includes or requires a telework policy. 150
“(f) For the purposes of this section, the term: 151
“(1) “Agency” shall have the meaning set forth in section 301(1) and shall include 152
agencies not otherwise subject to this act, except for the Council and agencies of the legislative 153
branch of the District government. 154
“(2) “Routine telework” means a telework arrangement in which an employee is 155
authorized to telework on an ongoing basis. 156
“(3) “Situational telework” means a temporary telework arrangement in which the 157
employee is authorized to telework due to specific, temporary personal circumstances which 158
prevent the employee from working from a District government office or worksite or for another 159
specific, temporary circumstance approved by the personnel authority. 160
“(4)(A) “Telework” means an arrangement in which an employee performs 161
employment duties at their home or other location that is not a District government office or 162
worksite during hours that constitute their official tour of duty. 163
“(B) The term “telework” includes both routine telework and situational 164
telework.”. 165
“(g) The Mayor, pursuant to Title I of the District of Columbia Administrative Procedure 166
Act, approved October 21, 1968 (82 Stat. 1204; D.C. Official Code § 2-501 et seq.), may issue 167
rules to implement the provisions of this section.”. 168

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SUBTITLE B. LIMITATION ON LIABILITY AGAINST THE DISTRICT 169
Sec. 1011. Short title. 170
This subtitle may be cited as the “Limitation on Liability Against the District of 171
Columbia Act of 2026”. 172
Sec. 1012. Limitation on liability for unliquidated damage claims against the District. 173
(a) The liability of the District of Columbia, including its instrumentalities, for 174
unliquidated damages to persons or property arising out of the same incident or occurrence shall 175
not exceed $500,000 regardless of the number of claimants or beneficiaries who share in the 176
award; except, that the liability of the District of Columbia for unliquidated damages to persons 177
or property arising from intentional wrongful acts or omissions shall not exceed $1 million for all 178
claims arising out of the same incident or occurrence, regardless of the number of claimants or 179
beneficiaries who share in the award. 180
(b) No portion of an award against the District for unliquidated damages to a person may 181
include noneconomic damages unless a claimant first establishes that the claimant incurred 182
reasonable and necessary medical expenses of more than $10,000 due to the act or omission of 183
the District of Columbia for which the claim is made, except in the case of an injury resulting in 184
permanent disfigurement or death or resulting from an intentional wrongful act. 185
(c) This section shall apply to all claims or causes of action against the District of 186
Columbia, including its instrumentalities, filed in any court or other tribunal of competent 187
jurisdiction on or after October 1, 2026. 188
SUBTITLE C. DISTRICT EMPLOYEE PAID PARENTAL, FAMILY, AND 189
MEDICAL LEAVE 190
Sec. 1021. Short title. 191

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This subtitle may be cited as the “District Employee Paid Parental, Family, and Medical 192
Leave Amendment Act of 2026”. 193
Sec. 1022. The District of Columbia Government Comprehensive Merit Personnel Act of 194
1978, effective March 3, 1979 (D.C. Law 2-139; D.C. Official Code § 1-601.01 et seq.), is 195
amended as follows: 196
(a) Section 1204 (D.C. Official Code § 1-612.04) is amended as follows: 197
(1) Paragraph (4) is amended to read as follows: 198
“(4)(A) “Eligible employee” means a District government employee, including an 199
employee of an independent agency; provided, that for the purposes of using paid family leave or 200
paid medical leave, the term “eligible employee” means a District government employee, 201
including an employee of an independent agency, has worked for the District government for at 202
least 180 days, without a break in service, as of the date on which the paid family leave or paid 203
medical leave will be used. 204
“(B) The term “eligible employee” does not include: 205
“(i) A temporary employee appointed for less than 90 days; or 206
“(ii) An employee with intermittent employment.”. 207
(2) Paragraph (5) is amended as follows: 208
(A) Subparagraph (B) is amended by striking the semicolon at the end and 209
inserting the phrase “; or” in its place. 210
(B) Subparagraph (C) is amended to read as follows: 211
“(C) A spouse or domestic partner.”. 212
(C) Subparagraphs (D) and (E) are repealed. 213
(b) Section 1204a (D.C. Official Code § 1-612.04a) is amended as follows: 214

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(1) Subsection (a)(1)(B) is amended by striking the phrase “8 workweeks” and 215
inserting the phrase “2 workweeks” in its place. 216
(2) A new subsection (c-1) is added to read as follows: 217
“(c-1)(1) To the extent practicable, an eligible employee shall, before using paid leave, 218
provide written notice to their personnel authority or agency of the need for the use of paid leave 219
and of the expected date or dates on which the employee intends to use paid leave. 220
“(2) If the employee plans to use paid leave on an intermittent basis, the written 221
notice shall, to the extent practicable, include a schedule of the expected hours during which the 222
employee intends to use paid leave. 223
“(3) The written notice shall include a reason for the use of paid leave, within the 224
parameters of the Health Insurance Portability and Accountability Act of 1996, approved August 225
21, 1996 (Pub. L. No. 104-191; 110 Stat. 1936). 226
“(4) If the use of paid leave is foreseeable, the written notice shall be provided at 227
least 10 days, or as early as possible, in advance of the use of the paid leave. 228
“(5) If the use of paid leave is unforeseeable, a notification, either oral or written, 229
shall be provided before the start of the work shift for which the paid leave is being used. 230
“(6) In the case of an emergency resulting in the use of paid leave without the 231
opportunity to provide prior notification, the eligible employee, or another individual on behalf 232
of the eligible employee, shall notify the Mayor, either orally or in writing, within 48 hours after 233
the emergency occurs. 234
“(7) If the agency determines that the use of paid leave is likely to interfere with 235
the operations of the agency, the agency and eligible employee shall engage in good-faith 236
negotiations on alternate dates or hours for the use of the paid leave. The agency may deny the 237

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use of paid leave under this section if an employee does not agree to a reasonable request to 238
revise the dates or hours for the use of the paid leave.”. 239
(3) Subsection (d)(2) is amended to read as follows: 240
“(2) If a probationary employee voluntarily separates in violation of the 1-year 241
continuation of service agreement, the individual shall be indebted to the District government for 242
the salary paid during the leave period. Indebtedness incurred pursuant to this paragraph may be 243
treated in whole or in part as an erroneous payment pursuant to Title XXIX.”. 244
(4) A new subsection (d-1) is added to read as follows: 245
“(d-1)(1) An employee, other than an employee serving in a probationary capacity, using 246
paid parental, family, or medical leave shall be required to enter into a continuation of service 247
agreement. The continuation of service agreement shall require the employee to continue to 248
serve as a District employee for 12 weeks after the use of the paid parental, family, or medical 249
leave. 250
“(2) If the employee voluntarily separates in violation of the continuation of 251
service agreement, the individual shall be indebted to the District government for the salary paid 252
during the leave period. Indebtedness incurred pursuant to this paragraph may be treated in 253
whole or in part as an erroneous payment pursuant to Title XXIX.”. 254
SUBTITLE D. LOBBYIST LATE FILING PENALTY 255
Sec. 1031. Short title. 256
This subtitle may be cited as the “Lobbyist Late Filing Penalty Amendment Act of 2026”. 257
Sec. 1032. Section 232(c) of the Board of Ethics and Government Accountability 258
Establishment and Comprehensive Ethics Reform Amendment Act of 2011, effective April 27, 259
2012 (D.C. Law 19-124; D.C. Official Code § 1-1162.32(c)), is amended by striking the phrase 260

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“up to 60 days (excluding Saturdays, Sundays, and holidays)” and inserting the phrase “up to 60 261
days” in its place. 262
SUBTITLE E. MAYORAL TRANSITION 263
Sec. 1041. Short title. 264
This subtitle may be cited as the “Mayoral Transition Act of 2026”. 265
Sec. 1042. Definitions. 266
For the purposes of this subtitle, the term “Mayor-elect” means: 267
(a) The person who is certified as the successful candidate for the office of Mayor by the 268
Board of Elections following the 2026 general election held to determine the Mayor; and 269
(b) For the period of time between the general election and such certification, the person 270
announced and published by the Board of Elections as the unofficial winner of the general 271
election for Mayor, if such person was announced as the unofficial winner with a margin of 272
victory of at least 2% of the votes cast. 273
Sec. 1043. Purpose. 274
This subtitle authorizes the Mayor to take appropriate action to assure continuity in the 275
execution of the laws and in the conduct of the executive affairs of the District government. The 276
purpose of this subtitle is to provide for the orderly transfer of the executive duties and 277
responsibilities of the executive branch of the District government with the expiration of the term 278
of office of a Mayor and the assumption of those duties and responsibilities by a new Mayor. 279
Sec. 1044. Transition activities. 280
The Mayor, in the discharge of the Mayor’s duties pursuant to section 422 of the District 281
of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 790; D.C. Official Code § 282
1- 204.22), may: 283

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(a) Make available to the Mayor-elect office space, furniture, furnishings, office 284
machines, and supplies, at whatever place or places within the District the Mayor shall designate, 285
at no cost to the Mayor-elect and his or her transition staff; and 286
(b) Make payments to the Mayor-elect to reimburse the Mayor-elect for payments made, 287
or to pay for costs incurred by the Mayor-elect, for the following: 288
(1) Compensation for the transition staff of the Mayor-elect at a rate that does not 289
exceed the rate prescribed pursuant to the District of Columbia Government Comprehensive 290
Merit Personnel Act of 1978, effective March 3,1979 (D.C. Law 2-139; D.C. Official Code § 1-291
601.01 et seq.); provided, that a person who holds a position in, or is considered to be an 292
employee of, the District government shall not receive compensation as a member of the Mayor-293
elect’s transition staff under this subtitle; 294
(2) Reasonable expenses for the procurement by the Mayor-elect of services of 295
any expert or consultant, or organization thereof; 296
(3) Reasonable expenses incurred by the Mayor-elect for printing, binding, and 297
duplicating; 298
(4) Reasonable postage or mailing expenses incurred by the Mayor-elect 299
consistent with the Official Correspondence Regulations, effective April 7, 1977 (D.C. Law 1-300
118; D.C. Official Code § 2-701 et seq.); and 301
(5) Reasonable expenses for communications equipment and services. 302
Sec. 1045. Limitation on amount. 303
The aggregate amount of payments made under section 1043 of this subtitle shall not 304
exceed $300,000. 305
Sec. 1046. Reporting. 306

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(a) The Mayor-elect shall file a report, to be prepared with appropriate supporting 307
documentation, accounting for the expenditure of funds pursuant to this subtitle. 308
(b) The report prepared pursuant to subsection (a) of this section shall be submitted to the 309
Council by March 31, 2027. 310
SUBTITLE F. FAIR ELECTIONS PROGRAM 311
Sec. 1051. Short title. 312
This subtitle may be cited as the “Fair Elections Program Amendment Act of 2026”. 313
Sec. 1052. Section 332h(b)(2) of the Board of Ethics and Government Accountability 314
Establishment and Comprehensive Ethics Reform Amendment Act of 2011, effective May 5, 315
2018 (D.C. Law 22-94; D.C. Official Code § 1-1163.32h(b)(2)), is amended to read as follows: 316
“(2)(A) If a participating candidate’s certification is revoked pursuant to section 317
332c(c)(2), (3), (4) or, due to fraudulent activities, (5), the participating candidate shall be 318
personally liable for any expended base amount or matching payments. 319
“(B) Upon the application of a participating candidate, the Campaign 320
Finance Board may reduce in whole or part the participating candidate’s personal liability under 321
subparagraph (A) of this paragraph if the participating candidate terminates his or her candidacy 322
as described in section 332c(c)(4) for good cause not within the candidate’s control, such as 323
health reasons, or if the imposition of personal liability under subparagraph (A) of this paragraph 324
would result in financial hardship for the participating candidate; provided, that a candidate’s 325
termination of his or her candidacy due to the candidate’s low standing in polls, limited success 326
in raising funds for his or her candidacy, low expectation of electoral success, or similar electoral 327
reasons, or termination of his or her candidacy for political reasons, shall not be considered good 328
cause.”. 329

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TITLE II. ECONOMIC DEVELOPMENT AND REGULATION 330
SUBTITLE A. DOWNTOWN BUILDING CONVERSIONS 331
Sec. 2001. Short title. 332
This subtitle may be cited as the “Downtown Building Conversion Support Amendment 333
Act of 2026”. 334
Sec. 2002. Chapter 8 of Title 47 of the District of Columbia Official Code is amended as 335
follows: 336
(a) The table of contents is amended by adding a new section designation to read as 337
follows: 338
“§ 47-870.03. Central Washington activation projects— temporary tax abatement – First 339
Source exemptions.” 340
(b) Section 47-860.02(a) is amended as follows: 341
(1) Paragraph (3) is amended to read as follows: 342
“(3) The affordable housing units are designed and administered in accordance 343
with the requirements of the Inclusionary Zoning Program; provided, that if the project is located 344
on real property that is not otherwise subject to the Inclusionary Zoning Program, then for the 345
purposes of both the affordable and market rate housing units provided pursuant to this 346
paragraph, the term “bedroom” as used in the Inclusionary Zoning Program shall include a 347
habitable room that (i) has a closet, (ii) is designated as a “bedroom” or “sleeping room” on 348
construction plans approved for a building permit, and (iii) receives natural light and ventilation 349
in accordance with the relevant construction code, regardless of whether the room has immediate 350
access to an exterior window.”. 351

16
(2) Paragraph (5) is amended by striking the phrase “construction and operations” 352
and inserting the word “construction” in its place. 353
(c) Section 47-870(3)(A) is amended to read as follows: 354
“(A) “Repositioning” means the construction or substantial improvement 355
of a property with a minimum of 50,000 square feet that results in the conversion of the property 356
from a primarily non-residential use to a new non-residential use or that results in an upgrade of 357
a primarily office use with office space below Class A to a primarily office use with office space 358
of class A or higher.”. 359
(d) Section 47-870.01 is amended as follows: 360
(1) Subsection (a)(2)(F) is amended by striking the phrase “within such a period 361
of time as the Mayor may set forth in the eligibility and reservation letter” and inserting the 362
phrase “for failure to comply with any condition set forth in the eligibility and reservation letter” 363
in its place. 364
(2) A new subsection (c-1) is added to read as follows: 365
“(c-1)(1) A property shall cease to receive a tax abatement under this section if during the 366
period of the tax abatement the Mayor determines that the property is no longer eligible for the 367
abatement. If the Mayor makes such a determination, the Mayor shall transmit to the property 368
owner and the Office of Tax and Revenue a letter of termination, setting forth the reason for the 369
termination and the date on which the termination took, or shall take, effect. 370
“(2) A property shall no longer be eligible to receive a tax abatement under this 371
section if it is not in compliance with any condition set forth in the certification letter issued by 372
the Mayor pursuant to paragraph (a)(2)(E) of this section or for any reason set forth by the 373
Mayor by rule. 374

17
“(3) If the Mayor determines that a property is no longer eligible for the 375
abatement, the Mayor may, in his or her sole discretion, provide the property owner a period to 376
cure the property’s ineligibility and, if during the period to cure, the owner cures the property’s 377
ineligibility, the Mayor may restore the tax abatement; provided, that the tax abatement shall not 378
be provided for the period during which the property was ineligible, and the period of cure shall 379
not toll the 15-year period set forth in subsection (c) of this section. 380
“(4) If the Mayor restores a tax abatement under paragraph (3) of this subsection, 381
the Mayor shall transmit a letter of restoration to the property owner and the Office of Tax and 382
Revenue, setting forth the date on which the restoration took, or shall take, effect.”. 383
(e) A new section 47-870.03 is added to read as follows: 384
“§ 47–870.03. Central Washington activation projects— temporary tax abatement – First 385
Source exemption. 386
“(a) A property for which the Mayor has approved a tax abatement under § 47-870.01 387
shall not, based on the approval and receipt of the tax abatement, be required to enter into a First 388
Source Agreement as to the construction and development phases of the project. 389
“(b) For the purposes of this section, the term “First Source Agreement” means an 390
agreement with the Department of Employment Services entered into pursuant to § 2-219.03 and 391
Mayor’s Order 83-265, dated November 9, 1983, governing certain obligations regarding job 392
creation and employment.”. 393
Sec. 2003. Section 101.1(a-1)(2) of Title 12-M of the District of Columbia Municipal 394
Regulations (12-M DCMR § 101.1(a-1)(2)) is amended to read as follows: 395
“(2) The Building Conversion Permit Fee set forth in subparagraph (1) of this 396
paragraph shall be utilized to calculate the permit fee for: 397

18
“(A) A construction project involving a change of use and occupancy for a 398
building from any non-residential category to Residential Group R-2, as defined by the 399
Construction Codes, and 400
“(B) A construction project that the Mayor has selected for a tax 401
abatement under D.C. Official Code § 47-870.01.”. 402
SUBTITLE B. RENT PAYMENT REPORTING PROGRAM 403
Sec. 2011. Short title 404
This subtitle may be cited as the “Rent Payment Reporting Amendment Act of 2026”. 405
Sec. 2012. The Rental Housing Act of 1985, effective July 17, 1985 (D.C. Law 6-10; 406
D.C. Official Code § 42-3501.01 et seq.), is amended as follows: 407
(a) The table of contents is amended by adding a new title and section designation to read 408
as follows: 409
“TITLE V- A-i. RENT PAYMENT REPORTING PROGRAM 410
“Sec. 530a. Rental payment reporting program. 411
(b) A new Title V-A is added to read as follows: 412
“TITLE V-A-i 413
“RENT PAYMENT REPORTING PROGRAM 414
“Sec. 530a. Rent payment reporting program. 415
“(a) The Mayor may establish and administer a rent payment reporting program under 416
which rental housing providers report a tenant’s rent payments, at the request of the tenant, to 417
one or more consumer credit bureaus. 418

19
“(b) The Mayor may require a rental housing provider that receives a grant, loan, tax 419
abatement, or other financial support (collectively, “financial assistance”) from the District to, as 420
a condition of the financial assistance: 421
“(1) Participate in the District’s rent payment reporting program; 422
“(2) Participate in a third-party rent payment reporting program approved by the 423
Mayor; or 424
“(3) Provide information on their tenants’ rent payment to consumer credit 425
bureaus. 426
“(c)(1) The Mayor may issue grants to rental housing providers who participate in the 427
District’s rent payment reporting program to pay the costs of set-up fees for reporting rent 428
payments to credit bureaus, annual fees for reporting rent payments to credit bureaus, technical 429
assistance for credit bureaus, and fees for pulling credit reports. 430
“(2) The requirements of the Grant Administration Act of 2013, effective 431
December 24, 2013 (D.C. Law 20-61; D.C. Official Code § 1-328.11 et seq.), shall not apply to 432
grants issued under this subsection. 433
“(d) The Mayor, pursuant to Title I of the District of Columbia Administrative Procedure 434
Act, approved October 21, 1968 (82 Stat. 1204; D.C. Official Code § 2-501 et seq.), may issue 435
rules to implement this section.”. 436
SUBTITLE C. WORKFORCE HOUSING OPPORTUNITY TAX ABATEMENT 437
Sec. 2021. Short title. 438
This subtitle may be cited as the “Workforce Housing Opportunity Amendment Act of 439
2026”. 440

20
Sec. 2022. Chapter 8 of Title 47 of the District of Columbia Official Code is amended as 441
follows: 442
(a) The table of contents is amended by adding a new section designation to read as 443
follows: 444
“47-860a. Workforce housing opportunity tax abatement.” 445
(b) A new section 47-860a is added to read as follows: 446
“Sec. 47-860a. Workforce opportunity tax abatement. 447
“(a) Real property tax imposed by § 47-811 on real property certified as eligible pursuant 448
to subsection (f) of this section shall be abated each year during the period set forth in subsection 449
(e) of this section, by the amount certified by the Mayor for that year; provided, that: 450
“(1) The real property is certified by the Mayor pursuant to subsection (b) of this 451
section; 452
“(2) The developer provides a fiscal analysis prepared by a third-party showing 453
the amount of abatement required for the feasibility of the project; 454
“(3) The real property is developed with at least 40 housing units; 455
“(4) For the duration of the period set forth in subsection (e) of this section, at 456
least 20% of the housing units developed or redeveloped on the real property are maintained as 457
affordable to households earning 80% or less of the median family income and at least 20% of 458
the housing units are maintained as affordable to households earning 80% to 100% of the median 459
family income; 460
“(5) The developer files a covenant in the land records of the District, binding on 461
the developer and all of its successors in interest with respect to the property, covenanting to 462
comply with the requirements of paragraph (5) of this subsection; 463

21
“(6) The developer enters into an agreement with the District that requires the 464
developer to, at a minimum, contract with certified business enterprises for at least 35% of the 465
contract dollar volume of the construction and operations of the project, in accordance with 466
section 2346 of the CBE Act (D.C. Official Code § 2-218.46); 467
“(7) The developer enters into a First Source Agreement for the construction, 468
development, and operations of the project; and 469
“(8) The developer enters into an agreement with the Mayor setting forth the 470
requirements of this subsection and such other terms and conditions as the Mayor considers 471
appropriate. 472
“(b) The Mayor may, through a competitive process, certify real property as eligible to 473
receive a tax abatement under this section; provided, that the total amount of the tax abatements 474
associated with real property certified by the Mayor pursuant to this subsection (the “maximum 475
fiscal year abatement amount”) shall not exceed: 476
“(1) $4 million in Fiscal Year 2029; 477
“(2) $5 million in Fiscal Year 2030; 478
“(3) $6 million in Fiscal Year 2031; 479
“(4) In Fiscal Year 2032 and each subsequent fiscal year, an amount equal to 480
105% of the prior year’s maximum fiscal year abatement amount. 481
“(c) The amount of the tax abatement certified by the Mayor for an individual abatement 482
shall be no greater than the amount needed for the feasibility of the project, as demonstrated by 483
an independent financial analysis, and shall not exceed the total amount of residential taxes due 484
for any year during the term of the abatement. 485

22
“(d)(1) A tax abatement certified by the Mayor under this section shall begin on the first 486
day of the tax year immediately following the tax year when the certificate of occupancy was 487
issued for the final housing unit counted toward satisfying the affordability requirement of 488
subsection (a)(5) of this section. 489
“(2) Notwithstanding paragraph (1) of this subsection, a tax abatement provided 490
for by this section shall not begin before October 1, 2028. 491
“(e) A tax abatement certified by the Mayor under this section shall continue until the end 492
of the 10th tax year after the tax year during which the requirement of subsection (d) is met; 493
provided, that the tax abatement provided for by this section may continue until the end of the 494
20th tax year after the tax year during which the requirement of subsection (d) is met if the 495
Mayor determines that the abatement is necessary for the feasibility of the project; 496
“(f)(1) The Mayor shall certify to the Office of Tax and Revenue a real property's 497
certification to receive the tax abatement provided by this section. The Mayor's certification shall 498
include: 499
“(A) A description of the real property certified to receive the tax 500
abatement by street address, square, suffix, and lot; 501
“(B) The date the tax abatement begins and ends under subsection (e) of 502
this section; 503
“(C) The annual amount of tax abatement allocated to the property 504
pursuant to subsection (b) of this section; and 505
“(D) A statement that the conditions specified in subsection (a) of this 506
section have been satisfied; and 507

23
“(E) Any other information that the Mayor considers necessary or 508
appropriate. 509
“(2) If at any time the Mayor determines that the real property has become 510
ineligible for the abatement provided by this section, the Mayor shall notify the Office of Tax 511
and Revenue and shall specify the date that the property became ineligible. The real property 512
shall be ineligible for the abatement on the first day of the tax year following the date when the 513
ineligibility occurred. 514
“(h) The tax abatement provided by this section shall be in addition to, not in lieu of, any 515
other tax relief or assistance from any other source. 516
“(i) For the purposes of this section, the term: 517
“(1) “CBE Act” means the Small and Certified Business Enterprise Development 518
and Assistance Act of 2005, effective October 20, 2005 (D.C. Law 16-33; D.C. Official Code § 519
2-218.01 et seq.). 520
“(2) “Certified business enterprise” means a business enterprise or joint venture 521
certified pursuant to the CBE Act. 522
“(3) “Developer” means the owner of housing units on real property eligible for a 523
tax abatement under this section. 524
“(4) “First Source Act” means the First Source Employment Agreement Act of 525
1984, effective June 29, 1984 (D.C. Law 5-93; D.C. Official Code § 2-219.01 et seq.). 526
“(5) “First Source Agreement” means an agreement with the District governing 527
certain obligations of the developer pursuant to section 4 of the First Source Act (D.C. Official 528
Code § 2-219.03), and Mayor’s Order 83-265, dated November 9, 1983, regarding job creation 529
and employment. 530

24
“(6) “Median family income” has the meaning set forth in section 101(5) of the 531
Inclusionary Zoning Implementation Amendment Act of 2006, effective September 23, 2017 532
(D.C. Law 16-275; D.C. Official Code § 6-1041.01(5)). 533
“(j) The Mayor, pursuant to Title I of the District of Columbia Administrative Procedure 534
Act, approved October 21, 1968 (82 Stat. 1204; D.C. Official Code § 2-501 et seq.), may issue 535
rules to implement this section.”. 536
SUBTITLE D. DEVELOPMENT OF FORMER FEDERAL PROPERTIES 537
Sec. 2031. Short title. 538
This subtitle may be cited as the “Federal Property Development Tax Incentive Act of 539
2026”. 540
Sec. 2032. Chapter 8 of Title 47 of the District of Columbia Official Code is amended as 541
follows: 542
(a) The table of contents is amended by adding a new section designation to read as 543
follows: 544
“47-861.05. Federal property tax abatements.”. 545
(b) A new section 47-861.05 is added to read as follows: 546
“Sec. 47-861.05. Federal property tax abatements. 547
“(a) The real property tax imposed by § 47-811 on real property certified as eligible 548
pursuant to subsection (d) of this section may be abated each year during the period of years 549
determined by the Mayor pursuant to subsection (c) of this section, by the amount allocated by 550
the Mayor for that year; provided, that: 551
“(1) The real property is: 552
“(A) A property that: 553

25
“(i) Is owned by the District; 554
“(ii) Was owned by the federal government immediately prior to 555
its ownership by the District; 556
“(iii) Was disposed by the federal government to the District after 557
October 1, 2026; 558
“(iv) Is ground leased to a private entity by the District pursuant to 559
a ground lease and development agreement; 560
“(v) Is developed pursuant to the ground lease and development 561
agreement with a project that has 200,000 square feet or more in gross floor area; 562
“(vi) Was not subject to tax under D.C. Official Code § 47-811 or 563
§ 47-1005.01 immediately prior to being ground leased by the District government; and 564
“(vii) Continues to be subject to the ground lease and development 565
agreement; 566
“(B) A property that: 567
“(i) Was owned by the District; 568
“(ii) Was owned by the federal government immediately prior to 569
its ownership by the District; 570
“(iii) Was disposed by the federal government to the District after 571
October 1, 2026; 572
“(iv) Was disposed of by the District pursuant to a sale and 573
development agreement between the District and a private entity; 574
“(v) Is developed pursuant to the sale and development agreement 575
with a project that has 200,000 square feet or more in gross floor area; 576

26
“(vi) Was not subject to tax under D.C. Official Code § 47-811 or 577
§ 47-1005.01 while owned by the District government or federal government; and 578
“(vii) Continues to be subject to the sale and development 579
agreement; 580
“(C) A property that: 581
“(i) Was owned by the federal government; 582
“(ii) Was disposed of by the federal government to a private entity 583
after October 1, 2026, pursuant to a sale and development agreement between the federal 584
government and the private entity; 585
“(iii) Is developed pursuant to the sale and development 586
agreement with a project that has 200,000 square feet or more in gross floor area; 587
“(iv) Was not subject to tax under D.C. Official Code § 47-811 or 588
§ 47-1005.01 while owned by the federal government; and 589
“(v) Continues to be subject to the sale and development 590
agreement; or 591
“(D) A property that: 592
“(i) Is owned by the federal government; 593
“(ii) Is ground leased by the federal government to a private entity 594
after October 1, 2026, pursuant to a ground lease and development agreement between the 595
federal government and the private entity; 596
“(iii) Is developed pursuant to the ground lease and development 597
agreement with a project that has 200,000 square feet or more in gross floor area; 598

27
“(iv) Was not subject to tax under D.C. Official Code § 47-811 or 599
§ 47-1005.01 while owned by the federal government; and 600
“(iv) Continues to be subject to the ground lease and development 601
agreement. 602
“(2) The owner or ground lessee of the real property enters into an agreement with 603
the District that: 604
“(A) Requires the developer to, at a minimum: 605
“(i) Contract with certified business enterprises for at least 35% of 606
the contract dollar volume of the construction and development of the project, in accordance 607
with section 2346 of the CBE Act (D.C. Official Code § 2-218.46); 608
“(ii) Enter into a First Source Agreement for the construction and 609
development of the project; 610
“(iii) For the duration of the period set forth in subsection (b) of 611
this section, maintain at least 10% of the housing units developed or redeveloped on the real 612
property as affordable to households earning on average 60% or less of the median family 613
income; and 614
“(iv) For the duration of the period set forth in subsection (b) of 615
this section, at least 10% of the housing units offered for sale must be affordable to households 616
earning on average 80% or less of the median family income. 617
“(B) Sets forth such other terms and conditions as the Mayor considers 618
appropriate; 619
“(3) The project to be developed on the real property is one of special merit as 620
determined by the Mayor; and 621

28
“(4) The owner or ground lessee demonstrates to the satisfaction of the Mayor: 622
“(A) That a tax abatement is necessary for the project to be financially 623
feasible; 624
“(B) The amount of the tax abatement necessary for the project to be 625
financially feasible; and 626
“(C) An ability to complete the project in a timely manner. 627
“(b) The tax abatement provided for by this section shall last for up to 20 consecutive real 628
property tax years beginning in the tax year commencing after the tax year in which the 629
certificate of occupancy was issued for the development on the property. 630
“(c) The number of years and annual amount of the tax abatement provided under this 631
section shall be the number and amount, as determined in the sole discretion of the Mayor, 632
subject to subsection (b) of this section, necessary for the project to be financially feasible and to 633
be timely initiated and continued to completion by the owner or ground lessee of the real 634
property. 635
“(d) If, 5 years after the District and the owner or ground lessee enter into the agreement 636
required by subsection (a)(2) of this section, the owner or ground lessee has not made substantial 637
progress in developing the project, as determined by the Mayor, the Mayor may terminate the 638
agreement and rescind the project’s eligibility for a tax abatement under this section. 639
“(e)(1) The Mayor shall certify to the Office of Tax and Revenue a real property’s 640
eligibility for the abatement provided by this section. The Mayor’s certification shall include: 641
“(A) A description of the real property by street address, square, suffix, 642
and lot; 643
“(B) The date the certificate of occupancy was issued; 644

29
“(C) The date the tax abatement begins and ends under subsections (b) and 645
(c) of this section; 646
“(D) A statement that the conditions specified in subsection (a) of this 647
section have been satisfied; 648
“(E) The amount of abatement allocated to the property pursuant to 649
subsection (c) of this section; and 650
“(F) Any other information that the Mayor considers necessary or 651
appropriate. 652
“(2) If at any time the Mayor determines that the real property has become 653
ineligible for the abatement provided by this section, the Mayor shall notify the Office of Tax 654
and Revenue and shall specify the date that the property became ineligible. The property shall be 655
ineligible for the abatement on the first day of the tax year following the date when the 656
ineligibility occurred. 657
“(f) For the purposes of this section, the term: 658
“(1) “CBE Act” means the Small and Certified Business Enterprise Development 659
and Assistance Act of 2005, effective October 20, 2005 (D.C. Law 16-33; D.C. Official Code § 660
2-218.01 et seq.). 661
“(2) “Certified business enterprise” means a business enterprise or joint venture 662
certified pursuant to the CBE Act. 663
“(3) “Developer” means the owner of property eligible for a tax abatement under 664
this section. 665
“(4) “First Source Act” means the First Source Employment Agreement Act of 666
1984, effective June 29, 1984 (D.C. Law 5-93; D.C. Official Code § 2-219.01 et seq.). 667

30
“(5) “First Source Agreement” means an agreement with the District governing 668
certain obligations of the developer pursuant to section 4 of the First Source Act (D.C. Official 669
Code § 2-219.03), and Mayor’s Order 83-265, dated November 9, 1983, regarding job creation 670
and employment. 671
“(6) “Special merit” means, with respect to a project under this section, providing 672
significant benefits to the District or to the community in which the project is located by virtue of 673
providing a significant number of housing units or a substantial square footage of neighborhood-674
serving or regional retail; historical designation of the site on or building in which the project is 675
located; complexity of the development; or social or other benefits having a high priority in the 676
District or the community within the project is to be located. 677
“(g) The Mayor, pursuant to Title I of the District of Columbia Administrative Procedure 678
Act, approved October 21, 1968 (82 Stat. 1204; D.C. Official Code § 2-501 et seq.), may issue 679
rules to implement this section.”. 680
SUBTITLE E. WMATA JOINT DEVELOPMENT PROPERTIES 681
Sec. 2041. Short title. 682
This subtitle may be cited as the “WMATA Joint Development Properties Tax 683
Abatement Act of 2026”. 684
Sec. 2042. Chapter 8 of Title 47 of the District of Columbia Official Code is amended as 685
follows: 686
(a) The table of contents is amended by adding a new section designation to read as 687
follows: 688
“47-861.06. WMATA joint development tax abatements.”. 689
(b) A new section 47-861.06 is added to read as follows: 690

31
“Sec. 47-861.06. WMATA joint development tax abatements. 691
“(a) The real property tax imposed by § 47-811 on real property certified as eligible 692
pursuant to subsection (d) of this section may be abated each year during the period of years 693
determined by the Mayor pursuant to subsection (c) of this section, by the amount allocated by 694
the Mayor for that year; provided, that: 695
“(1) The real property is: 696
“(A) A property that: 697
“(i) Is owned by WMATA and subject to a joint development 698
agreement with WMATA; and 699
“(ii) Is located at an eligible Metro development site; 700
“(2) The owner or ground lessee of the real property enters into an agreement with 701
the District that: 702
“(A) Requires the developer to, at a minimum: 703
“(i) Contract with certified business enterprises for at least 35% of 704
the contract dollar volume of the construction and development of the project, in accordance 705
with section 2346 of the CBE Act (D.C. Official Code § 2-218.46); 706
“(ii) Enter into a First Source Agreement for the construction and 707
development of the project; 708
“(iii) For the duration of the period set forth in subsection (b) of 709
this section, maintain at least 10% of the housing units developed or redeveloped on the real 710
property as affordable to households earning on average 60% or less of the median family 711
income; and 712

32
“(iv) For the duration of the period set forth in subsection (b) of 713
this section, at least 10% of the housing units offered for sale must be affordable to households 714
earning on average 80% or less of the median family income. 715
“(B) Sets forth such other terms and conditions as the Mayor considers 716
appropriate; 717
“(3) The project to be developed on the real property is one of special merit as 718
determined by the Mayor; and 719
“(4) The owner or ground lessee demonstrates to the satisfaction of the Mayor: 720
“(A) That a tax abatement is necessary for the project to be financially 721
feasible; 722
“(B) The amount of the tax abatement necessary for the project to be 723
financially feasible; and 724
“(C) An ability to complete the project in a timely manner. 725
“(b) The tax abatement provided for by this section shall last for up to 20 consecutive real 726
property tax years beginning in the tax year commencing after the tax year in which the 727
certificate of occupancy was issued for the development on the property. 728
“(c) The number of years and annual amount of the tax abatement provided under this 729
section shall be the number and amount, as determined in the sole discretion of the Mayor, 730
subject to subsection (b) of this section, necessary for the project to be financially feasible and to 731
be timely initiated and continued to completion by the owner or ground lessee of the real 732
property. 733
“(d) If, 5 years after the District and the owner or ground lessee enter into the agreement 734
required by subsection (a)(2) of this section, the owner or ground lessee has not made substantial 735

33
progress in developing the project, as determined by the Mayor, the Mayor may terminate the 736
agreement and rescind the project’s eligibility for a tax abatement under this section. 737
“(e)(1) The Mayor shall certify to the Office of Tax and Revenue a real property’s 738
eligibility for the abatement provided by this section. The Mayor’s certification shall include: 739
“(A) A description of the real property by street address, square, suffix, 740
and lot; 741
“(B) The date the certificate of occupancy was issued; 742
“(C) The date the tax abatement begins and ends under subsections (b) and 743
(c) of this section; 744
“(D) A statement that the conditions specified in subsection (a) of this 745
section have been satisfied; 746
“(E) The amount of abatement allocated to the property pursuant to 747
subsection (c) of this section; and 748
“(F) Any other information that the Mayor considers necessary or 749
appropriate. 750
“(2) If at any time the Mayor determines that the real property has become 751
ineligible for the abatement provided by this section, the Mayor shall notify the Office of Tax 752
and Revenue and shall specify the date that the property became ineligible. The property shall be 753
ineligible for the abatement on the first day of the tax year following the date when the 754
ineligibility occurred. 755
“(f) For the purposes of this section, the term: 756

34
“(1) “CBE Act” means the Small and Certified Business Enterprise Development 757
and Assistance Act of 2005, effective October 20, 2005 (D.C. Law 16-33; D.C. Official Code § 758
2-218.01 et seq.). 759
“(2) “Certified business enterprise” means a business enterprise or joint venture 760
certified pursuant to the CBE Act. 761
“(3) “Developer” means the owner of real property eligible for a tax abatement 762
under this section. 763
“(4) “Eligible Metro development site” means a site located on property owned by 764
WMATA and within 1,750 feet of a Metrorail station. 765
“(5) “First Source Act” means the First Source Employment Agreement Act of 766
1984, effective June 29, 1984 (D.C. Law 5-93; D.C. Official Code § 2-219.01 et seq.). 767
“(6) “First Source Agreement” means an agreement with the District governing 768
certain obligations of the developer pursuant to section 4 of the First Source Act (D.C. Official 769
Code § 2-219.03), and Mayor’s Order 83-265, dated November 9, 1983, regarding job creation 770
and employment. 771
“(7) “Joint development agreement” means a contract between WMATA and a 772
third party to sell or ground lease WMATA property for development. 773
“(8) “Special merit” means, with respect to a project under this section, providing 774
significant benefits to the District or to the community in which the project is located by virtue of 775
providing a significant number of housing units or a substantial square footage of neighborhood-776
serving or regional retail; historical designation of the site on or building in which the project is 777
located; complexity of the development; or social or other benefits having a high priority in the 778
District or the community within the project is to be located. 779

35
(9) “WMATA” means the Washington Metropolitan Area Transit Authority. 780
“(g) The Mayor, pursuant to Title I of the District of Columbia Administrative Procedure 781
Act, approved October 21, 1968 (82 Stat. 1204; D.C. Official Code § 2-501 et seq.), may issue 782
rules to implement this section.”. 783
SUBTITLE F. FEDERAL PROPERTIES TAX FUND 784
Sec. 2051. Short title. 785
This subtitle may be cited as the “Federal Properties Tax Fund Act of 2026”. 786
Sec. 2052. Federal Property Tax Fund. 787
(a) There is established as a special fund the Federal Properties Tax Fund (“Fund”), 788
which shall be administered by the Mayor in accordance with subsections (c) and (d) of this 789
section. 790
(b) Revenue from the real property tax imposed by § 47-811 and the possessory interest 791
tax imposed by § 47-1005.01 on covered former federal properties shall be deposited in the 792
Fund. 793
“(c) Money in the Fund may be used to: 794
“(1) Implement and support infrastructure improvements, civic projects, 795
redevelopment, and property acquisition in the Central Washington Area, as such area is defined 796
in Volume 2 of the District’s 2021 Comprehensive Plan; 797
“(2) Pay debt service, including principal and interest, costs of issuance, and 798
credit enhancements, and any costs of defeasance on bonds issued to support development of a 799
covered former federal property; and 800
“(3) Pay the costs of tax abatements awarded pursuant to D.C. Official Code § 47-801
861.05. 802

36
“(d) The money deposited into the Fund but not expended in a fiscal year shall not revert 803
to the unassigned fund balance of the General Fund of the District of Columbia at the end of the 804
fiscal year, or at any other time. 805
“(e) For the purposes of this section, the term “covered former federal property” means: 806
“(A) A property that: 807
“(i) Is owned by the District; 808
“(ii) Was owned by the federal government immediately prior to 809
its ownership by the District; 810
“(iii) Was disposed by the federal government to the District after 811
October 1, 2026; 812
“(iv) Is ground leased to a private entity by the District pursuant to 813
a ground lease and development agreement; 814
“(v) Was not subject to tax under D.C. Official Code § 47-811 or § 815
47-1005.01 immediately prior to being ground leased by the District government; and 816
“(vi) Continues to be subject to the ground lease and development 817
agreement; 818
“(B) A property that: 819
“(i) Was owned by the District; 820
“(ii) Was owned by the federal government immediately prior to 821
its ownership by the District; 822
“(iii) Was disposed by the federal government to the District after 823
October 1, 2026; 824

37
“(iv) Was disposed of by the District pursuant to a sale and 825
development agreement between the District and a private entity; 826
“(v) Was not subject to tax under D.C. Official Code § 47-811 or § 827
47-1005.01 while owned by the District government or federal government; and 828
“(vi) Continues to be subject to the sale and development 829
agreement; 830
“(C) A property that: 831
“(i) Was owned by the federal government; 832
“(ii) Was disposed of by the federal government to a private entity 833
after October 1, 2026, pursuant to a sale and development agreement between the federal 834
government and the private entity; 835
“(iii) Was not subject to tax under D.C. Official Code § 47-811 or 836
§ 47-1005.01 while owned by the federal government; and 837
“(iv) Continues to be subject to the sale and development 838
agreement; or 839
“(D) A property that: 840
“(i) Is owned by the federal government; 841
“(ii) Is ground leased by the federal government to a private entity 842
after October 1, 2026, pursuant to a ground lease and development agreement between the 843
federal government and the private entity; 844
“(iii) Was not subject to tax under D.C. Official Code § 47-811 or 845
§ 47-1005.01 while owned by the federal government; and 846

38
“(iv) Continues to be subject to the ground lease and development 847
agreement. 848
“(f) The Mayor may, pursuant to Title I of the District of Columbia Administrative 849
Procedure Act, approved October 21, 1968 (82 Stat. 1204; D.C. Official Code § 2-501 et seq.), 850
issue rules to implement this section.”. 851
SUBTITLE G. SUPERMARKET TAX INCENTIVE 852
Sec. 2061. Short title. 853
This subtitle may be cited as the “Supermarket Tax Incentive Amendment Act of 2026”. 854
Sec. 2062. Title 47 of the District of Columbia Official Code is amended as follows: 855
(a) Section 47-1002(23)(B) is amended to read as follows: 856
“(B) The real property tax exemption granted by subparagraph (A) of this 857
paragraph shall apply only: 858
“(i)(I) For developments which have been certified for an 859
exemption pursuant to Chapter 38 of Title 47 prior to October 1, 2026, for 10 consecutive real 860
property tax years as beginning with the tax year in which a certificate of occupancy was issued 861
for the development; or 862
“(II) For developments that apply for an exemption 863
pursuant to Chapter 38 of Title 47 on or after October 1, 2026, and are thereafter certified for the 864
exemption, for 5 consecutive real property tax years beginning with either the tax year in which a 865
certificate of occupancy was issued for the development or the tax year in which the Mayor 866
certifies to the Office of Tax and Revenue that the development has made eligible improvements 867
as defined in § 47-3801(1)(C); 868

39
“(ii) For any additional tax years as extended by the Mayor 869
pursuant to 47-3802; 870
“(iii) During the time that the real property is used as a 871
supermarket; 872
“(iv) In the case of the development of a qualified supermarket on 873
real property not owned by the supermarket, if the owner of the real property leases the land or 874
structure to the supermarket at a fair market rent reduced by the amount of the real property tax 875
exemption; and 876
“(v) During the time that the supermarket is in compliance with the 877
requirements of Subchapter X of Chapter 2 of Title 2;”. 878
(b) Section 47-1508 is amended to read as follows: 879
“(9)(A) The personal property of a qualified supermarket, as defined in § 47-3801(2), 880
which is a development, as defined in § 47-3801(1), for the first: 881
“(i) 10 years for which the tax imposed by this chapter would otherwise be 882
due, if the exemption is certified pursuant Chapter 38 of Title 47 prior to October 1, 2026; and 883
“(ii) 5 years for which the tax imposed by this chapter would otherwise be 884
due, if the exemption is certified pursuant Chapter 38 of Title 47 on or after October 1, 2026; and 885
“(iii) For any additional tax years as extended by the Mayor pursuant to § 886
47-3802.”. 887
(c) Section 47-3801 is amended as follows: 888
(1) Paragraph (1) is amended to read as follows: 889
“(1) “Development” means: 890

40
“(A) The new construction of a qualified supermarket or qualified 891
restaurant or retail store for which building permits are issued on or after October 4, 2000; 892
“(B) The rehabilitation of a qualified supermarket or qualified restaurant 893
or retail store for which building permits are issued on or after October 4, 2000, and before 894
October 1, 2026. For the purposes of this paragraph, the term “rehabilitation” means a capital 895
investment within any 24-month period in a qualified supermarket that exceeds 50% of the 896
adjusted basis of the building as calculated for District income tax purposes. 897
“(C) The improvement of a qualified supermarket or qualified restaurant 898
or retail store for which building permits are issued on or after October 1, 2026. For the purposes 899
of this paragraph, “improvement” means a capital investment within any 24-month period in the 900
qualified supermarket or qualified restaurant or retail store that exceeds 10% of the current 901
assessed value of the building space being leased or owned for the qualified supermarket or 902
qualified restaurant or retail store, exclusive of parking. 903
(2) Paragraph (3)(A)(i) is amended to read as follows: 904
“(i) Holds a food service license with a “grocery store” notation;” 905
(3) A new paragraph (4) is added to read as follows: 906
“(4) “Hardship” means operating at a net loss for a tax year, as demonstrated on a 907
profit and loss statement.”. 908
(d) Section 47-3802 is amended as follows: 909
(1) Subsection (a) is amended to read as follows: 910
“(a) The development of a qualified supermarket, or a qualified supermarket that 911
experienced hardship in each of the 2 tax years prior to its request for certification, shall be 912
eligible for: 913

41
“(1) A 5-year or 10-year real property tax exemption under § 47-1002(23); 914
“(2) An exemption from the license fee under § 47-2851.04 for: 915
“(A) 10 years, if the exemption has been certified pursuant to this act 916
before October 1, 2026; and 917
“(B) 5 years, if the exemption has been certified pursuant to this act on or 918
after October 1, 2026; 919
“(3) A 5-year or 10-year personal property tax exemption as provided under § 47-920
1508(a)(9); and 921
“(4) A sales and use tax exemption on the purchase of all building materials 922
related to the development of a qualified supermarket, qualified restaurant, or retail store as 923
provided under §§ 47-2005(28) and 47-2206.” 924
(2) Subsection (c)(1) is amended by striking the phrase “eligibility for the 925
exemption.” and inserting the phrase “eligibility for the exemption. In the case of an applicant 926
seeking an exemption as a qualifying supermarket that experienced hardship in the previous two 927
tax years, the application shall include a profit and loss statement for the store for the previous 928
two tax years.” in its place. 929
(3) Subsection (d) is amended by striking the phrase “throughout the 10-year tax 930
abatement period even if, during the 10-year period” and inserting the phrase “throughout the 931
certified tax abatement period even if, during the certified period” in its place. 932
(4) New subsections (g) and (h) are added to read as follows: 933
“(g) At the Mayor’s discretion, the Mayor may extend, in whole or in part, a tax 934
abatement received or previously extended pursuant to this section in an increment of no more 935
than 5 years, if: 936

42
“(1) The qualified supermarket submits to the Mayor the application required by 937
subsection (h) of this section; and 938
“(2) The Mayor determines: 939
“(A) The entity continues to be a qualified supermarket; 940
“(B) An extension of the tax abatement is necessary to maintain the 941
financial or operational viability of the qualified supermarket; and 942
“(C) The qualified supermarket is fulfilling a need that would otherwise 943
not be met in the surrounding community by providing access to a variety of food and grocery 944
options. 945
“(h) To be eligible for an extension pursuant to subsection (g) of this section, a qualified 946
supermarket shall, no later than 60 days before the expiration of their existing tax abatement, 947
submit to the Mayor an application that includes: 948
“(1) An enumeration of the sales and income tax generated by the qualified 949
supermarket over the prior 5 years; 950
“(2) An enumeration of the amount and type of tax abatements received by the 951
qualified supermarket during the prior 5 years; 952
“(3) A detailed description of the financial or operational need for the extension 953
of the tax abatement; 954
“(4) A description of how the qualified supermarket met community needs during 955
the previous 5 years, including a description the cleanliness and appearance of the qualified 956
supermarket, the quality and variety of products carried, the adequacy of staffing levels, and how 957
the qualified supermarket has addressed concerns raised during the community listening sessions 958
required by subsection (c) of this section and description of how the qualified entity intends to 959

43
continue to meet community needs and address concerns raised during listening sessions in the 960
subsequent 5 years; 961
“(5) Data showing the percentage and dollar amount of transactions in which a 962
customer used the Supplemental Nutrition Assistance Program, Special Supplemental Nutrition 963
Program for Women, Infants, and Children, Summer Electronic Benefit Transfer program, or 964
other federal or District benefit program identified by the Mayor. 965
(e) Section 47-3804 is amended by striking the phrase “The Mayor shall” and inserting 966
the phrase “The Mayor may”. 967
SUBTITLE H. FOOD POLICY FUNCTIONS 968
Sec. 2071. Short title. 969
This subtitle may be cited as the “Food Policy Functions Amendment Act of 2026.” 970
Sec. 2072. The Food Policy Council and Director Establishment Act of 2014, effective 971
March 10, 2015 (D.C. Law 20-191; D.C. Official Code § 48-311 et seq.), is repealed. 972
SUBTITLE I. VACANT BUILDING REGISTRATION FEE 973
Sec. 2081. Short title. 974
This subtitle may be cited as the “Vacant Building Registration Fee Amendment Act of 975
2026”. 976
Sec 2082. An Act To provide for the abatement of nuisances in the District of Columbia 977
by the Commissioners of said District, and for other purposes, approved April 14, 1906 (34 Stat. 978
114; D.C. Official Code § 42-3131.01 et seq.), is amended as follows: 979
(a) Section 6(a) (D.C. Official Code § 42-3131.06(a)) is amended by striking the phrase 980
“register the building and pay the registration fee” and inserting the phrase “register the 981
building” in its place. 982

44
(b) Section 6a (D.C. Official Code § 42-3131.06a) is amended as follows: 983
(1) Subsection (a) is amended by striking the phrase “, the registration fee 984
pursuant to section 9, or” and inserting the word “or” in its place. 985
(2) Subsection (b) is amended by striking the phrase “subject to the registration 986
fee pursuant to section 9 or” and inserting the phrase “subject to” in its place. 987
(3) Subsection (e) is amended by striking the phrase “but not subject to the 988
registration fee requirements of section 9, the fines and penalties collected under section 10, or 989
the increased real property tax rates for vacant buildings set forth in D.C. Official Code § 47-990
812(b-10)” and inserting the phrase “but not subject to the fines and penalties collected under 991
section 10 or the increased real property tax rates for vacant buildings set forth in D.C. Official 992
Code § 47-812(b-10)” in its place. 993
(c) Section 8 (D.C. Official Code § 42-3131.08) is amended by striking the phrase 994
“registration related. If the registration is denied or revoked, no registration fees or parts thereof 995
shall be returned.” and inserting the phrase “registration related.” in its place. 996
(d) Section 9 (D.C. Official Code § 42-3131.09) is repealed. 997
(e) Section 10(a) (D.C. Official Code § 42-3131.10(a)) is repealed. 998
(f) Section 12(12) and (13) (D.C. Official Code § 42-3131.12(12) and (13)) are amended 999
to read as follows: 1000
“(12) Accessory and appurtenant structures such as garages, sheds, and fences are 1001
free from safety, health, and fire hazards, including rat harborages; and 1002
“(13) The property on which a structure is located is clean, safe, and sanitary and 1003
does not threaten the public health or safety, including by rat harborages.”. 1004
(g) Section 14(a) (D.C. Official Code § 42-3131.14(a)) is repealed. 1005

45
(h) Section 15(a) (D.C. Official Code § 42-3131.15(a)) is amended by striking the phrase 1006
“registration or fee payment” and inserting the word “registration” in its place. 1007
SUBTITLE J. BUILDING CODE INFRACTION FINES 1008
Sec. 2091. Short title. 1009
This subtitle may be cited as the “Building Code Infraction Fines Inflation Adjustment 1010
Amendment Act of 2026”. 1011
Sec. 2092. Section 11 of the Construction Codes Approval and Amendments Act of 1986, 1012
effective December 13, 2017 (D.C. Law 22-33; D.C. Official Code § 6-1431), as added by 1013
section 2222(b) of the DCRA Infraction Fine Increase Amendment Act of 2017, effective 1014
December 13, 2017 (D.C. Law 22-33; 64 DCR 7652), is redesignated as section 11a and 1015
amended to read as follows: 1016
“Sec. 11a. Housing and building infraction fines; periodic adjustments. 1017
“(a) On January 1 of each year, beginning on January 1, 2018 and ending on January 1, 1018
2026, a fine amount listed in section 3201.1 of Title 16 of the District of Columbia Municipal 1019
Regulations (16 DCMR § 3201.1), when assessed for an infraction listed in sections 3301 1020
through 3313 and section 3315 of Title 16 of the District of Columbia Municipal Regulations (16 1021
DCMR §§ 3301 through 3313 and 16 DCMR § 3315), shall be adjusted according to the most 1022
recent Consumer Price Index for All Urban Consumers in the Washington Metropolitan 1023
Statistical area, as published by the United States Bureau of Labor Statistics. 1024
“(b) A schedule of the fine amounts for each infraction listed in sections 3301 through 1025
3313 and section 3315 of Title 16 of the District of Columbia Municipal Regulations (16 DCMR 1026
§§ 3301 through 3313 and 16 DCMR § 3315), as adjusted pursuant to subsection (a) of this 1027
section, shall be published in the District of Columbia Register within 30 days after the 1028

46
adjustments become effective; provided, that a failure to publish the schedule in the District of 1029
Columbia Register shall not impair the validity of the adjusted fine amounts.”. 1030
Sec. 2093. Section 3201 of Title 16 of the District of Columbia Municipal Regulations 1031
(16 DCMR § 3201) is amended to read as follows: 1032
“3201.8 (a) On January 1 of each year, beginning on January 1, 2018 and ending on 1033
January 1, 2026, a fine amount listed in section 3201.1 of Title 16 of the District of Columbia 1034
Municipal Regulations (16 DCMR § 3201.1), when assessed for an infraction listed in sections 1035
3301 through 3313 and section 3315 of Title 16 of the District of Columbia Municipal 1036
Regulations (16 DCMR §§ 3301 through 3313 and 16 DCMR § 3315), shall be adjusted 1037
according to the most recent Consumer Price Index for All Urban Consumers in the Washington 1038
Metropolitan Statistical area, as published by the United States Bureau of Labor Statistics. 1039
“(b) A schedule of the fine amounts for each infraction listed in sections 3301 through 1040
3315 of Title 16 of the District of Columbia Municipal Regulations (16 DCMR §§ 3301 through 1041
3313 and section 16 DCMR § 3315), as adjusted pursuant to subsection (a) of this section, shall 1042
be published in the District of Columbia Register within 30 days after the adjustments become 1043
effective; provided, that a failure to publish the schedule in the District of Columbia Register 1044
shall not impair the validity of the adjusted fine amounts.”. 1045
Sec. 2034. Applicability. 1046
This subtitle shall apply as of January 1, 2018. 1047
SUBTITLE K. NUISANCE ABATEMENT AND VACANT BUILDING 1048
REGISTRATION RULES 1049
Sec. 2101 Short title. 1050

47
This subtitle may be cited as the “Nuisance Abatement and Vacant Building Rulemaking 1051
Authority Amendment Act of 2026”. 1052
Sec. 2102. Section 21 of An Act To provide for the abatement of nuisances in the District 1053
of Columbia by the Commissioners of said District, and for other purposes, effective October 1, 1054
2025 (D.C. Law 26-41; D.C. Official Code § 42-3131.21), is amended by striking the phrase 1055
“sections 5 through 20” and inserting the phrase “the provisions of this act” in its place. 1056
SUBTITLE L. NET-ZERO ENERGY CODE 1057
Sec. 2111. Short title. 1058
This subtitle may be cited as the “Net-Zero Energy Code Amendment Act of 2026”. 1059
Sec. 2112. Section 2 of the Clean Energy DC Building Code Amendment Act of 2022, 1060
effective September 21, 2022 (D.C. Law 24-177; D.C. Official Code § 6-1453.01), is amended 1061
as follows: 1062
(a) Subsection (b) is amended as follows: 1063
(1) Paragraph (1) is amended by striking the phrase “By December 31, 2026” and 1064
inserting the phrase “By December 31, 2027” in its place. 1065
(2) Paragraph (2) is amended by striking the phrase “after December 31, 2026” 1066
and inserting the phrase “after December 31, 2027” in its place. 1067
(b) Subsection (c)(1) is amended by striking the phrase “Beginning in 2029” and 1068
inserting the phrase “Beginning in 2030” in its place. 1069
SUBTITLE M. ART ALL NIGHT SPONSORSHIPS 1070
Sec. 2121. Short title. 1071
This subtitle may be cited as the “Art All Night Commercial Revitalization Support 1072
Amendment Act of 2026”. 1073

48
Sec. 2122. Section 2313 of the Small and Certified Business Enterprise Development and 1074
Assistance Act of 2005, effective October 20, 2005 (D.C. Law 16-33; D.C. Official Code § 2-1075
218.13), is amended by adding a new subsection (c-2) to read as follows: 1076
“(c-2)(1) Notwithstanding any other provision of law, the Department may enter into 1077
written agreements with entities and individuals for sponsorships and advertisements for Art All 1078
Night. 1079
“(2) There shall be no limit to the value of goods, services, or funds that may be 1080
received from an entity or individual under an agreement entered into under paragraph (1) of this 1081
subsection, regardless of whether the entity is located, or the individual resides, within the 1082
District. 1083
“(4) The Chief Financial Officer shall deposit all cash proceeds received pursuant 1084
to agreements entered into under this subsection into the Art All Night Fund established by 1085
paragraph (6) of this subsection. 1086
“(5) The Department shall keep an accounting of all goods, services, and funds 1087
received pursuant to agreements entered into pursuant to this subsection. 1088
“(6)(A) There is established as a special fund the Art All Night Fund (“Fund”), 1089
which shall be administered by the Department in accordance with this paragraph. 1090
“(B) All cash proceeds received from agreements entered into under this 1091
subsection shall be deposited in the Fund. 1092
“(C) Money in the Fund shall be used to pay for the costs of 1093
implementing, supporting, and promoting Art All Night. 1094
“(D) Any money remaining available in the Fund at the end of a fiscal 1095
year, as determined by the Chief Financial Officer in the fiscal year-end close, shall be 1096

49
transferred to the unassigned fund balance of the General Fund of the District of Columbia as 1097
part of the fiscal year-end close.”. 1098
SUBTITLE N. GREATER WASHINGTON HISPANIC CHAMBER OF 1099
COMMERCE GRANTS 1100
Sec. 2131. Short title. 1101
This subtitle may be cited as the “Greater Washington Hispanic Chamber of Commerce 1102
Grantmaking Authority Amendment Act of 2026”. 1103
Sec. 2132. Section 2032 of the Deputy Mayor for Planning and Economic Development 1104
Limited Grant-Making Authority Act of 2012, effective September 20, 2012 (D.C. Law 19-168; 1105
D.C. Official Code § 1-328.04), is amended by adding a new subsection (qq) to read as follows: 1106
“(qq) Notwithstanding the Grant Administration Act of 2013, effective December 24, 1107
2013 (D.C. Law 20-61; D.C. Official Code § 1-328.11 et seq.), the Deputy Mayor may issue 1108
grants to the Greater Washington Hispanic Chamber of Commerce for the purpose of supporting 1109
business development efforts and providing technical assistance and support.”. 1110
SUBTITLE O. VITALITY FUND 1111
Sec. 2141. Short title. 1112
This subtitle may be cited as the “Vitality Fund Amendment Act of 2026”. 1113
Sec. 2142. Section 2013 of the Vitality Fund Act of 2024, effective September 18, 2024 1114
(D.C. Law 25-217; D.C. Official Code § 1-325.452), is amended by adding a new subsection (e) 1115
to read as follows: 1116
“(e) A recipient of a grant awarded pursuant to this section shall not, based on the award 1117
or receipt of such grant, be required to enter into a First Source Agreement pursuant to the First 1118

50
Source Employment Agreement Act of 1984, effective June 29, 1984 (D.C. Law 5-93; D.C. 1119
Official Code § 2-219.01 et seq.). 1120
SUBTITLE P. INDUSTRIAL REVENUE BOND FORWARD COMMITMENT 1121
PROGRAM 1122
Sec. 2151. Short title. 1123
This subtitle may be cited as the “Industrial Revenue Bond Forward Commitment 1124
Program Amendment Act of 2026”. 1125
Sec. 2152. Title 47 of the District of Columbia Official Code is amended as follows: 1126
(a) Section 47-340.01 is amended as follows: 1127
(1) Paragraph (1) is amended by striking the phrase “limited partnership,” and 1128
inserting the phrase “limited partnership, limited liability company,” in its place. 1129
(2) Paragraph (2) is amended by striking the phrase “Assistant City Administrator 1130
for Economic Development, the Deputy Mayor for Financial Management” and inserting the 1131
phrase “Deputy Mayor for Planning and Economic Development” in its place. 1132
(3) Paragraph (10) is amended by striking the phrase “and industrial and 1133
commercial development authorized pursuant to this subchapter” and inserting the phrase 1134
“industrial and commercial development, and any other area authorized under section 490 of the 1135
Home Rule Act and pursuant to this subchapter” in its place 1136
(b) Section 47-340.02(a)(1) is amended by striking the phrase “multiple separate series in 1137
an aggregate principal amount not to exceed $850,000,000” and inserting the phrase “multiple 1138
separate series” in its place. 1139
(c) Section 47-340.03 is amended as follows: 1140

51
(1) Subsection (a) is amended by striking the number “30” and inserting the 1141
number “10” in its place. 1142
(2) Subsection (b) is amended by: 1143
(A) Striking the phrase “30 days” and inserting the phrase “10 days” in its 1144
place; and 1145
(B) Striking the phrase “30-day” and inserting the phrase “10-day” in its 1146
place. 1147
(d) Section 47-340.07(a) is repealed. 1148
SUBTITLE Q. DMPED GRANTMAKING AUTHORITY 1149
Sec. 2161. Short title. 1150
This subtitle may be cited as the “DMPED Grantmaking Authority Amendment Act of 1151
2026”. 1152
Sec. 2162. Section 2032 of the Deputy Mayor for Planning and Economic Development 1153
Limited Grant-Making Authority Act of 2012, effective September 20, 2012 (D.C. Law 19-168; 1154
D.C. Code § 1-328.04), is amended by adding a new subsection (a-1) to read as follows: 1155
“(a-1) Notwithstanding the Grant Administration Act of 2013, effective December 24, 1156
2013 (D.C. Law 20-61; D.C. Official Code § 1-328.11 et seq.), the Deputy Mayor may make 1157
grants to support and implement initiatives, projects, and programs that are consistent with and in 1158
furtherance of the economic development goals or activities of the District.”. 1159
SUBTITLE R. ECONOMIC DEVELOPMENT ACQUISITION AUTHORITY 1160
Sec. 2171. Short title. 1161
This subtitle may be cited as the “Economic Development Acquisition Authority 1162
Amendment Act of 2026”. 1163

52
Sec. 2172. Section 5 of An Act To grant additional powers to the Commissioners of the 1164
District of Columbia, and for other purposes, approved December 20, 1944 (58 Stat. 819; D.C. 1165
Official Code § 1-301.04) is amended as follows: 1166
(a) The section heading is amended by striking the word “Settlement” and inserting the 1167
phrase “Acquisition of real estate; settlement” in its place. 1168
(b) The existing text is designated as subsection (b). 1169
(c) A new subsection (a) is added to read as follows: 1170
“(a) The Mayor may acquire property by negotiated sale for governmental purposes, 1171
including to support and promote economic development and neighborhood revitalization.”. 1172
SUBTITLE S. CERTIFICATE OF OCCUPANCY FEE 1173
Sec. 2181. Short title. 1174
This subtitle may be cited as the “Certificate of Occupancy Fee Reduction Amendment 1175
Act of 2026”. 1176
Sec. 2182. The tabular array under the heading “Special permits and reviews” in section 1177
101.1(b) of Title 12‑M of the District of Columbia Municipal Regulations (12-M DCMR 1178
101.1(b)) is amended by striking the rows 1179
“Certificate of
Occupancy
Copy
$7 for regular copy;
$20 for certified
copy/affidavit
5,000 square feet or less $42 + $33 filing fee
5,001-50,000 square feet
$42 + $0.004/square
foot + $33 filing fee
50,001-100,000 square feet $276 + $0.003/square

53
foot + $33 filing fee
100,001 sq. ft. or more
$471 + $0.0013/square
foot. + $33 filing fee
” 1180
and inserting the rows 1181
“Certificate of
Occupancy
Copy
$7 for regular copy;
$20 for certified
copy/affidavit
Filing Fee $33
1182
” in their place. 1183
SUBTITLE T. CORPORATE FILING FEES 1184
Sec. 2191. Short title. 1185
This subtitle may be cited as the “Corporation Fees Amendment Act of 2026”. 1186
Sec. 2192. Chapter 6 of Title 17 of the District of Columbia Municipal Regulations (17 1187
DCMR § 600 et seq.) is amended as follows: 1188
(a) Subsection 602.1(e) (17 DCMR § 602.1(e)) is amended as follows: 1189
(1) Subparagraph (9) is amended by striking the phrase “two hundred twenty 1190
dollars ($220)” and inserting the phrase “five dollars ($5)” in its place. 1191
(2) Subparagraph (10) is amended by striking the phrase “two hundred twenty 1192
dollars ($220)” and inserting the phrase “five dollars ($5)” in its place. 1193
(3) Subparagraph (11) is amended by striking the phrase “two hundred twenty 1194
dollars ($220)” and inserting the phrase “five dollars ($5)” in its place. 1195

54
(4) Subparagraph (13) is amended by striking the phrase “fifty dollars ($50)” and 1196
inserting the phrase “thirty-five dollars ($35)” in its place. 1197
(5) Subparagraph (14) is amended by striking the phrase “fifty dollars ($50)” and 1198
inserting the phrase “thirty-five dollars ($35)” in its place. 1199
(6) Subparagraph (15) is amended to read as follows: 1200
“(15) Biennial report fees are as follows: 1201
“(A) First biennial report: one hundred fifty dollars ($150); 1202
“(B) Late fee for first biennial report: one hundred dollars ($100); 1203
“(C) Subsequent biennial report: three hundred dollars ($300); and 1204
“(D) Late fee for subsequent biennial report: one hundred dollars ($100).”. 1205
(7) Paragraph (18) is amended by striking the phrase “fifty dollars ($50)” and 1206
inserting the phrase “thirty-five dollars ($35)” in its place. 1207
(8) Paragraph (19) is amended by striking the phrase “fifty dollars ($50)” and 1208
inserting the phrase “thirty-five dollars ($35)” in its place. 1209
(b) Subsection 603.1 (17 DCMR § 603.1) is amended as follows: 1210
(1) Paragraph (i) is amended by striking the phrase “eighty dollars ($80)” and 1211
inserting the phrase “five dollars ($5)” in its place. 1212
(2) Paragraph (j) is amended by striking the phrase “eighty dollars ($80)” and 1213
inserting the phrase “five dollars ($5)” in its place. 1214
(3) Paragraph (k) is amended by striking the phrase “eighty dollars ($80)” and 1215
inserting the phrase “five dollars ($5)” in its place. 1216
(4) Paragraph (m) is amended by striking the phrase “forty dollars ($40)” and 1217
inserting the phrase “thirty-five dollars ($35)” in its place. 1218

55
(5) Paragraph (n) is amended by striking the phrase “forty dollars ($40)” and 1219
inserting the phrase “thirty-five dollars ($35)” in its place. 1220
(6) Paragraph (o) is amended by striking the phrase “eighty dollars ($80)” and 1221
inserting the phrase “seventy-five dollars ($75)” in its place. 1222
(7) Paragraph (r) is amended by the striking the phrase “forty dollars ($40)” and 1223
inserting the phrase “thirty-five dollars ($35)” in its place. 1224
(8) Paragraph (s) is amended by the striking the phrase “forty dollars ($40)” and 1225
inserting the phrase “thirty-five dollars ($35)” in its place. 1226
(c) Subsection 605.1 (17 DCMR § 605.1) is amended as follows: 1227
(1) Paragraph (d) is amended by striking the phrase “two hundred twenty dollars 1228
($220)” and inserting the phrase “five dollars ($5)” in its place. 1229
(2) Paragraph (g) is amended by striking the phrase “fifty dollars ($50)” and 1230
inserting the phrase “thirty-five dollars ($35)” in its place. 1231
(3) Paragraph (h) is amended by striking the phrase “fifty dollars ($50)” and 1232
inserting the phrase “thirty-five dollars ($35)” in its place. 1233
(4) Paragraph (i) is amended to read as follows: 1234
“(i) Biennial report fees are as follows: 1235
“(1) First biennial report: one hundred fifty dollars ($150); 1236
“(2) Late fee for first biennial report: one hundred dollars ($100); 1237
“(2) Subsequent biennial report: three hundred dollars ($300); and 1238
“(4) Late fee for subsequent biennial report: one hundred dollars ($100).”. 1239
(5) Paragraph (l) is amended by striking the phrase “fifty dollars ($50)” and 1240
inserting the phrase “thirty-five dollars ($35)” in its place. 1241

56
(6) Paragraph (m) is amended by striking the phrase “fifty dollars ($50)” and 1242
inserting the phrase “thirty-five dollars ($35)” in its place. 1243
(d) Subsection 606.1 (17 DCMR § 606.1) is amended as follows: 1244
(1) Paragraph (b) is amended by striking the phrase “fifty dollars ($50)” and 1245
inserting the phrase “thirty-five dollars ($35)” in its place. 1246
(2) Paragraph (c) is amended by striking the phrase “fifty dollars ($50)” and 1247
inserting the phrase “thirty-five dollars ($35)” in its place. 1248
(3) Paragraph (d) is amended to read as follows: 1249
“(d) Biennial report fees are as follows: 1250
“(1) First biennial report: one hundred fifty dollars ($150); 1251
“(2) Late fee for first biennial report one hundred dollars ($100); 1252
“(3) Subsequent biennial report: three hundred dollars ($300); and 1253
“(4) Late fee for subsequent biennial report: one hundred dollars ($100).”. 1254
(4) Paragraph (g) is amended by striking the phrase “fifty dollars ($50)” and 1255
inserting the phrase “thirty-five dollars ($35)” in its place. 1256
(5) Paragraph (h) is amended by striking the phrase “fifty dollars ($50)” and 1257
inserting the phrase “thirty-five dollars ($35)” in its place. 1258
(e) Subsection 607.1 (17 DCMR § 607.1) is amended as follows: 1259
(1) Paragraph (f) is amended by striking the phrase “two hundred twenty dollars 1260
($220)” and inserting the phrase “five dollars ($5)” in its place. 1261
(2) Paragraph (h) is amended by striking the phrase “fifty dollars ($50)” and 1262
inserting the phrase “thirty-five dollars ($35)” in its place. 1263

57
(3) Paragraph (i) is amended by striking the phrase “fifty dollars ($50)” and 1264
inserting the phrase “thirty-five dollars ($35)” in its place. 1265
(4) Paragraph (j) is amended to read as follows: 1266
“(j) Biennial report fees are as follows: 1267
“(1) First biennial report: one hundred fifty dollars ($150); 1268
“(2) Late fee for first biennial report: $100; 1269
“(3) Subsequent biennial report: three hundred dollars ($300); and 1270
“(4) Late fee for subsequent biennial report: one hundred dollars ($100).”. 1271
(5) Paragraph (m) is amended by striking the phrase “fifty dollars ($50)” and 1272
inserting the phrase “thirty-five dollars ($35)” in its place. 1273
(6) Paragraph (n) is amended by striking the phrase “fifty dollars ($50)” and 1274
inserting the phrase “thirty-five dollars ($35)” in its place. 1275
(f) Subsection 608.1 (17 DCMR § 608.1) is amended as follows: 1276
(1) Paragraph (g) is amended by striking the phrase “two hundred twenty dollars 1277
($220)” and inserting the phrase “five dollars ($5)” in its place. 1278
(2) Paragraph (j) is amended by striking the phrase “fifty dollars ($50)” and 1279
inserting the phrase “thirty-five dollars ($35)” in its place. 1280
(3) Paragraph (k) is amended by striking the phrase “fifty dollars ($50)” and 1281
inserting the phrase “thirty-five dollars ($35)” in its place. 1282
(4) Paragraph (l) is amended to read as follows: 1283
“(l) Biennial report fees are as follows: 1284
“(1) First biennial report: one hundred fifty dollars ($150); and 1285
“(2) Late fee for first biennial report: one hundred dollars ($100); 1286

58
“(3) Subsequent biennial report and late fee: three hundred dollars ($300); and 1287
“(4) Late fee for subsequent biennial report: one hundred dollars ($100).”. 1288
(5) Paragraph (o) is amended by striking the phrase “fifty dollars ($50)” and 1289
inserting the phrase “thirty-five dollars ($35)” in its place. 1290
(6) Paragraph (p) is amended by striking the phrase “fifty dollars ($50)” and 1291
inserting the phrase “thirty-five dollars ($35)” in its place. 1292
(g) Subsection 609.1 (17 DCMR § 609.1) is amended as follows: 1293
(1) Paragraph (c) is amended by striking the phrase “eighty dollars ($80)” and 1294
inserting the phrase “five dollars ($5)” in its place. 1295
(2) Paragraph (e) is amended by striking the phrase “forty dollars ($40)” and 1296
inserting the phrase “thirty-five dollars ($35)” in its place. 1297
(3) Paragraph (f) is amended by striking the phrase “forty dollars ($40)” and 1298
inserting the phrase “thirty-five dollars ($35)” in its place. 1299
(4) Paragraph (g) is amended to read as follows: 1300
“(g) Biennial report fees are as follows: 1301
“(1) First biennial report: fifty dollars ($50); 1302
“(2) Late fee for first biennial report: fifty dollars ($50); 1303
“(3) Subsequent biennial report: eighty dollars ($80); and 1304
“(4) Late fee for subsequent biennial report: fifty dollars ($50).”. 1305
(4) Paragraph (j) is amended by striking the phrase “forty dollars ($40)” and 1306
inserting the phrase “thirty-five dollars ($35)” in its place. 1307
(5) Paragraph (k) is amended by striking the phrase “forty dollars ($40)” and 1308
inserting the phrase “thirty-five dollars ($35)” in its place. 1309

59
(h) Subsection 610.1 (17 DCMR § 610.1) is amended as follows: 1310
(1) Paragraph (c) is amended to read as follows: 1311
“(c) Statement of dissolution: five dollars ($5); 1312
“(1) If by a nonprofit: five dollars ($5);”. 1313
(2) Paragraph (f) is amended to read as follows: 1314
“(f) Certificate of good standing or status certificates: thirty-five dollars ($35);”. 1315
(3) Paragraph (g) is amended to read as follows: 1316
“(g) Certified copy of filed record: thirty-five dollars ($35);”. 1317
(4) Paragraph (h) is amended to read as follows: 1318
“(h) Biennial report fees are as follows: 1319
“(1) First biennial report: one hundred fifty dollars ($150); 1320
“(A) If by a non-profit: seventy-five dollars ($75); 1321
“(2) Late fee for first biennial report: one hundred dollars ($100); 1322
“(A) If by a non-profit: fifty dollars ($50); 1323
“(3) Subsequent biennial report: three hundred dollars ($300); 1324
“(A) If by a non-profit: eighty dollars ($80); and 1325
“(4) Late fee for subsequent biennial report: one hundred dollars ($100); 1326
“(A) If by a nonprofit, fifty dollars ($50).”. 1327
(5) Paragraph (k) is amended to read as follows: 1328
“(k) Change or registered agent by entity: thirty-five dollars ($35);”. 1329
(6) Paragraph (l) is amended to read as follows: 1330
“(l) Change of name or address by noncommercial registered agent: thirty-five dollars 1331
($35);”. 1332

60
(i) Subsection 611.1 (17 DCMR § 611.1) is amended as follows: 1333
(1) Paragraph (d) is amended by striking the phrase “two hundred twenty dollars 1334
($220)” and inserting the phrase “five dollars ($5)” in its place. 1335
(2) Paragraph (e) is amended by striking the phrase “fifty dollars ($50)” and 1336
inserting the phrase “thirty-five dollars ($35)” in its place. 1337
(3) Paragraph (f) is amended by striking the phrase “fifty dollars ($50)” and 1338
inserting the phrase “thirty-five dollars ($35)” in its place. 1339
(4) Paragraph (g) is amended to read as follows: 1340
“(g) Biennial report fees are as follows: 1341
“(1) First biennial report: one hundred fifty dollars ($150); 1342
“(2) Late fee for first biennial report: one hundred dollars ($100); 1343
“(3) Subsequent biennial report and late fee: three hundred dollars ($300); and 1344
“(4) Late fee for subsequent biennial report one hundred dollars ($100).”. 1345
(5) Paragraph (k) is amended by striking the phrase “fifty dollars ($50)” and 1346
inserting the phrase “thirty-five dollars ($35)” in its place. 1347
(6) Paragraph (l) is amended by striking the phrase “fifty dollars ($50)” and 1348
inserting the phrase “thirty-five dollars ($35)” in its place. 1349
SUBTITLE U. GOLDEN TRIANGLE BUSINESS IMPROVEMENT DISTRICT 1350
Sec. 2201. Short title. 1351
This subtitle may be cited as the “Golden Triangle Business Improvement District 1352
Amendment Act of 2026”. 1353

61
Sec. 2202. Section 202(c)(2) of the Business Improvement Districts Act of 1996, 1354
effective March 17, 2005 (D.C. Law 15-257; D.C. Official Code § 2-1215.52(c)(2)), is amended 1355
by adding a new subparagraph (F) to read as follows: 1356
“(F) For tax year 2027 and each tax year thereafter, a 3% annual increase 1357
in the BID tax rate over the prior year’s tax rate is hereby authorized and imposed, subject to the 1358
requirements of section 8.” 1359
SUBTITLE V. HOME PURCHASE ASSISTANCE PROGRAM 1360
Sec. 2211. Short title. 1361
This subtitle may be cited as the “Home Purchase Assistance Program Revision 1362
Amendment Act of 2026”. 1363
Sec. 2212. Section 3a of the Home Purchase Assistance Fund Act of 1978, effective July 1364
1, 2016 (D.C. Law 21-139; D.C. Official Code § 42-2602.01), is amended as follows: 1365
(a) Subsection (d) is repealed. 1366
(b) Subsection (e)(1)(A) is amended to read as follows: 1367
“(A) Funds necessary to administer the Program and provide financial 1368
assistance to qualifying applicants shall be disbursed to a grantee who has an agreement or 1369
contract with the District to administer the Program.”. 1370
SUBTITLE W. CHILDREN’S NATIONAL HOSPITAL 1371
Sec. 2221. Short title. 1372
This subtitle may be cited as the “Children’s National Hospital Grantmaking Authority 1373
Amendment Act of 2026”. 1374

62
Sec. 2222. Section 2032 of the Deputy Mayor for Planning and Economic Development 1375
Limited Grant-Making Authority Act of 2012, effective September 20, 2012 (D.C. Law 19-168; 1376
D.C. Official Code § 1-328.04), is amended by adding a new subsection (rr) to read as follows: 1377
“(rr) Notwithstanding the Grant Administration Act of 2013, effective December 24, 1378
2013 (D.C. Law 20-61; D.C. Official Code § 1-328.11 et seq.), the Deputy Mayor may issue one 1379
or more grants to Children’s National Hospital for site assessments for a new hospital campus.”. 1380
Sec. 2223. Applicability. 1381
This subtitle shall apply as of July 15, 2026. 1382
SUBTITLE X. NONPROFIT AFFORDABLE HOUSING DEVELOPMENT TAX 1383
RELIEF CLARIFICATION 1384
Sec. 2231. Short title. 1385
This subtitle may be cited as the “Nonprofit Affordable Housing Development Tax Relief 1386
Clarification Amendment Act of 2026”. 1387
Sec. 2232. Section 47-1005.02 of the District of Columbia Official Code is amended by 1388
adding a new subsection (e) to read as follows: 1389
“(e) For the purposes of this section, an organization that is not organized or operated for 1390
private gain is considered to control an entity if the organization: 1391
“(1) Owns a majority voting interest in the entity or the entity’s managing 1392
member; and 1393
“(2) Participates on a regular, continuous, and substantial basis in the day-to-day 1394
operation of, and management decision-making for, the affordable housing owned by or leased 1395
to the entity.”. 1396
SUBTITLE Y. RELEASES OF DEEDS OF TRUST 1397

63
Sec. 2241. Short title. 1398
This subtitle may be cited as the “Release of Deeds of Trust Amendment Act of 2026”. 1399
Sec. 2242. Section 545b(b)(2) of subchapter 2 of chapter 16 of An Act To establish a 1400
code of law for the District of Columbia, effective April 29, 1998 (D.C. Law 12-86; D.C. 1401
Official Code § 42-818.02(b)(2)), is amended as follows: 1402
(a) Subparagraph (A) is amended by striking the phrase “competent jurisdiction.” and 1403
inserting the phrase “competent jurisdiction; or” in its place. 1404
(b) A new subparagraph (B) is added to read as follows: 1405
“(B) The deed of trust is held by the District government.” 1406
Sec. 2243. Applicability. 1407
This subtitle shall apply as of April 29, 1998. 1408
SUBTITLE Z. HOUSING PRODUCTION TRUST FUND REPORTING 1409
Sec. 2251. Short title. 1410
This subtitle may be cited as the “Housing Production Trust Fund Reporting Amendment 1411
Act of 2026”. 1412
Sec. 2252. The Housing Production Trust Fund Act of 1988, effective March 16, 1989 1413
(D.C. Law 7-202; D.C. Official Code § 42-2801 et seq.), is amended as follows: 1414
(a) Section 3 (D.C. Official Code § 42-2802) is amended as follows: 1415
(1) Subsection (b-1) is amended as follows: 1416
(A) Paragraph (1) is amended by striking the phrase “At least 40% of the 1417
funds obligated to new projects” and inserting the phrase “At least 40% of total housing units in 1418
new construction projects to which HPTF funds are obligated” in its place. 1419

64
(B) Paragraph (2) is amended by striking the phrase “At least 50% of the 1420
funds obligated to new projects” and inserting the phrase “At least 50% of total housing units in 1421
new construction projects to which HPTF funds are obligated” in its place. 1422
(2) Subsection (d) is amended as follows: 1423
(A) Paragraph (9) is amended as follows: 1424
(i) Subparagraph (A) is amended to read as follows: 1425
“(A) A written report that provides aggregated information on the 1426
affordable housing units that would be produced or preserved from all proposals that met the 1427
Department’s minimum requirements, including the number of housing units proposed in the 1428
following categories: 1429
Affordability Level Total Number of Proposed Units
Selected Project Proposals All Project Proposals that
Met Minimum
Requirements
New
Construction
Preservation
Units
New
Construction
Preservation
Units
Extremely low income
Very low income
Low income
Total Affordable Units
1430
(ii) Subparagraph (D) is amended as follows: 1431
(I) Sub-subparagraph (v) is amended to read as follows: 1432

65
“(v) For new construction projects, the number of extremely low-1433
income housing units per project proposal, the number of very low-income housing units per 1434
project proposal, the number of low-income housing units per project proposal, and the amount 1435
of Local Rent Supplement assistance proposed for the project; and”. 1436
(II) A new sub-subparagraph (vi) is added to read as 1437
follows: 1438
“(vi) For each preservation project proposal, the number of 1439
housing units that will, upon completion of rehabilitation, be rented at levels affordable to 1440
households earning up to 30% of the area median income, the number of housing units that will 1441
be rented at levels affordable to households earning between 30% and 50% of the area median 1442
income, and the number of housing units that will be rented at levels affordable to households 1443
earning between 50% and 80% of the area median income;”. 1444
(b) Section 4a (D.C. Official Code § 42-2803.01) is amended as follows: 1445
(1) The section heading is amended to read as follows: 1446
“Sec. 4a. Annual reporting.” 1447
(2) The existing text is designated as subsection (a). 1448
(3) Newly designated subsection (a) is amended as follows: 1449
(A) Paragraph (7) is amended to read as follows: 1450
“(7) The percentage of total housing units in new construction projects to which 1451
HPTF funds are legally obligated during the prior fiscal year, to rental housing or 1452
homeownership opportunities for households with incomes at or below 30% of the area median 1453
income; 1454

66
(B) New paragraphs (8), (9), (10), (11), and (12) are added to read as 1455
follows: 1456
“(8) The percentage of total housing units in new construction projects to which 1457
HPTF funds are legally obligated during the prior fiscal year, to rental housing or 1458
homeownership opportunities for households with incomes at or below 50% of the area median 1459
income; 1460
“(9) The percentage of total housing units in new construction projects to which 1461
HPTF funds are legally obligated during the prior fiscal year to rental housing or homeownership 1462
opportunities for households with incomes at or below 80% of the area median income;” 1463
“(10) For rental units in preservation projects to which HPTF funds are legally 1464
obligated during the prior fiscal year: 1465
“(A) The percentage which will have, upon completion of rehabilitation, 1466
rents affordable to households earning up to 30% of the area median income. 1467
“(B) The percentage which will have, upon completion of rehabilitation, 1468
rents affordable to households earning between 30% and 50% of the area median income. 1469
“(C) The percentage which will have, upon completion of rehabilitation, 1470
rents affordable to households earning between 50% and 80% of the area median income. 1471
“(D) The percentage which will have, upon completion of rehabilitation, 1472
rents affordable to households earning more than 80% of the area median income. 1473
“(E) The percentage which will be rented at levels affordable to 1474
households earning up to 30% of the area median income pursuant to an affordable housing 1475
covenant. 1476

67
“(F) The percentage which will be rented at levels affordable to 1477
households earning between 30% and 50% of the area median income pursuant to an affordable 1478
housing covenant. 1479
“(G) The percentage which will be rented at levels affordable to 1480
households earning between 50% and 80% of the area median income pursuant to an affordable 1481
housing covenant. 1482
“(11) The number of housing units assisted, including the number of rental 1483
housing units assisted and the number of homeownership units assisted; and 1484
“(12) The amount expended on administrative costs during the prior fiscal year.”. 1485
TITLE III. PUBLIC SAFETY AND JUSTICE 1486
SUBTITLE A. PUBLIC SERVICES HOTEL OCCUPANCY FEE 1487
Sec. 3001. Short title. 1488
This subtitle may be cited as the “Public Services Hotel Occupancy Fee Amendment Act 1489
of 2026”. 1490
Sec. 3002. The Emergency and Non-Emergency Telephone Calling Systems Fund Act of 1491
2000, effective October 19, 2000 (D.C. Law 13-172; D.C. Official Code § 34-1801 et seq.), is 1492
amended by adding new sections 603a and 603b to read as follows: 1493
“Sec. 603a. Public services hotel occupancy fee. 1494
“(a) A fee, separate from, and in addition to, the taxes imposed by section 604 and D.C. 1495
Official Code §§ 47-2002(a)(2), 47-2002.02(1), 47-2002.03a, 2202(a)(2), 47-2202.02(1), and 47-1496
2202.03a, is imposed on all hotels a fee of $.80 per hotel room per occupied night. 1497
“(b) The fee imposed by subsection (a) of this section shall be reported and remitted in 1498
the manner and form prescribed by the Chief Financial Officer under Chapter 20 of Title 47 of 1499

68
the District of Columbia Official Code and shall be subject to all collection, enforcement, and 1500
administrative provisions applicable to unpaid taxes or fees, as provided in Chapters 20, 41, 42, 1501
43, and 44 of Title 47 of the District of Columbia Official Code. 1502
“(c) The revenue received pursuant to the fee imposed by this section shall be deposited 1503
into the Public Services Telecommunications Fund established by section 603b. 1504
“(d) For the purposes of this section, the term: 1505
“(1) “Hotel” means a person that furnishes rooms, lodgings, or other 1506
accommodations to transients, including hotels, inns, tourist camps, tourist cabins, or any other 1507
place in which rooms, lodgings, or accommodations are regularly furnished to transients, for 1508
which the sale of or charges for are subject to taxation under D.C. Official Code § 47-2002(a)(2); 1509
and 1510
“(2) “Hotel room” means a room, suite of rooms, short term rental as defined in 1511
section 101(5) of the Short-Term Rental Regulation Act of 2018. effective April 25, 2019 (D.C. 1512
Law 22-307; D.C. Official Code § 30-201.01(5)), vacation rental as defined in section 101(6) of 1513
the Short-Term Rental Regulation Act of 2018. effective April 25, 2019 (D.C. Law 22-307; D.C. 1514
Official Code § 30-201.01(6)), or any other accommodation subject to the tax imposed by D.C. 1515
Official Code § 47-2002(a)(2). 1516
“Sec. 603b. Public Services Telecommunications Fund. 1517
“(a) There is established as a special fund the Public Services Telecommunications Fund 1518
(“Fund”), which shall be administered by the Mayor in accordance with this section. 1519
“(b) Revenue from the fee imposed by section 603a shall be deposited in the Fund. 1520
“(c) Money in the Fund may be used for the purposes described in section 603(c) and to 1521
pay for the costs of other public services. 1522

69
“(d) Any money remaining available in the Fund at the end of a fiscal year, as determined 1523
by the Chief Financial Officer in the fiscal year-end close, shall be transferred to the unassigned 1524
fund balance of the General Fund of the District of Columbia as part of the fiscal year-end 1525
close.”. 1526
SUBTITLE B. METROPOLITAN POLICE DEPARTMENT CADET PROGRAM 1527
Sec. 3011. Short title. 1528
This subtitle may be cited as the “Law Enforcement Cadet Pathways Expansion 1529
Amendment Act of 2026”. 1530
Sec. 3012. Sections 2(a)(2) of the Police Officer and Firefighter Cadet Programs Funding 1531
Authorization and Human Rights Act of 1977 Amendment Act of 1982, effective March 9, 1983 1532
(D.C. Law 4-172; D.C. Official Code § 5-109.01(a)(2)), is amended to read as follows: 1533
“(2) The police officer cadet program established by paragraph (1) of this 1534
subsection shall be composed of: 1535
“(A) Senior year high school students or high school graduates under 25 1536
years of age who reside in the District of Columbia; and 1537
“(B) High school graduates under 25 years of age who reside in a 1538
jurisdiction other than the District that is a member of the Metropolitan Washington Council of 1539
Governments; provided, that no more than 25 such individuals shall be participants in the police 1540
officer cadet program at any one time; provided further, that the Chief of MPD shall provide 1541
preference in admission to the police officer cadet program to individuals meeting the standard 1542
set forth in subparagraph (A) of this paragraph.”. 1543
SUBTITLE C. CRIMINAL BACKGROUND CHECKS 1544
Sec. 3021. Short title. 1545

70
This subtitle may be cited as the “Criminal Background Check and Fingerprinting 1546
Authority Amendment Act of 2026”. 1547
Sec. 3022. Sections 3043 of the Background Check Fingerprinting Authority and Rap 1548
Back Program Act of 2025, effective December 6, 2025 (D.C. Law 26-55; D.C. Official Code § 1549
4-1551.03), is amended as follows: 1550
(a) Subsection (a) is amended by: 1551
(1) Striking the phrase “If the fingerprinting of an individual is” and inserting the 1552
phrase “When conducting the fingerprinting of an individual” in its place. 1553
(2) Striking the word “may” and inserting the word “shall” in its place; 1554
(3) Striking the word “forward” and inserting the phrase “shall forward” in its 1555
place; 1556
(4) Striking the word “receive” and inserting the phrase “shall receive” in its 1557
place; and 1558
(5) Striking the word “disseminate” and inserting the phrase “shall disseminate” 1559
in its place. 1560
(b) Subsection (b) is amended to read as follows: 1561
“(b) The authority provided by this section applies to: 1562
“(1) Fingerprinting authorized under the District of Columbia Rap Back Program; 1563
and 1564
“(2) Fingerprinting required or authorized for the purposes of administering the 1565
following provisions of District law: 1566

71
“(A) Section 1102.1 of Title 6-A of the District of Columbia Municipal 1567
Regulations, relating to the commission or employment of a special police officer, conducted by 1568
the Metropolitan Police Department; 1569
“(B) Section 2105.1 of Title 17 of the District of Columbia Municipal 1570
Regulations, relating to the certification or employment of a security officer, conducted by the 1571
Metropolitan Police Department; 1572
“(C) Section 658H of the Child Care and Development Block Grant act of 1573
1990, approved November 19, 2014 (128 Stat. 1971; 42 USC § 9858f), relating to employees 1574
and applicants of licensed child development facilities, conducted by the Office of the State 1575
Superintendent of Education; 1576
“(D) Title V of the Prevention of Child Abuse and Neglect Act of 1977, 1577
effective September 23, 1977 (D.C. Law 2-22; D.C. Official Code § 4-1305.01 et seq.), relating 1578
to individuals who seeks to be approved or licensed as adoptive parent, kinship caregiver, or 1579
legal guardian, individuals with whom a child is placed under D.C. Official Code § 16-2320(a), 1580
and adults residing in the home of such individuals, conducted by the Metropolitan Police 1581
Department. 1582
“(E) The Youth Employment Act of 1979, effective January 5, 1980 (D.C. 1583
Law 3-46; D.C. Official Code § 32-241 et seq.), relating to employees and volunteers of 1584
employers and grantees participating in certain programs administered by the Department of 1585
Employment Services, conducted by the Metropolitan Police Department; 1586
“(F) The Firearms Control Regulations Act of 1975, effective September 1587
24, 1976 (D.C. Law 1-85; D.C. Official Code § 7-2501.01 et seq.), relating to firearm 1588
registration applicants, conducted by the Metropolitan Police Department; 1589

72
“(G) Section 2321.5(d) of Title 24 of the District of Columbia Municipal 1590
Regulations, relating to firearms dealer licensing, conducted by the Metropolitan Police 1591
Department; 1592
“(H) Section 2337(d) of Title 24 of the District of Columbia Municipal 1593
Regulations, relating to concealed carry pistol licensing, conducted by the Metropolitan Police 1594
Department; 1595
“(I) The District of Columbia Health Occupations Revision Act of 1985 1596
(“Health Occupations Revision Act”), effective March 25, 1986 (D.C. Law 6-99; D.C. Official 1597
Code § 3-1201.01 et seq.), relating to licensed health professionals regulated by the Department 1598
of Health and the health-licensing boards established under the Health Occupations Revision 1599
Act, conducted by the Metropolitan Police Department; 1600
“(J) The Criminal Background Checks for the Protection of Children Act 1601
of 2004, effective April 13, 2005 (D.C. Law 15-353; D.C. Official Code § 4-1501.01 et seq.), 1602
related to applicants for employment, employees, contractors, applicants for voluntary service, 1603
and volunteers of child- and youth-serving District agencies and private entities that are licensed 1604
by or contract with the District to provide direct services to children or youth, or for the benefit 1605
of children or youth, conducted by the Metropolitan Police Department; and 1606
“(K) The Department of Corrections Criminal Background Investigation 1607
Authorization Act of 1988, effective June 19, 1998 (D.C. Law 12-126; D.C. Code § 24-211.01 et 1608
seq.), relating to Department of Corrections employees, including non-probationary employees, 1609
conducted by the Department of Corrections.”. 1610
SUBTITLE D. METROPOLITAN POLICE DEPARTMENT SENIOR POLICE 1611
OFFICER ELIGIBILITY 1612

73
Sec. 3031. Short title. 1613
This subtitle may be cited as the “Senior Police Officer Eligibility Expansion 1614
Amendment Act of 2026”. 1615
Sec. 3032. Section 202(f)(1) of the Omnibus Police Reform Amendment Act of 2000, 1616
effective October 4, 2000 (D.C. Law 13-160; D.C. Official Code § 5-107.01(f)(1)), is amended 1617
by striking the semicolon and inserting the phrase “, except if, after the determination of serious 1618
misconduct, the applicant served as an officer for at least 5 more years and did not receive a 1619
suspension of 10 days or more in the 5 years preceding the member’s retirement;” in its place. 1620
SUBTITLE E. METROPOLITAN POLICE DEPARTMENT TRAINING 1621
ACADEMY COLLEGE CREDIT 1622
Sec. 3041. Short title. 1623
This subtitle may be cited as the “Metropolitan Police Department Training Academy 1624
College Credit Opportunity Amendment Act of 2026”. 1625
Sec. 3042. Section 202(e)(1) of the Omnibus Police Reform Amendment Act of 2000, 1626
effective October 4, 2000 (D.C. Law 13-160; D.C. Official Code § 5-107.01), is amended by 1627
striking the phrase “the Department’s initial training program for recruits, an applicant may 1628
satisfy up to 20 credits of the 60-credit hour requirements by earning credits through the initial 1629
training program for recruits” and inserting the phrase “recruit training in the Department’s 1630
training academy, the credit hours so awarded by the college or university may, in the discretion 1631
of the Department, count toward satisfying the 60-credit hour requirement” in its place. 1632
SUBTITLE F. HOMELAND SECURITY COMMISSION DISSOLUTION 1633
Sec. 3051. Short title. 1634

74
This subtitle may be cited as the “Homeland Security Commission Dissolution 1635
Amendment Act of 2026”. 1636
Sec. 3052. Dissolution of the Homeland Security Commission. 1637
Title II of the Homeland Security, Risk Reduction, and Preparedness Amendment Act of 1638
2006, effective March 14, 2007 (D.C. Law 16-262; D.C. Code §§ 7-2271.01–7-2271.07), is 1639
repealed. 1640
Sec. 3053. Disposition of Homeland Security Commission records and information. 1641
All records and information of the Homeland Security Commission (“Commission”) 1642
shall, on October 1, 2026, become the records and information of the Homeland Security and 1643
Emergency Management Agency (“HSEMA”), and all such records and information obtained by 1644
the Commission pursuant to Title II of the Homeland Security, Risk Reduction, and 1645
Preparedness Amendment Act of 2006, effective March 14, 2007 (D.C. Law 16-262; D.C. Code 1646
§§ 7-2271.01–7-2271.07), shall be destroyed by HSEMA by September 30, 2027. 1647
Sec. 3054. Ongoing confidentiality. 1648
(a) Persons other than Homeland Security Commission (“Commission”) members who 1649
attended any Commission meeting which, pursuant to section 204 of the Homeland Security, 1650
Risk Reduction, and Preparedness Amendment Act of 2006, effective March 14, 2007 (D.C. Law 1651
16-262; D.C. Code §§ 7-2271.01–7-2271.04), was not open to the public, shall not disclose what 1652
occurred at the meeting to anyone who was not in attendance. 1653
(b) Commission members who attended meetings not open to the public shall not disclose 1654
what occurred with anyone who was not in attendance (except other Commission members). 1655
(c) Members of the Commission, persons who attended a Commission meeting, and 1656
persons who presented information to the Commission may not be required to disclose, in any 1657

75
administrative, civil, or criminal proceeding, information presented at or opinions formed as a 1658
result of a Commission meeting. 1659
(d) All information and records generated by the Commission, including statistical 1660
compilations and reports, and all information and records acquired by the Commission, are 1661
confidential and all such information and records in possession of the Homeland Security and 1662
Emergency Management Agency pursuant to section 3053 are confidential. Notwithstanding the 1663
foregoing, Commission information and records may be disclosed by the Homeland Security and 1664
Emergency Management Agency as necessary to carry out its duties and purposes. The 1665
information and records may be disclosed by the Homeland Security and Emergency 1666
Management Agency to another homeland security agency or a homeland security commission if 1667
the other agency or commission is governed by confidentiality provisions which afford the same 1668
or greater protections as those that were provided in Title II of the Homeland Security, Risk 1669
Reduction, and Preparedness Amendment Act of 2006, effective March 14, 2007 (D.C. Law 16-1670
262; D.C. Code §§ 7-2271.01–7-2271.07). 1671
(e) Except as permitted by this section, information and records of the Commission shall 1672
not be disclosed voluntarily, pursuant to a subpoena, in response to a request for discovery in any 1673
adjudicative proceeding, or in response to a request made under made under Title II of the 1674
District of Columbia Administrative Procedure Act, effective March 25, 1977 (D.C. Law 1-96; 1675
D.C. Official Code § 2-531 et seq.), nor shall it be introduced into evidence in any 1676
administrative, civil, or criminal proceeding. 1677
(f) Information and records that were presented to the Commission shall not be immune 1678
from subpoena or discovery, or prohibited from being introduced into evidence, solely because 1679

76
the information and records were made available to the Commission, if the information and 1680
records could have been obtained through other sources. 1681
SUBTITLE G. SAFE PASSAGE PROGRAM 1682
Sec. 3061. Short title. 1683
This subtitle may be cited as the “Safe Passage Program Amendment Act of 2026”. 1684
Sec. 3062. Section 3023(a)(2) of the Office of Deputy Mayor for Public Safety and 1685
Justice Establishment Act of 2011, effective September 6, 2023 (D.C. Law 25-50; D.C. Official 1686
Code § 1-301.192(a)(2)), is amended by striking the phrase “shall establish” and inserting the 1687
phrase “may establish” in its place. 1688
TITLE IV. PUBLIC EDUCATION SYSTEM 1689
SUBTITLE A. UNIFORM PER STUDENT FUNDING FORMULA 1690
Sec. 4001. Short title. 1691
This subtitle may be cited as the “Funding for Public Schools and Public Charter Schools 1692
Amendment Act of 2026”. 1693
Sec. 4002. The Uniform Per Student Funding Formula for Public Schools and Public 1694
Charter Schools Act of 1998, effective March 26, 1999 (D.C. Law 12-207; D.C. Official Code § 1695
38-2901 et seq.), is amended as follows: 1696
(a) Section 102 (D.C. Official Code § 38-2901) is amended as follows: 1697
(1) Paragraph (1A) is redesignated as paragraph (1A-i). 1698
(2) A new paragraph (1A) is added to read as follows: 1699
“(1A) “Advanced Technical Center” shall have the same meaning as provided in 1700
section 7f-1(d)(1) of the State Education Office Establishment Act of 2000, effective October 21, 1701
2000 (D.C. Law 13-176; § 38–2612.01(d)(1)). 1702

77
(b) Section 103 (D.C. Official Code § 38-2902) is amended as follows: 1703
(1) Subsection (a) is amended by striking the phrase “DCPS and Public Charter 1704
Schools of the District of Columbia.” and inserting the phrase “DCPS and Public Charter 1705
Schools and funding for Advanced Technical Centers.” 1706
(2) Subsection (b) is amended by striking the phrase “DCPS and Public Charter 1707
Schools;” and inserting the phrase “DCPS and Public Charter Schools and funding for Advanced 1708
Technical Centers;” 1709
(c) Section 104(a) (D.C. Official Code § 38-2903(a)) is amended by striking the phrase 1710
“is $15,070 per student for Fiscal Year 2026 and $14,110 for subsequent fiscal years” and 1711
inserting the phrase “is $15,455 per student for Fiscal Year 2027 and $14,632 per student for 1712
subsequent fiscal years” in its place. 1713
(d) Section 105 (D.C. Official Code § 38-2904) is amended by striking the tabular array 1714
and inserting the following tabular array in its place: 1715
“Grade Level Weighting Per Pupil Allocation
in FY 2027
“Pre-Kindergarten 3 1.34 $20,710
“Pre-Kindergarten 4 1.30 $20,092
“Kindergarten 1.30 $20,092
“Grades 1-5 1.00 $15,455
“Grades 6-8 1.08 $16,691
“Grades 9-12 1.22 $18,855
“Alternative program 1.58 $24,419
“Special education school 1.17 $18,082

78
“Adult 1.00 $15,455
”. 1716
1717
(e) A new section 104a is added to read as follows: 1718
“Sec. 104a. Funding for Advanced Technical Centers. 1719
“(a) There shall be allocated each year to the Advanced Technical Centers program of the 1720
Office of the State Superintendent of Education funding in an amount equal to 58% of the annual 1721
foundation level prescribed in section 104 for each student enrolled in an Advanced Technical 1722
Center. 1723
“(b) No weightings, additional allocations, or supplements under this act shall apply to 1724
allocations to the Office of the State Superintendent of Education for students enrolled in an 1725
Advanced Technical Center. 1726
“(c) The funding allocated to the Advanced Technical Centers program under this section 1727
shall be in addition to such other funding as may be allocated to the program from other 1728
sources.”. 1729
(f) Section 105 (D.C. Official Code § 38-2904) is amended as follows: 1730
(1) The existing text is designated as subsection (a). 1731
(2) A new subsection (b) is added to read as follows: 1732
“(b) The weightings and per pupil allocations set forth in this section shall not apply to 1733
allocations of funding to Advanced Technical Centers under section 104a.”. 1734
(g) Section 106 (D.C. Official Code § 38-2905) is amended as follows: 1735
(1) Subsection (c) is amended to read as follows: 1736
“(c) The supplemental allocations shall be calculated by applying weightings to the 1737
foundation level as follows: 1738

79
“Special education add-ons: 1739
“Level/
Program
Definition Weighting Per Pupil
Allocation in
FY 2027
“Level 1:
Special
Education
8 hours or less per school week of specialized
services
0.97 $14,991
“Level 2:
Special
Education
More than 8 hours and less than or equal to 16
hours per school week of specialized services
1.20 $18,546
“Level 3:
Special
Education
More than 16 hours and less than or equal to 24
hours per school week of specialized services
1.97 $30,446
“Level 4:
Special
Education
More than 24 hours per school week of
specialized services which may include
instruction in a self-contained (dedicated)
special education school other than residential
placement
3.49 $53,938
“Special
Education
Compliance
Funding provided in addition to special
education level add-on funding on a per-
student basis for special education compliance
0.099 $1,530

80
“Attorney’s
Fees
Supplement
Funding provided in addition to special
education level add-on funding on a per-
student basis for attorney’s fees
0.089 $1,375
1740
“General education add-ons: 1741
“Level/ Program Definition Weighting Per Pupil
Supplemental
Allocation
FY 2027
“Elementary
English Language
Learner
Additional funding for English language
learners in grades PK3-5
0.50 $7,728
“Secondary
English Language
Learner
Additional funding for English language
learners in grades 6-12, alternative students,
adult students, and students in special
education schools
0.75 $11,591
“At-risk (general) Additional funding for students in foster
care, who are homeless, on TANF or SNAP,
or behind grade level in high school
0.30 $4,637
“At-risk High
School Over-Age
Supplement
Funding provided in addition to at-risk
(general) funding for students who are
behind grade level in high school
0.06 $927

81
“At-risk > 40%
Concentration
Supplement
Funding provided in addition to at-risk
(general) funding for the number of at-risk
students above 40% enrolled in a school
where at least 40% of the student population
is at-risk
0.07 $1,082
“At-risk > 70%
Concentration
Supplement
Funding provided in addition to at-risk
(general) funding and at-risk > 40%
concentration supplement funding for the
number of at-risk students above 70%
enrolled in a school where at least 70% of the
student population is at-risk
0.07 $1,082
1742
“Residential add-ons: 1743
“Level/ Program Definition Weighting Per Pupil
Allocation in
FY 2027
“Residential Funding provided on a per-student basis for a
District of Columbia Public Schools school or
public charter school that provides students with
room and board in a residential setting, in
addition to their instructional program
1.67 $25,810

82
“Level 1: Special
Education -
Residential
Funding in addition to special education
(general) funding to support the after-hours level
1 special education needs of students living in a
District of Columbia Public Schools school or
public charter school that provides students with
room and board in a residential setting
0.37 $5,718
“Level 2: Special
Education -
Residential
Funding in addition to special education
(general) funding to support the after-hours level
2 special education needs of students living in a
District of Columbia Public Schools school or
public charter school that provides students with
room and board in a residential setting
1.34 $20,710
“Level 3: Special
Education -
Residential
Funding in addition to special education
(general) funding to support the after-hours level
3 special education needs of students living in a
District of Columbia Public Schools school or
public charter school that provides students with
room and board in a residential setting
2.89 $44,665
“Level 4: Special
Education -
Residential
Funding in addition to special education
(general) funding to support the after-hours level
4 special education needs of students living in a
District of Columbia Public Schools school or
2.89 $44,665

83
public charter school that provides students with
room and board in a residential setting
“Limited English
Proficiency/Non-
English
Proficiency -
Residential
Funding in addition to residential (general)
funding to support the after-hours limited and
non-English proficiency needs of students living
in a District of Columbia Public Schools school
or public charter school that provides students
with room and board in a residential setting
0.668 $10,324

1744
“Special education add-ons for students with an extended school year (“ESY”) services 1745
indicated in their individualized education programs (“IEPs”): 1746
“Level/
Program
Definition Weighting Per Pupil
Allocation in
FY 2027
“Special
Education
Level 1 ESY
Additional funding to support the summer school
or program need for level 1 special education
students with ESY services indicated in their
IEPs
0.063 $974
“Special
Education
Level 2 ESY
Additional funding to support the summer school
or program need for level 2 special education
students with ESY services indicated in their
IEPs
0.227 $3,508

84
“Special
Education
Level 3 ESY
Additional funding to support the summer school
or program need for level 3 special education
students with ESY services indicated in their
IEPs
0.491 $7,588
“Special
Education
Level 4 ESY
Additional funding to support the summer school
or program need for level 4 special education
students with ESY services indicated in their
IEPs
0.491 $7,588
”. 1747
1748
(2) A new subsection (h) is added to read as follows: 1749
“(h) The weightings and per pupil allocations set forth in this section shall not apply to 1750
allocations of funding to Advanced Technical Centers under section 104a.”. 1751
(h) Section 106a (D.C. Official Code § 38-2905.01) is amended by adding a new 1752
subsection (e) to read as follows: 1753
“(e) The additional allocations and supplements set forth in this section shall not apply to 1754
allocations of funding to Advanced Technical Centers under section 104a.”. 1755
(i) Subsection 107 (D.C. Official Code § 38-2906) is amended by adding a new 1756
paragraph (f) to read as follows: 1757
“(f) Annual allocations of funding for Advanced Technical Centers pursuant to the 1758
Formula shall equal the total estimated costs for the number of resident students projected to 1759
attend Advanced Technical Centers during the fiscal year for which the allocation of funding is 1760
made. The base for the projections shall be the enrollment for the school year preceding the 1761
fiscal year for which the appropriation is made. The inclusion of a student enrolled in DCPS or a 1762

85
Public Charter School in the student count for Advanced Technical Centers shall not decrease, 1763
increase, or otherwise impact the student count for DCPS or the Public Charter School.”. 1764
SUBTITLE B. ADVANCED TECHNICAL CENTERS FUND 1765
Sec. 4011. Short title. 1766
This subtitle may be cited as the “Advanced Technical Centers Fund Amendment Act of 1767
2026”. 1768
Sec. 4012. The State Education Office Establishment Act of 2000, effective March 10, 1769
2015 (D.C. Law 20-196; D.C. Official Code § 38-2601 et seq.), is amended by adding a new 1770
section 7m to read as follows: 1771
“Sec 7m. Advanced Technical Center Fund. 1772
“(a) There is established as a special fund the Advanced Technical Centers Fund (“ATC 1773
Fund”), which shall be administered by the Office of the State Superintendent of Education in 1774
accordance with subsection (c) of this section. 1775
“(b) There shall be deposited into the ATC Fund funds paid to the District by private 1776
entities for the rental, use, or maintenance of space within an Advanced Technical Center 1777
facility. 1778
“(c) Money in the ATC Fund shall be used to pay costs incurred by the Office of the State 1779
Superintendent of Education in operating and administering Advanced Technical Centers. 1780
“(d) Any money remaining available in the ATC Fund at the end of a fiscal year, as 1781
determined by the Chief Financial Officer in the fiscal year-end close, shall be transferred to the 1782
unassigned fund balance of the General Fund of the District of Columbia as part of the fiscal 1783
year-end close. 1784

86
“(e) For the purposes of this subtitle, the term “Advanced Technical Center” shall have 1785
the same meaning as provided in section 7f-1(d)(1) of the State Education Office Establishment 1786
Act of 2000, effective October 21, 2000 (D.C. Law 13-176; § 38–2612.01(d)(1)).”. 1787
SUBTITLE C. DISTRICT OF COLUMBIA PUBLIC SCHOOLS FOOD 1788
SERVICES FUND 1789
Sec. 4021. Short title. 1790
This subtitle may be cited as the “District of Columbia Public Schools Food Services 1791
Fund Amendment Act of 2026”. 1792
Sec. 4022. Section 5 of the District of Columbia Food Services Act, approved October 8. 1793
1951 (65 Stat. 369: D.C. Official Code § 38-804), is amended to read as follows: 1794
“Sec. 5. Food Services Fund. 1795
“(a) There is established as a special fund the District of Columbia Public Schools Food 1796
Services Fund (“Fund”), which shall be administered by the Chancellor of the District of 1797
Columbia Public Schools in accordance with subsection (c) of this section. 1798
“(b) All revenue derived from the operation of food services, as defined in section 1, of 1799
the District of Columbia Public Schools shall be deposited in the Fund. 1800
“(c) Money in the Fund shall be used for the operation or improvement of food services 1801
in the District of Columbia Public Schools. 1802
“(d) The money deposited into the Fund but not expended in a fiscal year shall not revert 1803
to the unassigned fund balance of the General Fund of the District of Columbia at the end of a 1804
fiscal year, or at any other time.”. 1805
SUBTITLE D. ALTERNATIVE SCHOOL BREAKFAST SERVING MODEL 1806
Sec. 4031. Short title. 1807

87
This subtitle may be cited as the “Alternative School Breakfast Serving Model Subsidy 1808
Amendment Act of 2026”. 1809
Sec. 4032. Section 102(c)(4A) of the Healthy Schools Act of 2010, effective July 27, 1810
2010 (D.C. Law 18-209; D.C. Official Code § 38-821.02(c)(4A)), is repealed. 1811
SUBTITLE E. EDUCATION THROUGH EMPLOYMENT PROGRAM 1812
Sec. 4041. Short title. 1813
This subtitle may be cited as the “Education Through Employment Data System 1814
Amendment Act of 2026”. 1815
Sec. 4042. Section 202(b-1) of the Department of Education Establishment Act of 2007, 1816
effective June 12, 2007 (D.C. Law 17-9; D.C. Official Code § 38-191(b-1)), is amended as 1817
follows: 1818
(a) Paragraph (1) is amended by: 1819
(1) Striking the phrase “centralized data system” and inserting the phrase 1820
“centralized data system in the District government” in its place; and 1821
(2) Striking the phrase “to collect” and inserting the phrase “to collect from, and 1822
redisclose to, governmental and non-governmental sources” in its place. 1823
(b) A new paragraph (1A) is added to read as follows: 1824
“(1A) The centralized data system may incorporate relevant data to the maximum 1825
extent allowed by federal law and notwithstanding the provisions of any District law otherwise 1826
limiting the sharing of such information.”. 1827
(c) Paragraph (2) is amended by: 1828
(1) Striking the phrase “education data for grades” and inserting the phrase 1829
“education data for early childhood, grades” in its place; and 1830

88
(2) Striking the phrase “of such information.” and inserting the phrase “of such 1831
information. Each agency of the District government, including independent agencies, may share 1832
human services and health data with the Deputy Mayor for Education to the maximum extent 1833
allowed by federal law and notwithstanding the provisions of any District law otherwise limiting 1834
the sharing of such information.” in its place. 1835
(d) A new paragraph (2A) is added to read as follows: 1836
“(2A) The Deputy Mayor for Education may share education data, workforce 1837
data, and health and human services information from the centralized data system with federal, 1838
state, and local governmental agencies, and the agents and contractors of such governmental 1839
agencies, to the maximum extent allowed by federal law and notwithstanding the provisions of 1840
any District law otherwise limiting the sharing of such data and information, to: 1841
“(A) Evaluate the effectiveness of education and workforce-related 1842
programs; 1843
“(B) Perform financial analysis related to the impact and return on 1844
investment of publicly funded programming; 1845
“(C) Assess and prepare reports on the operation and performance of 1846
education and workforce-related programs; and 1847
“(D) Establish and implement collaborative management and information 1848
systems between federal, state, and local government agencies delivering or supporting 1849
education, social services or workforce services for a shared population.” 1850
(e) Paragraph (3) is amended as follows: 1851
(1) The lead-in language of subparagraph (A) is amended by striking the phrase 1852
“individual and aggregate student performance” and inserting the phrase “individual-level 1853

89
information that tracks a student’s academic and personal progress from early learning through 1854
postsecondary education and into the workforce” in its place. 1855
(2) A new paragraph (A-i) is added to read as follows: 1856
“(A-i) “Health and human services data” means: 1857
“(i) Information within the scope of section 101(3)(B) of the Data 1858
Sharing and Information Coordination Amendment Act of 2010, effective December 4, 2010 1859
(D.C. Law 18-273; D.C. Official Code § 7-241(3)(B)); and 1860
“(ii) Birth records.”. 1861
SUBTITLE F. UNIVERSAL PAID LEAVE 1862
Sec. 4051. Short title. 1863
This subtitle may be cited as the “Universal Paid Leave Amendment Act of 2026”. 1864
Sec. 4052. The Universal Paid Leave Amendment Act of 2016, effective April 7, 2017 1865
(D.C. Law 21-264; D.C. Official Code § 32-541.01 et seq.), is amended as follows: 1866
(a) Section 104 (D.C. Official Code § 32-541.04) is amended as follows: 1867
(1) Subsection (e-1) is amended by adding new paragraphs (4) and (5) to read as 1868
follows: 1869
“(4) For claims filed on or after October 1, 2026, and before October 1, 2027, the 1870
maximum duration for each type of paid-leave benefits within a 52-workweek period shall be: 1871
“(A) 12 workweeks of qualifying parental leave; 1872
“(B) 0 workhours of qualifying family leave, notwithstanding any other 1873
provision of this act; 1874
“(C) 0 workhours of qualifying medical leave, notwithstanding any other 1875
provision of this act; and 1876

90
“(D) 2 workweeks of qualifying pre-natal leave.”. 1877
“(5) For claims filed on or after October 1, 2027, the maximum duration for each 1878
type of paid-leave benefits within a 52-workweek period shall be: 1879
“(A) 12 workweeks of qualifying parental leave; 1880
“(B) 6 workweeks of qualifying family leave; 1881
“(C) 8 workweeks of qualifying medical leave; and 1882
“(D) 2 workweeks of qualifying pre-natal leave.”. 1883
(2) Subsection (g) is amended as follows: 1884
(A) Paragraph (6) is amended by striking the phrase “On October 1, 2021, 1885
and on October 1 of each successive year,” and inserting the phrase “On October 1, 2021, 1886
October 1, 2022, October 1, 2023, October 1, 2024, and October 1, 2025,” in its place. 1887
(B) A new paragraph (7) is added to read as follows: 1888
“(7) Effective September 27, 2026, the maximum weekly benefit amount shall be 1889
$1,000.” 1890
(b) Section 104a(b) (D.C. Official Code § 32-541.04a(b)) is amended by adding a new 1891
paragraph (4) to read as follows: 1892
“(4) At the request of the Mayor, the CFO shall provide a new certification under 1893
paragraph (1) of this subsection, after March 1, to account for any statutory amendments the 1894
Mayor proposes to submit with her or his annual submission of the District’s multiyear budget 1895
and financial plan (“annual budget”) to the Council. The amounts included in the new 1896
certification may be incorporated by the Mayor into the Mayor’s annual budget submission to the 1897
Council if the statutory amendments are transmitted by the Mayor to the Council with the 1898
Mayor’s annual budget submission.”. 1899

91
SUBTITLE G. CHARTER SCHOOL FACILITY ALLOWANCE 1900
Sec. 4061. Short title. 1901
This subtitle may be cited as the “Charter School Facility Allowance Amendment Act of 1902
2026”. 1903
Sec. 4062. Section 109 of the Uniform Per Student Funding Formula for Public Schools 1904
and Public Charter Schools Act of 1998, effective March 26, 1999 (D.C. Law 12-207; D.C. 1905
Official Code § 38-2908), is amended as follows: 1906
(a) Subsection (b-4) is repealed. 1907
(b) A new subsection (b-5) is added to read as follows: 1908
“(b-5)(1) For Fiscal Year 2027, Fiscal Year 2028, Fiscal Year 2029, and Fiscal Year 1909
2030, the per-pupil facility allowance for public charter schools shall be $3,850 per pupil for 1910
non-residential facilities and $10,396 per pupil for residential facilities. 1911
“(2) Beginning with Fiscal Year 2031, and for each subsequent fiscal year, the 1912
per-pupil facility allowance for public charter schools shall be 3.1% greater than the previous 1913
fiscal year’s per-pupil facility allowance. 1914
“(3) The per-pupil facility allowances set forth in paragraphs (1) and (2) of this 1915
subsection shall be multiplied by the number of students estimated to be attending each public 1916
charter school to determine the actual facility allowance payments to be received by each public 1917
charter school.”. 1918
SUBTITLE H. EARLY CHILDHOOD EDUCATOR PAY EQUITY FUND 1919
Sec. 4071. Short title. 1920
This subtitle may be cited as the “Early Childhood Educator Pay Equity Fund 1921
Amendment Act of 2026”. 1922

92
Sec. 4072. The Day Care Policy Act of 1979, effective September 19, 1979 (D.C. Law 3-1923
16; 23 D.C. Official Code § 4-401 et seq.), is amended as follows: 1924
(a) Section 2(1)(A) (D.C. Official Code § 4-401(1)(A)) is amended by striking the word 1925
“including” and inserting the word “excluding” in its place. 1926
(b) Section 11b (D.C. Official Code § 4-410.02) is amended as follows: 1927
(1) Subsection (b-1) is amended to read as follows: 1928
“(1) Child development facilities that enter or have entered into a contract or 1929
agreement with the Department to receive monies from the Early Childhood Educator Pay 1930
Equity Fund shall use such monies paid to them between October 1, 2025, through September 1931
30, 2026, to pay, at minimum, the salaries for assistant and lead teachers listed in the following 1932
tables from January 1, 2026, through December 31, 2026: 1933
Table 1: Assistant Teacher Minimum Salaries
Credential Level Minimum Salary
CDA $48,736/year ($24.43/hour)
Associate degree or higher or 60 hours of
college-level coursework in any field
$51,576/year ($24.80/hour)
1934
Table 2: Lead Teacher Minimum Salaries
Credential Level Minimum Salary
Child development center teacher or expanded
child development home caregiver with a CDA
$48,736/year ($24.43/hour)
Child development home caregiver with a CDA $51,576/year ($24.80/hour)

93
Associate in ECE or higher; associate or higher
with at least 12 credit hours in ECE; 60 college
credit hours with at least 12 credit hours in ECE
$60,678/year ($29.17/hour)
Bachelor’s or higher in ECE; or bachelor’s or
higher with at least 12 credit hours in ECE
$71,010/year ($34.14/hour)
”. 1935
(2) Subsection (b-2) is repealed. 1936
(3) A new subsection (b-3) is added to read as follows: 1937
“(b-3) Child development facilities that enter or have entered into a contract or agreement 1938
with the Department to receive monies from the Early Childhood Educator Pay Equity Fund after 1939
September 30, 2027, shall use such monies to pay, at minimum, the salaries for assistant and lead 1940
teachers established by OSSE in rules issued pursuant to Title I of the District of Columbia 1941
Administrative Procedure Act, approved October 21, 1968 (82 Stat. 1204; D.C. Code § 2-501 et 1942
seq.).”. 1943
(c) Section 11d (D.C. Official Code § 4-410.04) is amended as follows: 1944
(1) Subsection (b) is amended as follows: 1945
(A) Paragraph (4) is amended by striking the phrase “; and” and inserting 1946
a semicolon in its place. 1947
(B) Paragraph (5) is amended by striking the period at the end and 1948
inserting the phrase “; and” in its place. 1949
(C) A new paragraph (6) is added to read as follows: 1950
“(6) In Fiscal Year 2027, $12,000,000 in local funds.” 1951
(2) A new subsection (c-1) is added to read as follows: 1952

94
“ (c-1) Notwithstanding subsection (c) of this section, in Fiscal Year 2027, the Fund shall 1953
be used only to reduce health insurance premiums paid by child development facilities, or 1954
employees of child development facilities eligible to receive the minimum salaries listed in 1955
section 11b, pursuant to an agreement with the District of Columbia Health Benefit Exchange.”. 1956
SUBTITLE I. ATTENDANCE-RELATED DATA SHARING 1957
Sec. 4081. Short title. 1958
This subtitle may be cited as the “Attendance-Related Data Sharing Amendment Act of 1959
2026”. 1960
Sec. 4082. Title 16 of the District of Columbia Official Code is amended as follows: 1961
(a) Section 16-2331(c)(4)(E) is amended to read as follows: 1962
“(E) The Child and Family Services Agency, the Office of the Deputy 1963
Mayor for Education, and the Office of the State Superintendent of Education, for the purposes of 1964
carrying out their official duties;”. 1965
(b) Section 16-2332(c)(4)(B) is amended to read as follows: 1966
“(B) The Child and Family Services Agency, the Office of the Deputy 1967
Mayor for Education, and the Office of the State Superintendent of Education, for the purposes of 1968
carrying out their official duties;”. 1969
TITLE V. HUMAN SUPPORT SERVICES 1970
SUBTITLE A. RAPID RE-HOUSING 1971
Sec. 5001. Short title. 1972
This subtitle may be cited as the “Rapid Re-Housing Continuation Clarification 1973
Emergency Amendment Act of 2026”. 1974

95
Sec. 5002. Section 22a-1(d) of the Homeless Services Reform Act of 2005, effective 1975
October 22, 2005 (D.C. Law 16-35; D.C. Official Code § 4-754.36a-1(d)), is amended as 1976
follows: 1977
(a) Paragraph (1) is amended to read as follows: 1978
“(1) A client who received continuation of services due to the filing of an appeal 1979
of a notice of program exit from a Rapid Re-Housing program before the effective date of the 1980
Fiscal Year 2026 Budget Support Emergency Act, when the exit was due to the end of a time 1981
limit for services to the client under the program, shall be exited from the Rapid Re-Housing 1982
program when the client’s time in the program reaches 24 months or on September 30, 2025, 1983
whichever date is later; except, if, before the later of the 2 foregoing dates, an administrative 1984
review decision is issued upholding the notice of program exit due to the end of a time limit for 1985
services to the client under the program, the client shall be exited from the Rapid Re-Housing 1986
program on the date the administrative review decision upholding the notice of program exit is 1987
issued.” 1988
(b) A new paragraph (3) is added to read as follows: 1989
“(3) This subsection shall apply as of September 3, 2025.”. 1990
Sec. 5003. Applicability. 1991
This act shall apply as of September 3, 2025. 1992
SUBTITLE B. AIDS DRUG ASSISTANCE FUND 1993
Sec. 5011. Short title. 1994
This subtitle may be cited as the “AIDS Drug Assistance Fund Amendment Act of 2026”. 1995

96
Sec. 5012. Section 4907b of the Department of Health Functions Clarification Act of 1996
2001, effective February 26, 2015 (D.C. Law 20-155; D.C. Official Code § 7-736.02), is 1997
amended to read as follows: 1998
“Sec. 4907. AIDS Drug Assistance Program Fund. 1999
“(a) There is established as a special fund the AIDS Drug Assistance Program Fund 2000
(“Fund”), which shall be administered by the Department of Health in accordance with 2001
subsection (c) of this section. 2002
“(b) Revenue from the following sources shall be deposited into the Fund: 2003
“(1) Rebates provided by pharmaceutical companies to the District pursuant to 2004
section 340B of the Public Health Service Act, approved November 4, 1992 (106 Stat. 4967; 42 2005
U.S.C. § 256(b)), for medications included in the AIDS Drug Assistance Program (“ADAP”) 2006
formulary; and 2007
“(2) Insurance refunds and excess premium tax credits recovered by the District 2008
from ADAP program participants. 2009
“(c) Money in the Fund shall be used to administer ADAP, including the procurement of 2010
HIV/AIDS medications and the provision of HIV care and services for eligible District residents, 2011
and for the fulfillment of federal grant-matching requirements for ADAP. 2012
“(d) The money deposited into the Fund but not expended in a fiscal year shall not revert 2013
to the unassigned fund balance of the General Fund of the District of Columbia at the end of a 2014
fiscal year, or at any other time.”. 2015
SUBTITLE C. COMMERCIAL PET FACILITIES AND PET FOOD 2016
REGISTRATION 2017
Sec. 5021. Short title. 2018

97
This subtitle may be cited as the “Pet Food Registration and Commercial Pet Facility 2019
Regulation Amendment Act of 2026.” 2020
Sec. 5022. The Animal Control Act of 1979, effective October 18, 1979 (D.C. Law 3-30; 2021
D.C. Official Code § 8-1801 et seq.), is amended as follows: 2022
(a) Section 2 (D.C. Official Code § 8-1801) is amended as follows: 2023
(1) A new paragraph (16A) is added to read as follows: 2024
“(16A) “Pet food” means any commercial food prepared and distributed for 2025
consumption by dogs or cats. 2026
(2) A new paragraph (19) is added to read as follows: 2027
“(19) “Veterinarian” shall have the same meaning as provided in section 101 of 2028
the District of Columbia Health Occupations Revision Act of 1985, effective March 25, 1986 2029
(D.C. Law 6–99; D.C. Official Code § 3-1201.01(16)).”. 2030
(b) Section 5(e-1) (D.C. Official Code § 8-1804(e-1)) is amended by striking the phrase 2031
“$2 of each fee” and inserting the phrase “25% of each fee” in its place. 2032
(c) Section 11 (D.C. Official Code§ 8-1810) is amended to read as follows: 2033
“Sec. 11. Animal population health and education program. 2034
“(a) The Mayor shall implement an animal population health and education program, 2035
which may include: 2036
“(1) Animal care services, including: 2037
“(A) Low-cost or no-cost preventive and emergency veterinary services 2038
for cats and dogs; and 2039
“(B) Low-cost or no-cost spay and neuter clinic services for cats and dogs; 2040
and 2041

98
“(2) Educational services, including education for animal owners regarding pet 2042
care and safety, including pet care and safety in extreme weather conditions or emergencies, and 2043
on the laws related to pet ownership. 2044
“(b) The Mayor may establish eligibility standards for animal care services provided 2045
under this section.”. 2046
(d) Section 11a(b), (c), and (d) (D.C. Official Code § 8-1810.01(b), (c), and (d)) is 2047
amended to read as follows: 2048
“(b) Revenue from the following sources shall be deposited into the Fund: 2049
“(1) 25% of each fee collected pursuant to section 5(e); and 2050
“(2) Pet food registration fees paid pursuant to section 11c. 2051
“(c) Money in the Fund shall be used to implement the Animal Population Health and 2052
Education Program established by section 10a and may be used to pay the costs of collecting, 2053
and enforcing the requirement to pay, the pet food registration fee imposed by section 11c. 2054
“(d)(1) The money deposited into the Fund but not expended in a fiscal year shall not 2055
revert to the unassigned fund balance of the General Fund of the District of Columbia at the end 2056
of a fiscal year, or at any other time. 2057
“(2) Subject to authorization in an approved budget and financial plan, any funds 2058
appropriated in the Fund shall be continually available without regard to fiscal year limitation.”. 2059
(e) A new section 11c is added to read as follows: 2060
“Sec. 11c. Pet food registration. 2061
“(a) Each pet food product distributed for retail sale in the District shall be registered 2062
annually with the Mayor by the manufacturer of the pet food product. The manufacturer shall 2063

99
pay a fee of $50 for each annual registration; provided, that the fee may be increased by the 2064
Mayor by rule. 2065
“(b) A pet food product shall not be distributed for retail sale in the District unless it has 2066
been registered with the Mayor pursuant to this section.”. 2067
Sec. 5023. Section 202 of the Animal Protection Amendment Act of 2008, effective 2068
December 5, 2008 (D.C. Law 17-281; D.C. Official Code § 8-1821.02), is amended as follows: 2069
(a) Paragraph (a) is amended to read as follows: 2070
“(a) No person shall own a commercial pet care facility without first obtaining a basic 2071
business license with an Inspected Sales and Service license endorsement pursuant to Title 47 of 2072
the District of Columbia Official Code and an operational permit from the Mayor. The Mayor 2073
shall issue rules to establish standards for the care and management of animals in a commercial 2074
pet care facility, which may provide for initial and periodic inspections of a facility and remedial 2075
action to be taken against the operational permit for failure of the facility to comply with the 2076
standards of care and management established by the rules or any District or federal law or 2077
regulation applicable to the facility, including summary suspension of the license where the 2078
failure presents an imminent danger to the health or safety of a person or animal in the facility.”. 2079
(b) Subsection (b) is amended by striking the phrase “an animal facility as defined in 2080
section 3(2) of the Veterinary Practice Act of 1982, effective March 9, 1983 (D.C. Law 4-171; 2081
D.C. Official Code § 3-502), or a licensed pet shop.” and inserting the phrase “a licensed pet 2082
shop or a fixed or mobile establishment, veterinary hospital, animal hospital, or premises where 2083
veterinary medicine is practiced.” in its place. 2084

100
Sec. 5024. Section 4902(a)(4) of the Department of Health Functions Clarification Act of 2085
2001, effective October 3, 2001 (D.C. Law 14-28; D.C. Official Code § 7-731(a)(4)), is amended 2086
to read as follows: 2087
“(4) Regulate health care facilities, social service facilities, commercial pet care facilities, 2088
and commercial animal breeder facilities;”. 2089
SUBTITLE D. SCHOOL HEALTH SERVICES 2090
Sec. 5031. Short title. 2091
This subtitle may be cited as the “School Health Services Amendment Act of 2026”. 2092
Sec. 5032. Section 2 of the District of Columbia Public School Nurse Assignment Act of 2093
1987, effective December 10, 1987 (D.C. Law 7-45; D.C. Official Code § 38-621), is amended 2094
as follows: 2095
(a) Subsection (a) is amended to read as follows: 2096
“(a)(1) A registered nurse, licensed practical nurse, or school health technician employed 2097
or contracted by the Department of Health to provide school health services to students, shall be 2098
assigned to each District elementary and secondary public and public charter school a minimum 2099
of 20 hours per week during each semester and during summer school if a summer school 2100
program is operated. 2101
“(2) For the purposes of this subsection, the term “school health technician” 2102
means a person authorized to deliver developmentally appropriate health care to students in a 2103
school setting, including providing first aid care, measuring vital signs, administrating 2104
medications under delegation, and maintaining accurate electronic health records.”. 2105
(b) Subsection (b) is repealed. 2106
(c) Subsection (c-1) is repealed. 2107

101
SUBTITLE E. TOBACCO PERMIT 2108
Sec 5041. Short title. 2109
This subtitle may be cited as the “Tobacco Permit Fees Amendment Act of 2026”. 2110
Sec. 5042. Section 47-2404 of the District of Columbia Code is amended as follows: 2111
(a) The section heading is amended to read as follows: 2112
“§ 47-2404. Tobacco permits.”. 2113
(b) Subsections (a) through (h) are amended by: 2114
(1) Striking the word “license” and inserting the word “permit” in its place; 2115
(2) Striking the word “licenses” and inserting the word “permits” in its place; 2116
(3) Striking the word “licensee” and inserting the word “permittee” in its place; 2117
and 2118
(4) Striking the word “licensees” and inserting the word “permittees” in its place. 2119
(c) Subsection (i) is repealed. 2120
(d) A new subsection (j) is added to read as follows: 2121
“(j) All fees collected by the District pursuant to this section shall be deposited in the 2122
Tobacco Use Cessation Fund established by section 4907e of the Department of Health 2123
Functions Clarification Act of 2001, effective September 18, 2024 (D.C. Law 25-217, D.C. 2124
Official Code § 7-736.05).”. 2125
Sec, 3. Section 4907e(b)(1) of the Department of Health Functions Clarification Act of 2126
2001, effective September 18, 2024 (D.C. Law 25-517; D.C. Official Code § 7-736.05(b)(1)), is 2127
amended to read as follows: 2128
“(1) Revenue from the fees collected pursuant to D.C. Official Code 47-2404; 2129
and”. 2130

102
SUBTITLE F. TRUANCY REDUCTION PROGRAMS 2131
Sec. 5051. Short title. 2132
This subtitle may be cited as the “Truancy Reduction Programs Amendment Act of 2133
2026”. 2134
Sec. 5052. Section 7 of Article II of An Act To provide for compulsory school 2135
attendance, for the taking of a school census in the District of Columbia, and for other purposes, 2136
effective September 19, 2013 (D.C. Law 20-17; D.C. Official Code § 38-208), is amended as 2137
follows: 2138
(a) Subsections (c-1) and (c-2) are repealed. 2139
(b) A new subsection (c-3) is added to read as follows: 2140
“(c-3)(1) The Mayor may establish, and may require educational institutions to 2141
participate in, truancy reduction programs administered by the Mayor. 2142
“(2) The Mayor shall identify educational institutions to participate in the truancy 2143
reduction programs based on the truancy rate at the educational institutions and such other 2144
factors as the Mayor deems appropriate. 2145
“(3) The Mayor shall notify each educational institution of their required 2146
participation in a truancy reduction program for a school year at least 10 business days before the 2147
educational institution’s first day of instruction for that school year. 2148
“(4) Each truancy reduction program shall include a requirement that an 2149
educational institution participating in the program shall refer a student to the program after the 2150
student accrues a number of unexcused absences specified by the Mayor as part of the 2151
establishment and administration of the program. 2152

103
“(5) Educational institutions participating in a truancy reduction program under 2153
this section shall refer a student to the truancy reduction program as provided in paragraph (4) of 2154
this subsection no later than 2 school days after the student accrues the number of unexcused 2155
absences specified by the Mayor pursuant to paragraph (4) of this subsection. 2156
“(6) An educational institution that refers a student to a truancy reduction program 2157
under this subsection shall not be required to, and shall not, refer the student pursuant to 2158
subsection (c) of this section, unless otherwise required by the Mayor. 2159
“(7) For each truancy reduction program administered by the Mayor pursuant to 2160
this section, the Mayor shall publish a report that: 2161
“(A) Describes the interventions and services provided through the 2162
truancy reduction program; 2163
“(B) Provides the 5 most common reasons for unexcused absences for the 2164
students referred to the truancy reduction program; 2165
“(C) Presents aggregate data on the 5 most common truancy intervention 2166
services or programs that students referred to the truancy reduction program utilized; 2167
“(D) Provides an analysis that compares: 2168
“(i) The attendance outcomes, academic performance, and 2169
delinquency status of students referred to the truancy reduction program to his or her attendance 2170
outcomes, academic performance, and delinquency status during the same time period in the 2171
prior school year; and 2172
“(ii) The attendance outcomes, academic performance, and 2173
delinquency status of students referred to the truancy reduction program before and after referral 2174
to the program during the school year in which the referral is made.”. 2175

104
“(8) The Mayor, pursuant to Title I of the District of Columbia Administrative 2176
Procedure Act, approved October 21, 1968 (82 Stat. 1204; D.C. Official Code § 2-501 et seq.), 2177
may issue rules to implement the provisions of this subsection.”. 2178
SUBTITLE G. TANF BENEFITS 2179
Sec. 5061. Short title. 2180
This subtitle may be cited as the “District of Columbia Public Assistance Amendment 2181
Act of 2026”. 2182
Sec. 5062. Section 552(c-4) of the District of Columbia Public Assistance Act of 1982, 2183
effective April 6, 1982 (D.C. Law 4-101; D.C. Official Code § 4-205.52(c-4)), is amended as 2184
follows: 2185
(a) Paragraph (1) is amended by striking the semicolon at the end and inserting the phrase 2186
“; and” in its place. 2187
(b) Paragraph (2) is amended to read as follows: 2188
“(2) For Fiscal Year 2028 and thereafter, $0.”. 2189
(c) Paragraphs (3) and (4) are repealed. 2190
SUBTITLE H. EMERGENCY RENTAL ASSISTANCE PROGRAM 2191
Sec. 5071. Short title. 2192
This subtitle may be cited as the “Emergency Rental Assistance Program Amendment 2193
Act of 2026”. 2194
Sec. 5072. Section 8f of the Homeless Services Reform Act of 2005, effective March 10, 2195
2023 (D.C. Law 24-287; D.C. Official Code § 4-753.08), is amended by adding a new subsection 2196
(e) to read as follows: 2197

105
“(e) The provision of any Emergency Rental Assistance Funds under this section shall be 2198
subject to the appropriation and availability of funds. This section does not create a right on the 2199
part of any person to receive Emergency Rental Assistance Funds or any other funding, 2200
assistance, or services.”. 2201
TITLE VI. OPERATIONS AND INFRASTRUCTURE 2202
SUBTITLE A. ALTERNATIVE FUEL VEHICLE AND VENDING GENERATOR 2203
CONVERSION CREDITS 2204
Sec. 6001. Short title. 2205
This subtitle may be cited as the “Alternative Fuel Vehicle Conversion Credit 2206
Amendment Act of 2026”. 2207
Sec. 6002. Chapter 18 of Title 47 of the District of Columbia Official Code is amended as 2208
follows: 2209
(a) Section 47-1806.13 is amended as follows: 2210
(1) The section heading is amended by striking the phrase “conversion credit.” 2211
and inserting the phrase “conversion credit and mobile food vendor generator electrification 2212
credit.” in its place. 2213
(2) Subsection (a) is amended by striking the date “December 31, 2026” and 2214
inserting the date “December 31, 2035” in its place. 2215
(3) A new subsection (a-1) is added to read as follows: 2216
“(a-1) Beginning with the taxable year after December 31, 2025, and ending with the 2217
taxable year ending December 31, 2035, a credit shall be allowed against the tax imposed under 2218
§ 47-1806.03 in the amount of 50% of the equipment and labor costs directly attributable to the 2219
replacement of a fossil-fuel-powered generator or other greenhouse-gas or pollution-creating 2220

106
generator with a battery-powered or zero-emissions generator used to supply electrical power to 2221
appliances for food preparation and servicing in a mobile vending vehicle operated by a mobile 2222
vendor, if the battery-powered or zero-emissions generator is installed on a mobile vending 2223
vehicle licensed in the District; provided, that: 2224
“(1) The total credit shall not exceed $15,000 per replaced generator; 2225
“(2) The credit shall be claimed by the taxpayer over a period of 3 tax years, each 2226
year in an amount equal to 1/3 of the total tax credit for the mobile vending vehicle plus an 2227
allowable amount carried forward under paragraph (5) of this subsection, subject to the 2228
limitations in paragraphs (3) and (4) of this subsection; 2229
“(3) The credit may be claimed for a tax year only if, during that tax year, the 2230
mobile vending vehicle was licensed and operated in the District; 2231
“(4) The credit claimed under this section in any one tax year may not exceed the 2232
taxpayer’s tax liability under § 47-1806.03 for that year; 2233
“(5) If the amount of the credit permitted under this section in a tax year exceeds 2234
the tax otherwise due under § 47-1806.03 for that tax year, the amount of the credit not used may 2235
be carried forward for up to 2 tax years. 2236
“(6) The credit shall not be refundable; and 2237
“(7)The credit under this section may not be claimed in a tax year by a taxpayer if 2238
the taxpayer in that tax year operated a trade or business within the District related to the mobile 2239
vending vehicle that had gross income of more than $12,000 for the tax year.”. 2240
(4) A new subsection (d) is added to read as follows: 2241
“(d) For the purposes of subsection (a-1) of this section, the term: 2242

107
“(1) “Battery-powered generator” means a device that uses a rechargeable battery 2243
to store and discharge electrical energy to power appliances or equipment. 2244
“(2) “Mobile vendor” means a person licensed under District law to sell food or 2245
beverages from a mobile vending unit on public space. 2246
“(3) “Replacement” means the removal, deactivation, or disuse of a fossil-fuel-2247
powered generator such that a battery-powered generator becomes the primary or exclusive 2248
source of portable electrical power.”. 2249
(b) Section 47-1807.11 is amended as follows: 2250
(1) The section heading is amended by striking the phrase “conversion credit.” 2251
and inserting the phrase “conversion credit and mobile food vendor generator electrification 2252
credit.” in its place. 2253
(2) Subsection (a) is amended by striking the date “December 31, 2026” and 2254
inserting the date “December 31, 2035” in its place. 2255
(3) A new subsection (a-1) is added to read as follows: 2256
“(a-1) Beginning with the taxable year after December 31, 2025, and ending with the 2257
taxable year ending December 31, 2035, a credit shall be allowed against the tax imposed under 2258
§ 47-1806.03 in the amount of 50% of the equipment and labor costs directly attributable to the 2259
replacement of a fossil-fuel-powered generator or other greenhouse-gas or pollution-creating 2260
generator with a battery-powered or zero-emissions generator used to supply electrical power to 2261
appliances for food preparation and servicing in a mobile vending operation operated by a 2262
mobile vendor, not to exceed $15,000 per generator.”. 2263
(4) Subsection (c) is amended by striking the phrase “shall have the same 2264
meaning as provided in § 47-1806.12(f)(1)” and inserting the phrase “shall, through December 2265

108
31, 2026, have the same meaning as provided in § 47-1806.12(f)(1) and shall, after December 2266
31, 2026, have the same meaning as provided in § 47-1806.12a(e)(1)” in its place. 2267
(5) A new subsection (e) is added to read as follows: 2268
“(e) For the purposes of subsection (a-1) of this section, the term: 2269
“(1) “Battery-powered generator” means a device that uses a rechargeable battery 2270
to store and discharge electrical energy to power appliances or equipment. 2271
“(2) “Mobile vendor” means a person licensed under District law to sell food or 2272
beverages from a mobile vending unit on public space. 2273
“(3) “Replacement” means the removal, deactivation, or disuse of a fossil-fuel-2274
powered generator such that a battery-powered generator becomes the primary or exclusive 2275
source of portable electrical power.”. 2276
(c) Section 47-1808.11 is amended as follows: 2277
(1) The section heading is amended by striking the phrase “conversion credit.” 2278
and inserting the phrase “conversion credit and mobile food vendor generator electrification 2279
credit.” in its place. 2280
(2) Subsection (a) is amended by striking the date “December 31, 2026” and 2281
inserting the date “December 31, 2035” in its place. 2282
(3) A new subsection (a-1) is added to read as follows: 2283
“(a-1) Beginning with the taxable year after December 31, 2025, and ending with the 2284
taxable year ending December 31, 2035, a credit shall be allowed against the tax imposed under 2285
§ 47-1806.03 in the amount of 50% of the equipment and labor costs directly attributable to the 2286
replacement of a fossil-fuel-powered generator or other greenhouse-gas or pollution-creating 2287
generator with a battery-powered or zero-emissions generator used to supply electrical power to 2288

109
appliances for food preparation and servicing in a mobile vending operation operated by a 2289
mobile vendor, not to exceed $15,000 per generator.”. 2290
(4) A new subsection (e) is added to read as follows: 2291
“(e) For the purposes of subsection (a-1) of this section, the term: 2292
“(1) “Battery-powered generator” means a device that uses a rechargeable battery 2293
to store and discharge electrical energy to power appliances or equipment. 2294
“(2) “Mobile vendor” means a person licensed under District law to sell food or 2295
beverages from a mobile vending unit on public space. 2296
“(3) “Replacement” means the removal, deactivation, or disuse of a fossil-fuel-2297
powered generator such that a battery-powered generator becomes the primary or exclusive 2298
source of portable electrical power.”. 2299
SUBTITLE B. ELECTRIC VEHICLE CHARGING INFRASTRUCTURE TAX 2300
CREDITS 2301
Sec. 6011. Short title. 2302
This subtitle may be cited as the “Electric Vehicle Charging Infrastructure Incentive Act 2303
of 2026”. 2304
Sec. 6012. Chapter 18 of Title 47 of the District of Columbia Official Code is amended as 2305
follows: 2306
(a) The table of contents is amended as follows: 2307
(1) The section designation for section 47-1806.12 is amended to read as follows: 2308
“47-1806.12. Tax on residents and non-residents — Credits — Alternative fuel 2309
infrastructure credit —Tax year 2014 through tax year 2026.”. 2310
(2) A new section designation is added to read as follows: 2311

110
“47-1806.12a. Tax on residents and non-residents — Credits — Alternative fuel 2312
infrastructure credit — Tax year 2027 through tax year 2036.” 2313
(b) The section heading of section 47-1806.12 is amended to read as follows: 2314
“§ 47-1806.12. Tax on residents and non-residents — Credits — Alternative fuel 2315
infrastructure credit —Tax year 2014 through tax year 2026.”. 2316
(c) A new section 47-1806.12a is added to read as follows: 2317
“§ 47-1806.12a. Tax on residents and non-residents — Credits — Alternative fuel 2318
infrastructure credit — Tax year 2027 through 2036. 2319
“(a) Beginning with the taxable year after December 31, 2026, through the taxable year 2320
ending December 31, 2036, there shall be allowed against the tax imposed on an eligible 2321
applicant by § 47-1806.03 a credit in the amount of 50% of the equipment and labor costs 2322
directly attributable to the purchase and installation by the taxpayer of alternative fuel storage 2323
and dispensing or charging equipment in a property that is the dwelling of the taxpayer and 2324
located in the District; provided, that the credit shall not exceed $1,000 per vehicle charging 2325
station. 2326
“(b) The equipment and labor costs for which a tax credit may be claimed under this 2327
section shall not include costs associated with the construction or purchase of any real property 2328
or structure.”. 2329
“(c) The credit claimed under this section in any one tax year may not exceed the 2330
taxpayer’s tax liability under § 47-1806.03 for that year. 2331
“(d) If the amount of the tax credit permitted under this section exceeds the tax otherwise 2332
due under § 47-1806.03, the amount of the credit not used may be carried forward for up to 2 tax 2333
years. The credit shall not be refundable. 2334

111
“(e) For the purposes of this section, the term: 2335
“(1) “Alternative fuel” means a fuel used to power a motor vehicle that consists of 2336
one or more of the following: 2337
“(A) Biodiesel, excluding kerosene; 2338
“(B) Electricity provided by a vehicle-charging station; or 2339
“(C) Hydrogen. 2340
“(2) “Eligible applicant” means a resident who is an owner or lessee of a qualified 2341
private residence.”. 2342
(c) Section 47-1807.10 is amended as follows: 2343
(1) Subsection (a) is amended by striking the date “December 31, 2026,” and 2344
inserting the date “December 31, 2036,” in its place. 2345
(2) Subsection (f)(1) is amended by striking the phrase “shall have the same 2346
meaning as provided in § 47-1806.12(f)(1)” and inserting the phrase “shall, through December 2347
31, 2026, have the same meaning as provided in § 47-1806.12(f)(1) and shall, after December 2348
31, 2026, have the same meaning as provided in § 47-1806.12a(e)(1)” in its place. 2349
(d) Section 47-1808.10 is amended as follows: 2350
(1) Subsection (a) is amended by striking the date “December 31, 2026,” and 2351
inserting the date “December 31, 2036” in its place. 2352
(2) Subsection (f)(1) is amended by striking the phrase “shall have the same 2353
meaning as provided in § 47-1806.12(f)(1)” and inserting the phrase “shall, through December 2354
31, 2026, have the same meaning as provided in § 47-1806.12(f)(1) and shall, after December 2355
31, 2026, have the same meaning as provided in § 47-1806.12a(e)(1)” in its place. 2356

112
SUBTITLE C. ELECTRIC VEHICLE PUBLICLY ACCESSIBLE CHARGING 2357
STATIONS PERSONAL PROPERTY TAX EXEMPTION 2358
Sec. 6021. Short title. 2359
This subtitle may be cited as the “Electric Vehicle Publicly Accessible Charging Stations 2360
Personal Property Tax Exemption Act of 2026”. 2361
Sec. 6022. Section 47-1508(a) of Chapter 15 of Title 47 of the District of Columbia 2362
Official Code is amended by adding a new paragraph (14) to read as follows: 2363
“(14) For personal property tax years beginning after May 30, 2027, electric 2364
vehicle chargers, including 240 volt outlets installed near parking spaces, and supporting 2365
equipment and associated software, that provide electricity for the recharging of battery electric 2366
motor vehicles or plug-in hybrid motor vehicles, that are and will be operational and available 2367
for use by the public during the tax year, or portion of the tax year, for which the exemption is 2368
claimed.”. 2369
SUBTITLE D. DISTRICT ENERGY FUND 2370
Sec. 6031. Short title. 2371
This subtitle may be cited as the “District Energy Fund Amendment Act of 2026”. 2372
Sec. 6032. Section 210a of the Clean and Affordable Energy Act of 2008, effective 2373
December 6, 2025 (D.C. Law 26-55; D.C. Official Code § 8-1774.10a), is amended as follows: 2374
(a) The section heading is amended to read as follows: 2375
“Sec. 210a. District Energy Fund. 2376
(b) Subsection (a)(1) is amended by striking the phrase “Mayor’s Energy Surcharge 2377
Fund” and inserting the phrase “District Energy Fund” in its place. 2378
SUBTITLE E. RETAIL ENERGY MARKET CONSUMER PROTECTION 2379

113
Sec. 6041. Short title. 2380
This subtitle may be cited as the “Enhanced Consumer Protections in the Retail Energy 2381
Market Act of 2026”. 2382
Sec. 6042. The Retail Electric Competition and Consumer Protection Act of 1999, 2383
effective May 9, 2000 (D.C. Law 13-107; D.C. Official Code § 34-1501 et seq.), is amended as 2384
follows: 2385
(a) Section 101 (D.C. Official Code § 34-1501) is amended as follows: 2386
(1) Paragraph (15A) is amended to read as follows: 2387
“(15A) “Department” means the Department of Energy and Environment.”. 2388
(2) Paragraph (15B) is amended to read as follows: 2389
“(15B) “Director” means the Director of the Department of Energy and 2390
Environment or his or her designee.”. 2391
(b) Section 104(c)(1)(D) (D.C. Official Code § 34-1504(c)(1)(D)) is amended by striking 2392
the phrase “in section 107 of the Retail Electric Competition and Consumer Protection Act of 2393
1999, effective May 9, 2000 (D.C. Law 13-107; D.C. Official Code § 34-1507);” and inserting 2394
the phrase “in sections 107 and 107a of the Retail Electric Competition and Consumer Protection 2395
Act of 1999, effective May 9, 2000 (D.C. Law 13-107; D.C. Official Code §§ 34-1507 and 34-2396
1507a);” in its place. 2397
(c) Section 107 (D.C. Official Code § 34-1507) is amended as follows: 2398
(1) Subsection (a)(2) is amended to read as follows: 2399
“(2) This restriction shall not apply to lawful disclosures: 2400
“(A) For bill collection or credit rating reporting purposes; 2401

114
“(B) To a building owner about the energy consumption of a non-2402
residential tenant of the building; or 2403
“(C) To comply with the reporting requirements of this act.”. 2404
(2) Subsection (b)(2) is amended to read as follows: 2405
“(2) This restriction shall not apply to lawful disclosures for bill collection, credit 2406
rating reporting purposes, or information disclosed in compliance with the reporting 2407
requirements of this act.”. 2408
(d) A new section 107a is added to read as follows: 2409
“Sec. 107a. Market participants: rates, termination of contracts, and other consumer 2410
protections. 2411
“(a) Notwithstanding any other provision of law, the supply and sale of electricity by a 2412
market participant to residential customers shall be regulated by the Commission as follows: 2413
“(1) A market participant shall only offer electricity supply to residential 2414
customers at a price that does not exceed the applicable price cap established by the Commission 2415
pursuant to subsection (b) of this section. 2416
“(2) Residential customers may terminate their supply contracts at any time and 2417
market participants shall not charge residential customers fees or penalties for early termination 2418
of service. 2419
“(3) A market participant shall be responsible for ensuring that its agents, 2420
contractors, marketers, or brokers comply with all legal requirements that apply to the supply and 2421
sale of electricity in the District, including the consumer protections in this section and section 2422
107, and associated regulations. A market participant shall be liable for any violation of these 2423
legal requirements committed by its agents, contractors, marketers, or brokers. 2424

115
“(b)(1) The Commission shall establish one or more price caps for electricity supplied by 2425
a market participant to residential customers. Except as provided in paragraphs (2) and (3) of 2426
this subsection, the price cap shall not exceed 110% of the price of the standard offer service. 2427
“(2) The Commission may establish a price cap that exceeds 110% of the price of 2428
the standard offer service if the electricity supply is sourced from a tier one renewable source or 2429
tier two renewable source, as those terms are defined in section 3 of the Renewable Energy 2430
Portfolio Standard Act of 2004, effective April 12, 2005 (D.C. Law 15-340; D.C. Official Code § 2431
34-1431), if a market participant demonstrates procurement of renewable energy or renewable 2432
energy credits, as described in section 5 of the Renewable Energy Portfolio Standard Act of 2433
2004, effective April 12, 2005 (D.C. Law 15-340; D.C. Official Code § 34–1433), in excess of 2434
the amount required by the renewable energy portfolio standard established pursuant to section 4 2435
of the Renewable Energy Portfolio Standard Act of 2004, effective April 12, 2005 (D.C. Law 15-2436
340; D.C. Official Code § 34–1432). 2437
“(3)(A) The Commission may establish exemptions from a price cap, or establish 2438
a higher price cap, for specific market participants or types of electricity supply contracts if the 2439
Commission determines that doing so is in the public interest. In making this determination, the 2440
Commission may consider the following factors, along with any other factor the Commission 2441
deems relevant: 2442
“(i) Whether a proposed service is new or innovative; 2443
“(ii) The potential for the service to result in long-term savings for 2444
residential customers; 2445

116
“(iii) Any other energy-related benefits the service may provide, 2446
such as improvements in energy efficiency or the ability of residential customers to manage their 2447
energy costs; and 2448
“(iv) The potential costs or financial risks to customers. 2449
“(B) The Commission may modify or revoke an exemption or higher price 2450
cap established pursuant to this paragraph if the Commission determines that the exemption or 2451
higher price cap is no longer in the public interest or is otherwise no longer warranted. 2452
“(c) A contract that contains a price for electricity supply that exceeds an applicable price 2453
cap established pursuant to this section, including a contract entered into before the Commission 2454
established the price cap, shall be deemed null and void as against public policy; provided, that if 2455
the contract was entered into before the Commission established the price cap, the contract may 2456
remain in effect for up to 60 days and, if amended to be in compliance with the price cap within 2457
the 60-day period, shall not be considered null and void under this subsection. 2458
“(d)(1) The Commission shall require each market participant to share the standard 2459
contract terms for each contract to be offered to a residential customer on a Commission-2460
approved comparison website before the contract is offered to the residential customer. 2461
“(2) The Commission shall determine which standard contract terms offered by a 2462
market participant shall be posted to the Commission-approved website. 2463
“(3) The Commission may designate its own website as the Commission-2464
approved website, or another website that assists residential customers in comparing electricity 2465
supply contracts from different market participants. 2466
“(4) Market participants shall notify the Commission when standard contract 2467
terms for a new contract are posted to the Commission-approved website, when the standard 2468

117
contract terms for a contract posted to the Commission-approved website are modified, and when 2469
a contract is removed from the Commission-approved website. The Commission may establish 2470
rules regarding the form, content, and frequency at which such notifications must be provided to 2471
the Commission. 2472
“(e) Notwithstanding any other provision of law, the Commission shall establish 2473
additional reporting requirements for market participants supplying electricity to residential 2474
customers and the SOS administrator as follows: 2475
“(1) The Commission shall require market participants and the SOS administrator 2476
to report the following information: 2477
“(A) Name of the market participant; 2478
“(B) Number of distinct rates offered by each market participant and the 2479
price offered for each rate; 2480
“(C) Number of customers subscribed to each rate; 2481
“(D) Sales volume in kilowatt hours (kWh) for each rate; 2482
“(E) Number of customers in arrears and average arrears per customer, 2483
reported by rate; 2484
“(F) Number of customers who switched to and from the market 2485
participant during the reporting period for each rate; and 2486
“(G) Number of customers with different contract lengths for each rate. 2487
“(2)(A) The Commission shall determine which information provided by a market 2488
participant pursuant to paragraph (1) of this subsection shall be deemed confidential for the 2489
purposes of protecting proprietary business information. 2490

118
“(B) The Commission may direct market participants to submit both 2491
confidential and public versions of any required report, with confidential information redacted 2492
from the public version. 2493
“(C) The Commission shall make available to the public copies of market 2494
participant reports, with all confidential information redacted. 2495
“(D) The Commission shall share, upon request, copies of confidential 2496
versions of market participant reports with the Office of the People’s Counsel, the Office of the 2497
Attorney General, and the Department. 2498
“(3) Nothing in this subsection shall prohibit the use of confidential information 2499
to prepare statistics or other general data for publication when the statistics or other general data 2500
are published in a manner that prevents identification of particular persons or individual 2501
customer account information. 2502
“(4) Nothing in this subsection shall limit the authority of the Commission to 2503
establish additional reporting requirements, including the frequency for reporting of the 2504
information in paragraph (1) of this subsection, or to continue existing reporting requirements. 2505
“(f) The requirements in subsections (a), (b), and (c) of this section do not apply to 2506
electricity supplied by or through: 2507
“(1) The standard offer service; 2508
“(2) A municipal aggregation program under section 115 of the Retail Electric 2509
Competition and Consumer Protection Act of 1999, effective May 9, 2000 (D.C. Law 13-107; 2510
D.C. Official Code § 34-1515); 2511
“(3) A single-customer or multi-customer microgrid; or 2512

119
“(4) The District government, the federal government, or the agencies and 2513
instrumentalities of the District government or federal government. 2514
“(g) The Commission shall issue rules or orders to implement this section within 270 2515
days after the effective date of the Enhanced Consumer Protections in the Retail Energy Market 2516
Act of 2026.”. 2517
Sec. 6043. The Retail Natural Gas Supplier Licensing and Consumer Protection Act of 2518
2004, effective March 16, 2005 (D.C. Law 15-277; D.C. Official Code § 34-1671.01 et seq.), is 2519
amended as follows: 2520
(a) Section 4(a) (D.C. Official Code § 34-1671.03(a)) is amended as follows: 2521
(1) Paragraph (2) is amended by striking the phrase “protections;” and inserting 2522
the phrase “protections, including the provisions in sections 9 and 9a of the Retail Natural Gas 2523
Supplier Licensing and Consumer Protection Act of 2004, effective March 16, 2005 (D.C. Law 2524
15-277; D.C. Official Code §§ 34-1671.08 and 34-1671.08a);” in its place. 2525
(2) Paragraph (7) is amended to read as follows: 2526
“(7) Establish uniform contract terms for the enrollment agreement for residential 2527
customers;”. 2528
(b) Section 9 (D.C. Official Code § 34-1671.08) is amended as follows: 2529
(1) Subsection (b)(1) is amended as follows: 2530
(A) Subparagraph (A) is amended by striking the phrase “; and” and 2531
inserting a semicolon in its place. 2532
(B) Subparagraph (B) is amended by striking the phrase “without 2533
penalty;” and inserting the phrase “; and” in its place. 2534
(C) A new subparagraph (C) is added to read as follows: 2535

120
“(C) Permit residential customers to terminate service at any time without 2536
incurring a fee or penalty for early termination of service.”. 2537
(2) Subsection (c) is amended by striking the period and inserting the phrase “, 2538
provided that a licensed retail natural gas supplier shall not charge a fee or penalty for early 2539
termination of service.” in its place. 2540
(3) Subsection (e) is amended as follows: 2541
(A) Paragraph (4) is amended by striking the phrase “without penalty;” 2542
and inserting a semicolon in its place. 2543
(B) Paragraph (5) is amended by striking the phrase “and any penalty for” 2544
and inserting the word “for” in its place. 2545
(c) A new section 9a is added to read as follows: 2546
“Section 9a. Enhanced consumer protections in the residential retail market for natural 2547
gas. 2548
“(a) Notwithstanding any other provision of law, the supply and sale of natural gas by a 2549
natural gas supplier to residential customers shall be regulated by the Commission as follows: 2550
“(1) A natural gas supplier shall only offer natural gas to residential customers at 2551
a price that does not exceed the applicable price cap established by the Commission pursuant to 2552
subsection (b) of this section. 2553
“(2) Residential customers may terminate their natural gas supply contracts at any 2554
time and natural gas suppliers shall not charge residential customers fees or penalties for early 2555
termination of service. 2556
“(3) A natural gas supplier shall be responsible for ensuring that its agents, 2557
contractors, marketers, or brokers comply with all legal requirements that apply to the supply and 2558

121
sale of natural gas in the District, including the consumer protections in this section and section 2559
9, and associated regulations. A natural gas supplier shall be liable for any violation of these 2560
legal requirements committed by its agents, contractors, marketers, or brokers. 2561
“(b)(1) The Commission shall establish one or more price caps for natural gas supplied 2562
by a natural gas supplier to residential customers. Except as provided in paragraph (2) of this 2563
subsection, the price cap shall not exceed 110% of the price of the gas company’s default 2564
service. 2565
“(2) The Commission may establish exemptions from the price cap, or establish a 2566
price cap that exceeds 110% of the price of the gas company’s default service, for specific 2567
natural gas suppliers or types of natural gas supply contracts if the Commission determines that 2568
doing so is in the public interest. In making this determination, the Commission may consider 2569
the following factors, along with any other factor the Commission deems relevant: 2570
“(A) Whether a proposed service is new or innovative; 2571
“(B) The potential for the service to result in long-term savings for 2572
residential customers; 2573
“(C) Any other energy-related benefits the service may provide, such as 2574
improvements in energy efficiency or the ability of residential customers to manage their energy 2575
costs; and 2576
“(D) The potential costs or financial risks to customers. 2577
“(3) The Commission may modify or revoke an exemption or a higher price cap 2578
established pursuant to this paragraph if the Commission determines that the exemption or higher 2579
price cap is no longer in the public interest or is otherwise no longer warranted. 2580

122
“(c) A contract that contains a price for natural gas supply that exceeds an applicable 2581
price cap established pursuant to this section, including a contract entered into before the 2582
Commission established the price cap, shall be deemed null and void as against public policy; 2583
provided, that if the contract was entered into before the Commission established the price cap, 2584
the contract may remain in effect for up to 60 days and, if amended to be in compliance with the 2585
price cap within the 60-day period, shall not be considered null and void under this subsection. 2586
“(d)(1) The Commission shall require each natural gas supplier to share the standard 2587
contract terms for each contract to be offered to a residential customer on a Commission-2588
approved comparison website before the contract is offered to the residential customer. 2589
“(2) The Commission shall determine which standard contract terms offered by a 2590
natural gas supplier shall be posted to the Commission-approved website. 2591
“(3) The Commission may designate its own website as the Commission-2592
approved website, or another website that assists residential customers in comparing natural gas 2593
supply contracts from different natural gas suppliers. 2594
“(4) Natural gas suppliers shall notify the Commission when the standard contract 2595
terms for a new contract are posted to the Commission-approved website, when the standard 2596
contract terms for a contract posted to the Commission-approved website are modified, and when 2597
a contract is removed from the Commission-approved website. The Commission may establish 2598
rules regarding the form, content, and frequency at which such notifications must be provided to 2599
the Commission. 2600
“(e) Notwithstanding any other provision of law, the Commission shall establish 2601
additional reporting requirements for natural gas suppliers supplying natural gas to residential 2602
customers and the gas company as follows: 2603

123
“(1) The Commission shall require natural gas suppliers to report the following 2604
information: 2605
“(A) Name of natural gas supplier; 2606
“(B) Number of distinct rates offered by each natural gas supplier and the 2607
price offered for each rate; 2608
“(C) Number of customers subscribed to each rate; 2609
“(D) Sales volume (therms) for each rate; 2610
“(E) Number of customers in arrears and average arrears per customer, 2611
reported by rate; 2612
“(F) Number of customers who switched to and from the natural gas 2613
supplier during the reporting period for each rate; and 2614
“(G) Number of customers with different contract lengths for each rate. 2615
“(2)(A) The Commission shall determine which information provided by a natural 2616
gas supplier pursuant to paragraph (1) of this subsection shall be deemed confidential for the 2617
purposes of protecting proprietary business information. 2618
“(B) The Commission may direct natural gas suppliers to submit both 2619
confidential and public versions of any required report, with confidential information redacted 2620
from the public version. 2621
“(C) The Commission shall make available to the public copies of natural 2622
gas supplier reports, with all confidential information redacted. 2623
“(D) The Commission shall share, upon request, copies of confidential 2624
versions of supply reports with the Office of the People’s Counsel, the Office of the Attorney 2625
General, and the Department of Energy and Environment. 2626

124
“(3) Nothing in this subsection shall prohibit the use of confidential information 2627
to prepare statistics or other general data for publication when the statistics or other general data 2628
are published in a manner that prevents identification of particular persons or individual 2629
customer account information. 2630
“(4) Nothing in this subsection shall limit the authority of the Commission to 2631
establish additional reporting requirements, including the frequency for reporting of the 2632
information in paragraph (1) of this subsection, or to continue existing reporting requirements. 2633
“(f) The requirements in subsections (a), (b), and (c) of this section do not apply to 2634
natural gas supplied by or through: 2635
“(1) The gas company’s default service; 2636
“(2) A municipal aggregation program for the purchase of natural gas; or 2637
“(3) The District government, the federal government, or the agencies and 2638
instrumentalities of the District government or federal government. 2639
“(g) The Commission shall issue rules or orders to implement this section within 270 2640
days after the effective date of the Enhanced Consumer Protections in the Retail Energy Market 2641
Act of 2026.”. 2642
(d) Section 12(a)(1)(D) (D.C. Official Code § 1671.11(a)(1)(D)) is amended by striking 2643
the phrase “purposes or” and inserting the phrase “purposes, for the reporting requirements in 2644
this chapter, or” in its place. 2645
SUBTITLE F. FLEET ELECTRIFICATION 2646
Sec. 6051. Short title. 2647
This subtitle may be cited as the “Fleet Electrification Amendment Act of 2026”. 2648

125
Sec. 6052. Section 502 of the CleanEnergy DC Omnibus Amendment Act of 2018, 2649
effective March 22, 2019 (D.C. Law 22-257; D.C. Official Code § 50-741)is amended as 2650
follows: 2651
(a) Subsection (a) is amended by striking the phrase “by year 2045” and inserting the 2652
phrase “by 2050” in its place. 2653
(b) Subsection (b) is amended as follows: 2654
(1) Paragraph (1) is amended by striking the phrase “By 2030” and inserting the 2655
phrase “By 2035” in its place. 2656
(2) Paragraph (2) is amended by striking the phrase “By 2035” and inserting the 2657
phrase “By 2040” in its place. 2658
(3) Paragraph (3) is amended by striking the phrase “By 2040” and inserting the 2659
phrase “By 2045” in its place. 2660
(4) Paragraph (4) is amended by striking the phrase “By 2045” and inserting the 2661
phrase “By 2050” in its place. 2662
SUBTITLE G. STORMWATER FUND 2663
Sec. 6061. Short title. 2664
This subtitle may be cited as the “Stormwater Fund Amendment Act of 2026”. 2665
Sec. 6062. Section 152 of the District Department of the Environment Establishment Act 2666
of 2005, effective March 25, 2009 (D.C. Law 17-371; D.C. Official Code § 8-152.02), is 2667
amended by adding a new subsection (h) to read as follows: 2668
“(h) Notwithstanding subsections (a) through (e) of this section, in Fiscal Year 2027, 2669
$4,426,197 shall be allocated directly from the Enterprise Fund to the Department of Public 2670
Works for stormwater management activities, including street sweeping, regardless of when the 2671

126
stormwater management activities were first carried out and regardless of whether such activities 2672
are otherwise required by law or regulation.”. 2673
SUBTITLE H. FISHING LICENSE FUND 2674
Sec. 6071. Short title. 2675
This subtitle may be cited as the “Fishing License Fund Sweep Repeal and Reversal 2676
Amendment Act of 2026”. 2677
Sec. 6072. The tabular array in section 7(a) of the Fiscal Year 2025 Revised Local 2678
Budget Temporary Act of 2025, effective December 11, 2025 (D.C. Law 26-56; 72 DCR 12372), 2679
is amended by striking the following row: 2680
KG0 1060036 Fishing License (74,176.06)
2681
Sec. 6073. The tabular array in section 7142(a) of the Fiscal Year 2026 Budget Support 2682
Act of 2025, effective December 6, 2025 (D.C. Law 26-55; 72 DCR 9825), is amended by 2683
striking the following row: 2684
KG0 1060036 Fishing License (1,200.00) (1,200.00) (1,200.00) (1,200.00)
2685
Sec. 6074. The transfer of $74,176.06 from the Fishing License Fund to the unassigned 2686
fund balance of the General Fund of the District of Columbia, provided for in section 7(a) of the 2687
Fiscal Year 2025 Revised Local Budget Temporary Act of 2025, effective December 11, 2025 2688
(D.C. Law 26-56; 72 DCR 12372), is reversed and, to the extent such transfer or any portion of 2689
such transfer has occurred, the dollar amount of such transfer, or portion of such transfer, shall 2690
be transferred from the unassigned fund balance of the General Fund of the District of Columbia 2691
to the Fishing License Fund on October 1, 2027. 2692
Sec. 6075. Applicability. 2693

127
Section 6073 shall apply as of October 1, 2025. 2694
SUBTITLE I. HAZARDOUS WASTE AND TOXIC CHEMICAL SOURCE 2695
REDUCTION FUND 2696
Sec. 6081. Short title. 2697
This subtitle may be cited as the “Hazardous Waste and Toxic Chemical Source 2698
Reduction Fund Amendment Act of 2026”. 2699
Sec. 6082. Section 21a(d) of the District of Columbia Hazardous Waste Management Act 2700
of 1977, effective December 3, 2020 (D.C. Law 23-149; D.C. Official Code § 8-1319.01(d)), is 2701
amended to read as follows: 2702
“(d) The money deposited into the Fund but not expended in a fiscal year shall not revert 2703
to the unassigned fund balance of the General Fund of the District of Columbia at the end of a 2704
fiscal year, or at any other time.”. 2705
SUBTITLE J. PESTICIDE REGISTRATION FUND 2706
Sec. 6091. Short title. 2707
This subtitle may be cited as the “Pesticide Registration Fund Amendment Act of 2026”. 2708
Sec. 6092. Section 9a(d) of the Pesticide Education and Control Amendment Act of 2012, 2709
effective December 24, 2013 (D.C. Law 20-61; D.C. Official Code § 8-438.01(d)), is amended to 2710
read as follows: 2711
“(d) The money deposited into the Fund but not expended in a fiscal year shall not revert 2712
to the unassigned fund balance of the General Fund of the District of Columbia at the end of a 2713
fiscal year, or at any other time.”. 2714
SUBTITLE K. SUSTAINABLE MATERIALS AND BUILDINGS FUND 2715
Sec. 6101. Short title. 2716

128
This subtitle may be cited as the “Sustainable Materials and Building Fund Act of 2026”. 2717
Sec. 6102. Section 8 of the Green Building Act of 2006, effective March 8, 2007 (D.C. 2718
Law 16-234; D.C. Official Code § 6-1451.07), is amended as follows: 2719
(a) Subsection (c) is amended as follows: 2720
(1) Paragraph (1) is repealed. 2721
(2) A new paragraph (1A) is added to read as follows: 2722
“(1A) 50% of the monies deposited into the Fund each fiscal year shall be 2723
transferred to the Sustainable Materials and Building Fund established by the Sustainable Solid 2724
Waste Management Amendment Act of 2014, effective December 13, 2017 (D.C. Law 22-33; 2725
D.C. Official Code § 1-325.381)”. 2726
(b) Subsection (d) is amended to read as follows: 2727
“(d) The money deposited into the Fund but not expended in a fiscal year shall not revert 2728
to the unassigned fund balance of the General Fund of the District of Columbia at the end of a 2729
fiscal year, or at any other time.”. 2730
Sec. 6103. The Sustainable Solid Waste Management Amendment Act of 2014, effective 2731
February 26, 2015 (D.C. Law 20-154; D.C. Official Code passim), is amended as follows: 2732
(a) Section 118(d) (D.C. Official Code § 8-1041.04(d)) is amended by striking the phrase 2733
“Product Stewardship Fund” and inserting the phrase “Sustainable Materials and Building Fund” 2734
in its place. 2735
(b) Section 126(b) (D.C. Official Code § 8-1041.12(b)) is amended by striking the phrase 2736
“Product Stewardship Fund” and inserting the phrase “Sustainable Materials and Building Fund” 2737
in its place. 2738
(c) Section 127 (D.C. Official Code § 1-325.381) is amended as follows: 2739

129
(1) The section heading is amended by striking the phrase “Product Stewardship 2740
Fund” and inserting the phrase “Sustainable Materials and Building Fund” in its place. 2741
(2) Subsection (a) is amended by striking the phrase “Product Stewardship Fund” 2742
and inserting the phrase “Sustainable Materials and Building Fund” in its place. 2743
(3) Subsection (b) is amended as follows: 2744
(A) Paragraph (4) is amended by striking the phrase “; and” and inserting 2745
a semicolon in its place. 2746
(B) Paragraph (5) is amended by striking the period at the end and 2747
inserting the phrase “; and” in its place. 2748
(C) A new paragraph (6) is added to read as follows: 2749
“(6) Monies transferred from the Green Building Fund pursuant to section 2750
8(c)(1A) of the Green Building Act of 2006, effective March 8, 2007 (D.C. Law 16-234; D.C. 2751
Official Code § 6-1451.07(c)(1A)). 2752
(4) Subsection (c) is amended to read as follows: 2753
“(c) Money in the Fund shall be used as follows: 2754
“(1) Money deposited pursuant to paragraphs (1) through (5) in subsection (b) 2755
shall be used for the purposes of supporting and administering Subtitles B and D of this title and 2756
the Paint Stewardship Act of 2014, effective March 11, 2015 (D.C. Law 20-205; D.C. Official 2757
Code § 8-233.01 et seq.). 2758
“(2) Money deposited pursuant to paragraph (6) shall be used for activities 2759
permitted under section 8(2) through (7) of the Green Building Act of 2006, effective March 8, 2760
2007 (D.C. Law 16-234; D.C. Official Code § 6-1451.07(c)(2)–(7).”. 2761
(5) Subsection (d) is amended to read as follows: 2762

130
“(d) The money deposited into the Fund but not expended in a fiscal year shall not revert 2763
to the unassigned fund balance of the General Fund of the District of Columbia at the end of a 2764
fiscal year, or at any other time.”. 2765
(d) Section 138(b)(3) (D.C. Official Code § 8–771.10(b)(3)) is amended by striking the 2766
phrase “Product Stewardship Fund” and inserting the phrase “Sustainable Materials and Building 2767
Fund” in its place. 2768
Sec. 6104. Section 210 of the Clean and Affordable Energy Amendment Act of 2008, 2769
effective October 22, 2008 (D.C. Law 17-250; D.C. Official Code § 8-1774.10) is amended to 2770
read as follows: 2771
(a) Subsection (a-1) is amended as follows: 2772
(1) Paragraph (1) is amended by striking the semicolon and inserting the phrase “; 2773
and” in its place. 2774
(2) Paragraph (2) is amended by striking the phrase “; and” and inserting a period 2775
in its place. 2776
(3) Paragraph (3) is repealed. 2777
(b) Subsection (c)(18) is repealed. 2778
Sec. 6105. The Paint Stewardship Act of 2014, effective March 11, 2015 (D.C. Law 20-2779
205; D.C. Official Code § 8-233.01 et seq.) is amended as follows: 2780
(a) Section 5(f) (D.C. Official Code § 8-233.04(f)) is amended by striking the phrase 2781
“Product Stewardship Fund” and inserting the phrase “Sustainable Materials and Building Fund” 2782
in its place. 2783

131
(b) Section 7(b)(2) (D.C. Official Code § 8-233.06(b)(2)) is amended by striking the 2784
phrase “Product Stewardship Fund” and inserting the phrase “Sustainable Materials and Building 2785
Fund” in its place. 2786
SUBTITLE L. UNDERGROUND STORAGE TANK REGULATION FUND 2787
Sec. 6111. Short title. 2788
This subtitle may be cited as the “Underground Storage Tank Regulation Fund Act of 2789
2026”. 2790
Sec. 6112. Section 6a(d) of the District of Columbia Underground Storage Tank 2791
Management Act of 1990, effective December 3, 2020 (D.C. Law 23-149; D.C. Official Code § 2792
8-113.05a(d)), is amended to read as follows: 2793
“(d) The money deposited into the Fund but not expended in a fiscal year shall not revert 2794
to the unassigned fund balance of the General Fund of the District of Columbia at the end of a 2795
fiscal year, or at any other time.”. 2796
SUBTITLE M. USER FEES FOR EVENTS ON LANDS MANAGED BY THE 2797
DEPARTMENT OF ENERGY AND ENVIRONMENT 2798
Sec. 6121. Short title. 2799
This subtitle may be cited as the “User Fees for Events on Lands Managed by the 2800
Department of Energy and Environment Amendment Act of 2026”. 2801
Sec. 6122. Section 6(a-1) of the Anacostia River Clean Up and Protection Act of 2009, 2802
effective September 23, 2009 (D.C. Law 18-55, D.C. Official Code § 8-102.05(a-1)), is amended 2803
as follows: 2804
(a) Paragraph (3) is amended by striking the phrase “; and” and inserting a semicolon in 2805
its place. 2806

132
(b) Paragraph (4) is amended by striking the period at the end and inserting the phrase “; 2807
and” in its place. 2808
(c) A new paragraph (5) is added to read as follows: 2809
“(5) Revenue collected from fees imposed by DOEE for permitted events and 2810
other user activities on property under the administrative jurisdiction of DOEE.”. 2811
Section 6123. Section 110(a)(2) of the District Department of the Environment 2812
Establishment Act of 2005, effective February 15, 2006 (D.C. Law 16-51; D.C. Official Code § 2813
8-151.10), is amended to read as follows: 2814
“(2) Fees, including fees for the use of property under the administrative 2815
jurisdiction of DOEE for permitted events and other user activities.”. 2816
SUBTITLE N. UTILITY ASSISTANCE AND LEAD POISONING PREVENTION 2817
FUNDS 2818
Sec. 6131. Short title. 2819
This subtitle may be cited as the “Utility Assistance and Lead Poisoning Prevention 2820
Funds Sweep Repeal Amendment Act of 2026”. 2821
Sec. 6132. The tabular array in section 7142(a) of the Fiscal Year 2026 Budget Support 2822
Act of 2025, effective December 6, 2025 (D.C. Law 26-55; 72 DCR 9825), is amended by 2823
striking the following rows: 2824
KG0 1060181 Lead Poisoning
Prevention
Fund
(150,000) (150,000) (150,000) (150,000)
KG0 1060368 Economy II
Fund
(12,892.00) (12,892.00) (12,892.00) (12,892.00)

133
KG0 1060369 Residential Aid
Discount
(6,063.67) (6,063.67) (6,063.67) (6,063.67)
KG0 1060370 Residential
Essential
Services
(42,110.78) (42,110.78) (42,110.78) (42,110.78)
2825
Sec. 6133. Applicability. 2826
Section 6132 shall apply as of October 1, 2025. 2827
SUBTITLE O. PUBLIC INCONVENIENCE FEE 2828
Sec. 6141. Short title. 2829
This subtitle may be cited as the “Public Inconvenience Fee Amendment Act of 2026”. 2830
Sec. 6142. Section 225.1(c) of Title 24 of the District of Municipal Regulations (24 2831
DCMR § 225.1(c)) is amended to read as follows: 2832
“(c) Public Inconvenience Fee
In addition to those fees in paragraph (b) of this subsection, a public inconvenience fee
for the temporary occupancy of public space shall be applied to all public space permits
as follows:
“(1) (A) For a permit issued to a utility operator, as that term is defined in
Section 2(8) of the Underground Facilities Protection Act of 1980,
effective March 4, 1981 (D.C. Law 3-129, D.C. Official Code § 34-
2701(8)), no public inconvenience fee shall be applied for the first sixty
(60) calendar days of the permit.

134
“(B) For a permit issued to all other permittees, no public inconvenience fee
shall be applied for the first thirty (30) calendar days of the permit.
“(C) For each day thereafter, the fees set forth in subparagraphs (2) and (3)
shall apply.
“(2) Within the Central Business District, as
defined in 18 DCMR § 9901:
Fee/Sq.Ft./Day
“Parking Lane (where no parking meters
exist)
Fee established for prohibiting
parking in 18 DCMR §§ 2407.20
and 2407.21
“1st Travel Lane (to include lanes
dedicated for use by bicycles) ($2,250
maximum fee per block per 30 days)
$0.07
“2nd Travel Lane and Each Additional
($2,250 maximum fee for each lane per
block per 30 days)
$0.11
“Alley ($2,250 maximum fee per block
per 30 days)
$0.04
“Sidewalk ($3,000 maximum fee per
block per 30 days)
$0.06
“Pedestrian Walkway Credit (for 100%
of sidewalk area where the pedestrian
pathway is maintained per DDOT
-$0.06

135
Pedestrian Safety and Work Zone
Standards: Covered and Open Walkway)
“(3) Outside the Central Business District, as
defined in 18 DCMR § 9901:
Fee/Sq.Ft./Day
“Parking Lane (where no parking meters
exist)
Fee established for prohibiting
parking in 18 DCMR §§ 2407.20
and 2407.21
“1st Travel Lane (to include lanes
dedicated for use by bicycles) ($2,250
maximum fee per block per 30 days)
$0.06
“2nd Travel Lane and Each Additional
($2,250 maximum fee for each lane per
block per 30 days)
$0.09
“Alley ($2,250 maximum fee per block
per 30 days)
$0.03
“Sidewalk ($3,000 maximum fee per
block per 30 days)
$0.04
“Pedestrian Walkway Credit (for 100%
of sidewalk area where the pedestrian
pathway is maintained per DDOT
Pedestrian Safety and Work Zone
Standards: Covered and Open Walkway)
-$0.04”.
”. 2833

136
Sec. 6143. Section 9e(b)(4) of the Department of Transportation Establishment Act of 2834
2002, effective April 8, 2011 (D.C. Law 18-370; D.C. Official Code § 50-921.13(b)(4)), is 2835
amended to read as follows: 2836
“(4) Public inconvenience fees, described in 24 DCMR § 225.1(c), after the first 2837
$4,086,000 in revenue from such fees per fiscal year;”. 2838
SUBTITLE P. BUILDING ENERGY PERFORMANCE STANDARDS 2839
Sec. 6151. Short title. 2840
This subtitle may be cited as the “Building Energy Performance Standards Amendment 2841
Act of 2026”. 2842
Sec. 6152. Section 301 of the CleanEnergy DC Omnibus Amendment Act of 2018, 2843
effective March 22, 2019 (D.C. Law 22-257; D.C. Official Code § 8-1772.21), is amended as 2844
follows: 2845
(a) Subsection (a) is amended as follows: 2846
(1) Paragraph (2) is amended by striking the phrase “Beginning January 1, 2028” 2847
and inserting the phrase “Beginning January 1, 2029” in its place. 2848
(2) Paragraph (3) is amended by striking the phrase “Beginning January 1, 2034” 2849
and inserting the phrase “Beginning January 1, 2035” in its place. 2850
(b) Subsection (b)(1)(A) is amended by striking the date “January 1, 2028” and inserting 2851
the date “January 1, 2029” in its place. 2852
(c) Subsection (d)(2A) is amended by striking the date “January 1, 2028” and inserting 2853
the date “January 1, 2029” in its place. 2854
SUBTITLE Q. SPORT UTILITY VEHICLES 2855
Sec. 6161. Short title. 2856

137
This subtitle may be cited as the “Zero-Emission Sport Utility Vehicle Purchases 2857
Amendment Act of 2026”. 2858
Sec. 6162. Section 3402 of the EPA Miles Per Gallon Requirement for Passenger 2859
Automobiles Purchased by the District Act of 2000, effective October 19, 2000 (D.C. Law 13-2860
172; D.C. Official Code § 50-203), is amended as follows: 2861
(a) Subsection (a) is amended by striking the phrase “, and shall not be a sports utility 2862
vehicle.” and inserting a period in its place. 2863
(b) Subsection (b) is amended to read as follows: 2864
“(b) The District of Columbia government shall not purchase a sport utility vehicle for 2865
government use unless the sport utility vehicle is: 2866
“(1) A security, emergency, rescue, snow removal, or armored vehicle; or 2867
“(2) A zero-emission vehicle that: 2868
“(1) Is capable of detecting objects or persons 3 feet or taller starting from 2869
at least 2 feet from the front, sides, and back of the vehicle; 2870
“(2) Is equipped with an automatic emergency braking system that is 2871
engaged when the system detects an imminent collision with a vehicle, object, or pedestrian in 2872
the path of the vehicle; 2873
“(3) Is equipped with a blind spot monitor that is engaged when an object 2874
or person is detected in the blind spot of the vehicle; 2875
“(4) Weighs no more than 5,500 pounds; 2876
“(5) Has a hood height of no more than 36 inches; and 2877
“(6) Has a front end with a downward slope of no less than 65 degrees.”. 2878
SUBTITLE R. ELECTRIC VEHICLE PURCHASES 2879

138
Sec. 6171. Short title. 2880
This subtitle may be cited as the “Electric Vehicle Purchases Amendment Act of 2026”. 2881
Sec. 6172. Section 109e(b) of the District Department of the Environment Establishment 2882
Act of 2005, effective September 21, 2022 (D.C. Law 24-176; D.C. Official Code § 8-2883
151.09e(b)), is amended by striking the phrase “Beginning January 1, 2026” and inserting the 2884
phrase “Beginning January 1, 2031” in its place. 2885
TITLE VII. FINANCE AND REVENUE 2886
SUBTITLE A. SALES TAX INCREASE DELAY 2887
Sec. 7001. This subtitle may be cited as the “ Sales Tax Increase Delay Amendment Act 2888
of 2026”. 2889
Sec. 7002. Title 47 of the District of Columbia Official Code is amended as follows: 2890
(a) The lead-in language of section 47-2002(a) is amended by striking the phrase “shall 2891
be 6.0% before October 1, 2026, and 7.0% beginning on October 1, 2026,” and inserting the 2892
phrase “shall be 6.0% before October 1, 2027, and 7.0% beginning on October 1, 2027,”. in its 2893
place. 2894
(b) The lead-in language of section 47-2202(a) is amended by striking the phrase “shall 2895
be 6.0% before October 1, 2026, and 7.0% beginning on October 1, 2026,” and inserting the 2896
phrase “shall be 6.0% before October 1, 2027, and 7.0% beginning on October 1, 2027,”. in its 2897
place. 2898
SUBTITLE B. HOTEL AND RENTAL CAR TAX 2899
Sec. 7011. Short title. 2900
This subtitle may be cited as the “Hotel and Rental Car Taxes Amendment Act of 2026”. 2901
Sec. 7012. Title 47 of the District of Columbia Official Code is amended as follows: 2902

139
(a) Section 47-2002(a) is amended as follows: 2903
(1) Paragraph (3)(A) is amended by striking the phrase “or (g);” and inserting the 2904
phrase “or (g); and” in its place. 2905
(2) Paragraph (4B) is amended to read as follows: 2906
“(4B) The rate of tax on the gross receipts from the sale of or charges for the 2907
rental or leasing of rental vehicles and utility trailers as defined in § 50-1505.01 shall be: 2908
“(A) 9.25% beginning October 1, 2018, through September 30, 2026; and 2909
“(B) 11% beginning on October 1, 2026, and continuing thereafter.”. 2910
(b) Section 47-2202(a)(3B) is amended by to read as follows: 2911
“(3B) The rate of tax on the gross receipts from the sale of or charges for the 2912
rental or leasing of rental vehicles and utility trailers as defined in § 50-1505.01 shall be: 2913
“(A) 9.25% beginning October 1, 2018, through September 30, 2026; and 2914
“(B) 11% beginning on October 1, 2026, and continuing thereafter.”. 2915
(c) Section 47-2002.03a is amended as follows: 2916
(1) Subsection (a)(2) is amended by striking the phrase “on or after April 1, 2023, 2917
and on or before September 30, 2027” and inserting the phrase “on or after April 1, 2023” in its 2918
place. 2919
(2) Subsection (c)(2) is amended to read as follows: 2920
“(2) Beginning October 1, 2025, the tax revenue received pursuant to subsection 2921
(a)(2) of this section shall be deposited and dedicated as follows: 2922
“(A) In Fiscal Year 2026, $10,466,000 shall be deposited in the Economic 2923
Development Special Account established by § 2-1225.21 and the remainder shall be deposited 2924
in the General Fund of the District of Columbia. 2925

140
“(B) In Fiscal Year 2027, $6,140,000 shall be deposited in the Economic 2926
Development Special Account established by § 2-1225.21 and the remainder shall be deposited 2927
in the General Fund of the District of Columbia. 2928
“(C) In Fiscal Year 2028 and each subsequent fiscal year: 2929
“(i) Two-thirds shall be dedicated to the Washington Convention 2930
and Sports Authority, for transfer to Destination DC for the purposes of marketing and 2931
promoting the District as a destination, and such amounts shall be in addition to the funds 2932
dedicated to Destination DC pursuant to § 10-1202.08a; and 2933
“(ii) One-third shall be dedicated to the Office of the Deputy 2934
Mayor for Planning and Economic Development, for transfer to the Washington DC Economic 2935
Partnership pursuant to a memorandum of understanding setting forth the purposes for which the 2936
funds shall be used.”. 2937
Sec. 7013. Section 301(d-4) of the National Capital Revitalization Corporation and 2938
Anacostia Waterfront Corporation Reorganization Act of 2008, effective March 26, 2008 (D.C. 2939
Law 17-138; D.C. Official Code § 2-1225.21(d-4)), is repealed. 2940
SUBTITLE C. BENEFIT FUND CONTRIBUTIONS 2941
Sec. 7021. Short title. 2942
This subtitle may be cited as the “Frequency Standardization for Contributions to District 2943
Government Employee Benefit Funds Amendment Act of 2026”. 2944
Sec. 7022. The District of Columbia Government Comprehensive Merit Personnel Act of 2945
1978, effective March 3, 1979 (D.C. Law 2-139; D.C. Official Code § 1-601.01 et seq.), is 2946
amended as follows: 2947
(a) Section 2109 (D.C. Official Code § 1-621.09) is amended as follows: 2948

141
(1) Subsection (d) is amended to read as follows: 2949
“(d) On the 15th and 30th day of each month (or, in a month with fewer than 30 days, on 2950
the 15th and last day of the month), the Chief Financial Officer shall deposit into the Fund the 2951
pro rata portion of the amount that has been appropriated for the purpose of funding the District 2952
contribution for the health and life insurance premiums of annuitants. The Chief Financial 2953
Officer may also deposit into the Fund any balances in rate stabilization fund reserves that are 2954
refunded to the District by a health insurance carrier.”. 2955
(2) Subsection (d-3) is amended by striking the phrase “, subject to 2956
appropriation.” and inserting a period in its place. 2957
(b) Section 2609 (D.C. Official Code § 1-626.09) is amended as follows: 2958
(1) Subsection (c) is amended by striking the phrase “not less frequently than 2959
quarterly.” and inserting the phrase “on the 15th and 30th day of each month (or, in a month with 2960
fewer than 30 days, on the 15th and last day of the month).” in its place. 2961
(2) Subsection (d) is amended by striking the phrase “not less frequently than 2962
quarterly” and inserting the phrase “on the 15th and 30th day of each month (or, in a month with 2963
fewer than 30 days, on the 15th and last day of the month)” in its place. 2964
Sec. 7023. Section 132(b) of the Police Officers, Fire Fighters, and Teachers Retirement 2965
Benefit Replacement Plan Act of 1998, effective September 19, 1998 (D.C. Law 12-152; D.C. 2966
Official Code § 1-907.02(b)), is amended to read as follows: 2967
“(b) The amount appropriated as the District payment shall be deposited by the Office of 2968
the Chief Financial Officer in the appropriate separate fund comprising the Funds on the 15th 2969
and 30th day of every month (or, in a month with fewer than 30 days, on the 15th and last day of 2970
the month).” 2971

142
SUBTITLE D. MEDICAL CANNABIS TAX 2972
Sec. 7031. Short title. 2973
This subtitle may be cited as the “Medical Cannabis Tax Rate Amendment Act of 2026”. 2974
Sec. 7032. Title 47 of the District of Columbia Official Code is amended as follows: 2975
(a) Section 47-2002(a)(7)(A) is amended to read as follows: 2976
“(A) The rate of tax on the gross receipts from the sale of or charges for 2977
medical cannabis, as that term is defined in § 7-1671.01(12), shall be: 2978
“(i) 6% beginning October 1, 2010, through September 30, 2026; 2979
and 2980
“(ii) 10.25% beginning on October 1, 2026.”. 2981
(b) Section 47-2202(a)(7)(A) is amended to read as follows: 2982
“(A) The rate of tax on the gross receipts from the sale of or charges for 2983
medical cannabis, as that term is defined in § 7-1671.01(12), shall be: 2984
“(i) 6% beginning October 1, 2010, through September 30, 2026; 2985
and 2986
“(ii) 10.25% beginning on October 1, 2026.”. 2987
SUBTITLE E. NORTHEAST HEIGHTS TIF 2988
Sec. 7041. Short title 2989
This subtitle may be cited as the “Northeast Heights Tax Increment Financing Act of 2990
2026”. 2991
Sec. 7042. Definitions. 2992
For the purposes of this subtitle, the term: 2993

143
(1) “Authorized Delegate” means the Deputy Mayor for Planning and Economic 2994
Development, the Chief Financial Officer, the Treasurer, or any officer or employee of the 2995
executive office of the Mayor to whom the Mayor has delegated any of the Mayor’s functions 2996
under this subtitle pursuant to section 422(6) of the Home Rule Act. 2997
(2) “Available Real Property Tax Revenues” means the revenues resulting from 2998
the imposition of the tax provided for in Chapter 8 of Title 47 of the District of Columbia 2999
Official Code, inclusive of any penalties and interest charges, exclusive of the special tax 3000
provided for in section 481 of the Home Rule Act pledged to payment of general obligation 3001
indebtedness of the District. 3002
(3) “Available Sales Tax Revenues” means the revenues resulting from the 3003
imposition of the tax under Chapter 20 of Title 47 of the District of Columbia Official Code, 3004
including penalty and interest charges, exclusive of the portion thereof required to be deposited 3005
in the Washington Convention Center Fund established pursuant to section 208 of the 3006
Washington Convention Center Authority Act of 1994, effective September 28, 1994 (D.C. Law 3007
10-188; D.C. Official Code § 10-1202.08), and any amounts to be made available to the 3008
Washington Metropolitan Transit Authority pursuant to section 7101 of the Fiscal Year 2018 3009
Budget Support Act of 2017, effective December 13, 2017 (D.C. Law 22-0033; 64 DCMR 3010
7652), and section 2 of the Stable and Reliable Source of WMATA Revenues Act of 1982, 3011
effective April 30, 1982 (D.C. Law 4-103; D.C. Official Code 9-1111.15(b)(2)(A)). 3012
(4) “Available Tax Increment,” means the sum of the Available Sales Tax 3013
Revenues and Available Real Property Tax Revenues generated in the Northeast Heights TIF 3014
Area in any fiscal year of the District minus the sum of Available Sales Tax Revenues and 3015

144
Available Real Property Tax Revenues generated in the Northeast Heights TIF Area in the 3016
applicable base year. 3017
(5) “Bond Counsel” means a firm or firms of attorneys designated as bond 3018
counsel from time to time by the Mayor. 3019
(6) “Bonds” means the District of Columbia revenue bonds, notes, or other 3020
obligations (including refunding bonds, notes, and other obligations), in one or more series, 3021
authorized to be issued pursuant to this subtitle. 3022
(7) “Chairman” means the Chairman of the Council of the District of Columbia. 3023
(8) “Chief Financial Officer” means the Chief Financial Officer established by 3024
section 424(a)(1) of the Home Rule Act. 3025
(9) “Closing Documents” means all documents and agreements, other than 3026
Financing Documents, that may be necessary and appropriate to issue, sell, and deliver the 3027
Bonds, and includes agreements, certificates, letters, opinions, forms, receipts, and other similar 3028
instruments. 3029
(10) “Council” means the Council of the District of Columbia. 3030
(11) “Debt Service” means principal, premium, if any, and interest on the Bonds. 3031
(12) “Development Costs” has the same meaning as in section 2(13) of the Tax 3032
Increment Financing Authorization Act of 1998, effective September 11, 1998 (D.C. Law 12-3033
143; D.C. Official Code § 2-1217.01(13)). 3034
(13) “Development Sponsor” means Standard Real Estate Development, a 3035
Washington, D.C. limited liability company qualified to do business in the District of Columbia, 3036
or any other entity that undertakes the development of the project with the approval of the 3037
Mayor. 3038

145
(14) “District” means the District of Columbia. 3039
(15) “Financing Documents” means the documents, other than Closing 3040
Documents, that relate to the financing or refinancing of transactions to be affected through the 3041
issuance, sale, and delivery of the Bonds, including any offering document, and any required 3042
supplements to any such documents. 3043
(16) “Home Rule Act” means the District of Columbia Home Rule Act, approved 3044
December 24, 1973 (87 Stat. 774; D.C. Official Code § 1-201.01 et seq.). 3045
(17) “Project” means the financing, refinancing, or reimbursing of Development 3046
Costs incurred within the Northeast Heights TIF Area and adjoining parcels. 3047
(18) “Refunding Bonds” means the District of Columbia bonds, notes, or other 3048
obligations, in one or more series, authorized to be issued pursuant to this subtitle to refund the 3049
Bonds. 3050
(19) “TIF” means tax increment financing. 3051
Sec. 7043. Creation of the Northeast Heights TIF Fund. 3052
(a) There is established as a nonlapsing fund the Northeast Heights TIF Fund. The Chief 3053
Financial Officer shall deposit into the Northeast Heights TIF Fund the Available Tax Increment 3054
and any other taxes or fees specifically designated by law for deposit in the Northeast Heights 3055
TIF Fund. 3056
(b) The Mayor may pledge and create a security interest in the funds in the Northeast 3057
Heights TIF Fund, or any sub-account within the Northeast Heights TIF Fund, for the payment 3058
of debt service on the Bonds without further action by the Council as permitted by section 490(f) 3059
of the Home Rule Act. The payment of debt service shall be made in accordance with the 3060

146
provisions of the Financing Documents entered into by the District in connection with the 3061
issuance of the Bonds. 3062
(c) If, at the end of any fiscal year of the District, the balance of cash and investments in 3063
the Northeast Heights TIF Fund exceeds the amount of debt service (including prepayment of 3064
principal and interest), reserves on any Bonds, and any approved Bond-related administrative 3065
expenses during the upcoming fiscal year, 50% of the excess shall be retained in the Northeast 3066
Heights TIF Fund to prepay the principal of the Bonds or for future reserves or administrative 3067
expenses on the Bonds and the remaining 50% of the excess shall be transferred to the 3068
unrestricted balance of the General Fund of the District of Columbia. 3069
Sec. 7044. Creation of the Northeast Heights TIF Area. 3070
(a) There is created a TIF area designated as the Northeast Heights TIF Area, which shall 3071
consist of Square 5051N, Lot 19, Square 5051, Lots 28, 29, 811, and Square 5044, Lot 814 as 3072
shown on the tax rolls of the District as maintained by the Office of Tax and Revenue. 3073
(b) As provided in section 7043, the Available Tax Increment from the Northeast Heights 3074
TIF Area shall be deposited in the Northeast Heights TIF Fund and may be used for the purposes 3075
set forth in section 7045. 3076
(c)(1) The base year for determination of Available Sales Tax Revenues shall be the tax 3077
year of the District preceding the year in which act becomes effective. 3078
(2) The base year for determination of Available Real Property Tax Revenues 3079
shall be the tax year of the District preceding the year in which act becomes effective and the 3080
initial assessed value to be used in making the determination of Available Real Property Tax 3081
Revenues shall be the assessed value of each lot of taxable real property in the Northeast Heights 3082
TIF Area for the tax year preceding the tax year in which this subtitle becomes effective. 3083

147
(d) The Northeast Heights Area shall terminate on the earliest of: 3084
(1) December 31, 2056; 3085
(2) The date on which the Bonds are paid in full or are defeased and are no longer 3086
outstanding; and 3087
(3) Five years after the effective date of this subtitle if no Bonds are issued. 3088
Sec. 7045. Bond authorization. 3089
(a) The Council approves and authorizes the issuance of one or more series of Bonds in 3090
an aggregate principal amount not to exceed $47 million to fund the project. The Bonds, which 3091
may be issued from time to time, in one or more series, shall be tax-exempt or taxable as the 3092
Mayor shall determine and shall be payable and secured as provided in section 7046. 3093
(b) The proceeds of the Bonds shall be used to pay Development Costs of the Project, 3094
financing costs incurred by the District and to fund capitalized interest and required reserves. 3095
(c) The Mayor may pay from the proceeds of the Bonds the financing costs and expenses 3096
of issuing and delivering the Bonds, including underwriting, legal, accounting, financial 3097
advisory, credit enhancement, marketing, sale, and printing costs and expenses. 3098
Sec. 7046. Payment and security. 3099
(a) Except as may be otherwise provided in this subtitle, the principal of, premium, if 3100
any, and interest on, the Bonds, and the payment of ongoing administrative expenses related to 3101
the Bond financing shall be payable solely from proceeds received from the sale of the Bonds, 3102
income realized from the temporary investment of those proceeds, Available Tax Increment and 3103
other taxes and fees specifically designated by law for deposit into the Northeast Heights TIF 3104
Fund, income realized from the temporary investment of those receipts and revenues prior to 3105
payment to the Bond owners, and other funds that, as provided in the Financing Documents, may 3106

148
be made available to the District for payment of the Bonds from sources other than the District, 3107
all as provided for in the Financing Documents. 3108
(b) Payment of the Bonds shall be secured as provided in the Financing Documents and 3109
by an assignment by the District for the benefit of the Bond owners of certain of its rights under 3110
the Financing Documents and Closing Documents to the trustee for the Bonds pursuant to the 3111
Financing Documents. 3112
(c) The trustee or paying agent is authorized to deposit, invest, and disburse the proceeds 3113
received from the sale of the Bonds pursuant to the Financing Documents. 3114
Sec. 7047. Bond details. 3115
(a) The Mayor is authorized to take any action reasonably necessary or appropriate in 3116
accordance with this subtitle in connection with the preparation, execution, issuance, sale, 3117
delivery, security for, and payment of the Bonds of each class and series, including 3118
determinations of: 3119
(1) The final form, content, designation, and terms of the Bonds, including a 3120
determination that the Bonds may be issued in certificated or book-entry form; 3121
(2) The principal amount of the Bonds to be issued and denominations of the 3122
Bonds; 3123
(3) The rate or rates of interest or the method for determining the rate or rates of 3124
interest on the Bonds; 3125
(4) The date or dates of issuance, sale, and delivery of, and the payment of interest 3126
on, the Bonds, and the maturity date or dates of the Bonds; 3127

149
(5) The terms under which the Bonds may be paid, optionally or mandatorily 3128
redeemed, accelerated, tendered, called, or put for redemption, repurchase, or remarketing before 3129
their respective stated maturities; 3130
(6) Provisions for the registration, transfer, and exchange of the Bonds and the 3131
replacement of mutilated, lost, stolen, or destroyed Bonds; 3132
(7) The creation of any reserve fund, sinking fund, or other fund with respect to 3133
the Bonds; 3134
(8) The time and place of payment of the Bonds; 3135
(9) Procedures for monitoring the use of the proceeds received from the sale of 3136
the Bonds to ensure that the proceeds are properly applied and used to accomplish the purposes 3137
of the Home Rule Act and this subtitle; 3138
(10) Actions necessary to qualify the Bonds under blue sky laws of any 3139
jurisdiction where the Bonds are marketed; and 3140
(11) The terms and types of any credit enhancement under which the Bonds may 3141
be secured. 3142
(b) The Bonds shall contain a legend which shall provide that the Bonds are special 3143
obligations of the District, are without recourse to the District, are not a pledge of, and do not 3144
involve, the faith and credit or the taxing power of the District (other than the Available Tax 3145
Increment, and any other taxes and fees deposited in the Northeast Heights Phase 2 TIF Fund), 3146
do not constitute a debt of the District, and do not constitute lending of the public credit for 3147
private undertakings as prohibited in section 602(a)(2) of the Home Rule Act. 3148

150
(c) The Bonds shall be executed in the name of the District and on its behalf by the 3149
manual or facsimile signature of the Mayor, and attested by the Secretary of the District of 3150
Columbia by the Secretary’s manual or facsimile signature. 3151
(d) The official seal of the District, or a facsimile of it, shall be impressed, printed, or 3152
otherwise reproduced on the Bonds. 3153
(e) The Bonds of any series may be issued in accordance with the terms of a trust 3154
instrument to be entered into by the District and a trustee or paying agent to be selected by the 3155
Mayor, and may be subject to the terms of one or more agreements entered into by the Mayor 3156
pursuant to section 490(a)(4) of the Home Rule Act. 3157
(f) The Bonds may be issued at any time or from time to time in one or more issues and 3158
in one or more series. 3159
(g) The Bonds are declared to be issued for essential public and governmental purposes. 3160
The Bonds, the interest thereon, and the income therefrom, and all funds pledged or available to 3161
pay or secure the payment of the Bonds, shall at all times be exempt from taxation by the 3162
District, except for estate, inheritance, and gift taxes. 3163
(h) The District pledges, covenants, and agrees with the holders of the Bonds that, subject 3164
to the provisions of the Financing Documents, the District will not limit or alter the revenues 3165
pledged to secure the Bonds or the basis on which such revenues are collected or allocated, will 3166
not impair the contractual obligations of the District to fulfill the terms of any agreement made 3167
with the holders of the Bonds, will not in any way impair the rights or remedies of the holders of 3168
the Bonds, and will not modify, in any way, the exemptions from taxation provided for in this 3169
subtitle, until the Bonds, together with interest thereon, and all costs and expenses in connection 3170
with any suit, action, or proceeding by or on behalf of the holders of the Bonds, are fully met and 3171

151
discharged. This pledge and agreement for the District may be included as part of the contract 3172
with the holders of the Bonds. This subsection constitutes a contract between the District and the 3173
holders of the Bonds. To the extent that any acts or resolutions of the Council may be in conflict 3174
with this subtitle, this subtitle shall be controlling. 3175
(i) Consistent with section 490(a)(4)(B) of the Home Rule Act (D.C. Official Code § 1-3176
204.90(a)(4)(B)) and notwithstanding Article 9 of Subtitle I of Title 28of the District of 3177
Columbia Official Code: 3178
(1) A pledge made and security interest created in respect of the Bonds or 3179
pursuant to any related Financing Document shall be valid, binding, and perfected from the time 3180
the security interest is created, with or without physical delivery of any funds or any property 3181
and with or without any further action; 3182
(2) The lien of the pledge shall be valid, binding, and perfected as against all 3183
parties having any claim of any kind in tort, contract, or otherwise against the District, whether 3184
or not such party has notice; and 3185
(3) The security interest shall be valid, binding, and perfected whether or not any 3186
statement, document, or instrument relating to the security interest is recorded or filed. 3187
Sec.7048. Issuance of the Bonds. 3188
(a) The Bonds of any series may be sold at negotiated or competitive sale at, above, or 3189
below par, to one or more persons or entities, and upon terms that the Mayor considers to be in 3190
the best interests of the District. 3191
(b) The Mayor or an Authorized Delegate may execute, in connection with each sale of 3192
the Bonds, offering documents on behalf of the District, may deem final any such offering 3193
document on behalf of the District for purposes of compliance with federal laws and regulations 3194

152
governing such matters, and may authorize the distribution of the documents in connection with 3195
the Bonds. 3196
(c) The Mayor is authorized to deliver executed and sealed Bonds, on behalf of the 3197
District, for authentication, and, after the Bonds have been authenticated, to deliver the Bonds to 3198
the original purchasers of the Bonds upon payment of the purchase price. 3199
(d) The Bonds shall not be issued until the Mayor receives an approving opinion from 3200
Bond Counsel as to the validity of the Bonds of such series and, if the interest on the Bonds is 3201
expected to be exempt from federal income taxation, the treatment of the interest on the Bonds 3202
for purposes of federal income taxation. 3203
(e) The Procurement Practices Reform Act of 2010, effective April 8, 2011 (D.C. Law 3204
18-371; D.C. Official Code § 2-351.01 et seq.), and subchapter III-A of Chapter 3 of Title 47 of 3205
the District of Columbia Official Code shall not apply to any contract the Mayor may from time 3206
to time enter into, or the Mayor may determine to be necessary or appropriate, for the purposes 3207
of this subtitle. 3208
Sec. 7049. Financing and Closing Documents. 3209
(a) The Mayor is authorized to prescribe the final form and content of all Financing 3210
Documents and all Closing Documents to which the District is a party that may be necessary or 3211
appropriate to issue, sell, and deliver the Bonds. 3212
(b) The Mayor is authorized to execute, in the name of the District and on its behalf, the 3213
Financing Documents and any Closing Documents to which the District is a party by the 3214
Mayor’s manual or facsimile signature. 3215

153
(c) If required, the official seal of the District, or a facsimile of it, shall be impressed, 3216
printed, or otherwise reproduced on the Bonds, the other Financing Documents, and the Closing 3217
Documents to which the District is a party. 3218
(d) The Mayor’s execution and delivery of the Financing Documents and the Closing 3219
Documents to which the District is a party shall constitute conclusive evidence of the Mayor’s 3220
approval, on behalf of the District, of the final form and content of the executed Financing 3221
Documents and the executed Closing Documents. 3222
(e) The Mayor is authorized to deliver the executed and sealed Financing Documents and 3223
Closing Documents, on behalf of the District, prior to or simultaneously with the issuance, sale, 3224
and delivery of the Bonds, and to ensure the due performance of the obligations of the District 3225
contained in the executed, sealed, and delivered Financing Documents and Closing Documents. 3226
Sec.7050. Limited liability. 3227
(a) The Bonds shall be special obligations of the District. The Bonds shall be without 3228
recourse to the District. The Bonds shall not be general obligations of the District, shall not be a 3229
pledge of, or involve, the faith and credit or the taxing power of the District (other than the 3230
Available Tax Increment,, and any other taxes or fees allocated to the Northeast Heights TIF 3231
Fund), shall not constitute a debt of the District, and shall not constitute lending of the public 3232
credit for private undertakings as prohibited in section 602(a)(2) of the Home Rule Act. 3233
(b) The Bonds shall not give rise to any pecuniary liability of the District and the District 3234
shall have no obligation with respect to the purchase of the Bonds. 3235
(c) No person, including any Bond owner, shall have any claims against the District or 3236
any of its elected or appointed officials, officers, employees, or agents for monetary damages 3237
suffered as a result of the failure of the District to perform any covenant, undertaking, or 3238

154
obligation under this subtitle, the Bonds, the Financing Documents, or the Closing Documents, 3239
or as a result of the incorrectness of any representation in or omission from the Financing 3240
Documents or the Closing Documents, unless the District or its elected or appointed officials, 3241
officers, employees, or agents have acted in a willful and fraudulent manner. 3242
Sec. 7051. District officials. 3243
(a) Except as otherwise provided in section 7050(c), the elected or appointed officials, 3244
officers, employees, or agents of the District shall not be liable personally for the payment of the 3245
Bonds or be subject to any personal liability by reason of the issuance of the Bonds, or for any 3246
representations, warranties, covenants, obligations, or agreements of the District contained in this 3247
subtitle, the Bonds, the Financing Documents, or the Closing Documents. 3248
(b) The signature, countersignature, facsimile signature, or facsimile countersignature of 3249
any official appearing on the Bonds, the Financing Documents, or the Closing Documents shall 3250
be valid and sufficient for all purposes notwithstanding the fact that the individual signatory 3251
ceases to hold that office before delivery of the Bonds, the Financing Documents, or the Closing 3252
Documents. 3253
Sec. 7052. Maintenance of documents. 3254
Copies of the specimen Bonds and of the final Financing Documents and Closing 3255
Documents shall be filed in the Office of the Secretary of the District of Columbia. 3256
Sec. 7053. Information reporting. 3257
Within 3 days after the Mayor’s receipt of the transcript of proceedings relating to the 3258
issuance of the Bonds, the Mayor shall transmit a copy of the transcript to the Secretary to the 3259
Council. 3260
SUBTITLE F. BRYANT STREET PHASE 2 TIF 3261

155
Sec. 7061. Short title 3262
This subtitle may be cited as the “Bryant Street Phase 2 Tax Increment Financing Act of 3263
2026”. 3264
Sec. 7062. Definitions. 3265
For the purposes of this subtitle, the term: 3266
(1) “Authorized Delegate” means the Deputy Mayor for Planning and Economic 3267
Development, the Chief Financial Officer, the Treasurer, or any officer or employee of the 3268
executive office of the Mayor to whom the Mayor has delegated any of the Mayor’s functions 3269
under this subtitle pursuant to section 422(6) of the Home Rule Act. 3270
(2) “Available Real Property Tax Revenues” means the revenues resulting from 3271
the imposition of the tax provided for in Chapter 8 of Title 47 of the District of Columbia 3272
Official Code, inclusive of any penalties and interest charges, exclusive of the special tax 3273
provided for in section 481 of the Home Rule Act pledged to payment of general obligation 3274
indebtedness of the District. 3275
(3) “Available Sales Tax Revenues” means the revenues resulting from the 3276
imposition of the tax under Chapter 20 of Title 47 of the District of Columbia Official Code, 3277
including penalty and interest charges, exclusive of the portion thereof required to be deposited 3278
in the Washington Convention Center Fund established pursuant to section 208 of the 3279
Washington Convention Center Authority Act of 1994, effective September 28, 1994 (D.C. Law 3280
10-188; D.C. Official Code § 10-1202.08), and any amounts to be made available to the 3281
Washington Metropolitan Transit Authority pursuant to section 7101 of the Fiscal Year 2018 3282
Budget Support Act of 2017, effective December 13, 2017 (D.C. Law 22-0033; 64 DCMR 3283

156
7652), and section 2 of the Stable and Reliable Source of WMATA Revenues Act of 1982, 3284
effective April 30, 1982 (D.C. Law 4-103; D.C. Official Code 9-1111.15(b)(2)(A)). 3285
(4) “Available Tax Increment” means the sum of the Available Sales Tax 3286
Revenues and Available Real Property Tax Revenues generated in the Bryant Street Phase 2 TIF 3287
Area in any fiscal year of the District minus the sum of Available Sales Tax Revenues and 3288
Available Real Property Tax Revenues generated in the Bryant Street Phase 2 TIF Area in the 3289
applicable base year. 3290
(5) “Bond Counsel” means a firm or firms of attorneys designated as bond 3291
counsel from time to time by the Chief Financial Officer. 3292
(6) “Bonds” means the District of Columbia revenue bonds, notes, or other 3293
obligations (including refunding bonds, notes, and other obligations), in one or more series, 3294
authorized to be issued pursuant to this subtitle. 3295
(7) “Chairman” means the Chairman of the Council of the District of Columbia. 3296
(8) “Chief Financial Officer” means the Chief Financial Officer established by 3297
section 424(a)(1) of the Home Rule Act. 3298
(9) “Closing Documents” means all documents and agreements, other than 3299
Financing Documents, that may be necessary and appropriate to issue, sell, and deliver the 3300
Bonds, and includes agreements, certificates, letters, opinions, forms, receipts, and other similar 3301
instruments. 3302
(10) “Council” means the Council of the District of Columbia. 3303
(11) “Debt Service” means principal, premium, if any, and interest on the Bonds. 3304

157
(12) “Development Costs” has the same meaning as in section 2(13) of the Tax 3305
Increment Financing Authorization Act of 1998, effective September 11, 1998 (D.C. Law 12-3306
143; D.C. Official Code § 2-1217.01(13)). 3307
(13) “Development Sponsor” means MBR Venture Phase 2, LLC, a Delaware 3308
limited liability company qualified to do business in the District of Columbia, or any other entity 3309
that undertakes the development of the project with the approval of the Mayor. 3310
(14) “District” means the District of Columbia. 3311
(15) “Financing Documents” means the documents, other than Closing 3312
Documents, that relate to the financing or refinancing of transactions to be affected through the 3313
issuance, sale, and delivery of the Bonds, including any offering document, and any required 3314
supplements to any such documents. 3315
(16) “Home Rule Act” means the District of Columbia Home Rule Act, approved 3316
December 24, 1973 (87 Stat. 774; D.C. Official Code § 1-201.01 et seq.). 3317
(17) “Project” means the financing, refinancing, or reimbursing of Development 3318
Costs incurred within the Bryant Street Phase 2 TIF Area and adjoining parcels. 3319
(18) “Refunding Bonds” means the District of Columbia bonds, notes, or other 3320
obligations, in one or more series, authorized to be issued pursuant to this subtitle to refund the 3321
Bonds. 3322
(19) “TIF” means tax increment financing. 3323
Sec. 7063. Creation of the Bryant Street Phase 2 TIF Fund. 3324
(a) There is established as a nonlapsing fund the Bryant Street Phase 2 TIF Fund. The 3325
Chief Financial Officer shall deposit into the Bryant Street Phase 2 TIF Fund the Available Tax 3326

158
Increment and any other taxes or fees specifically designated by law for deposit in the Bryant 3327
Street Phase 2 TIF Fund. 3328
(b) The Mayor may pledge and create a security interest in the funds in the Bryant Street 3329
Phase 2 TIF Fund, or any sub-account within the Bryant Street Phase 2 TIF Fund, for the 3330
payment of debt service on the Bonds without further action by the Council as permitted by 3331
section 490(f) of the Home Rule Act. The payment of debt service shall be made in accordance 3332
with the provisions of the Financing Documents entered into by the District in connection with 3333
the issuance of the Bonds. 3334
(c) If, at the end of any fiscal year of the District, the balance of cash and investments in 3335
the Bryant Street Phase 2 TIF Fund exceeds the amount of debt service (including prepayment of 3336
principal and interest), reserves on any Bonds, and any approved Bond-related administrative 3337
expenses during the upcoming fiscal year, 50% of the excess shall be retained in the Bryant 3338
Street Phase 2 TIF Fund to prepay the principal of the Bonds or for future reserves or 3339
administrative expenses on the Bonds and the remaining 50% of the excess shall be transferred 3340
to the unrestricted balance of the General Fund of the District of Columbia. 3341
Sec. 7064. Creation of the Bryant Street Phase 2 TIF Area. 3342
(a) There is created a TIF area designated as the Bryant Street Phase 2 TIF Area, which is 3343
defined as the area beginning at a point at the east line of 4th Street, N.E., being at the northwest 3344
corner of Lot 13 in Square 3629 as the same is set forth on that certain Plat of Subdivision dated 3345
July 11, 2018, by MRP 600 RI LLC and MBR Investment Partners, LLC and recorded 3346
September 14, 2018, in Subdivision Book 214 at Page 116 among the Records of the Office of 3347
the Surveyor of the District of Columbia, then, running the following 13 courses and distances: 3348
(1) Due east a distance of 671.20 feet to a point; then 3349

159
(2) Due south a distance of 205.28 feet to a point; then 3350
(3) North 66°20'20" east a distance of 2.52 feet to a point; then 3351
(4) Due south a distance of 66.64 feet to a point; then 3352
(5) South 31°19'30" east a distance of 47.44 feet to a point; then 3353
(6) South 58°40'30" west a distance of 219.12 feet to a point; then 3354
(7) North 31°19'30" west a distance of 27.90 feet to a point; then 3355
(8) South 58°37'36" west a distance of 172.88 feet to a point; then 3356
(9) South 23°48'52" east a distance of 27.99 feet to a point; then 3357
(10) South 58°40'30" west a distance of 33.84 feet to a point; then 3358
(11) North 24°03’30” west a distance of 19.39 feet to a point; then 3359
(12) Due west a distance of 323.37 feet to a point; and then 3360
(13) Due north, a distance of 517.01 feet to the point of beginning, 3361
such area being all of Assessment and Taxation Lot 822 as the same is set forth on that certain 3362
Plat of Subdivision, dated October 30, 2018, as prepared by the Office of Tax and Revenue and 3363
recorded at A&T Book 3880 at Page H among the Records of the Office of the Surveyor of the 3364
District of Columbia and parts of Assessment and Taxation Lots 823, 824, and 825 as the same 3365
are set forth on that certain Plat of Subdivision, dated January 28, 2022, as prepared by the 3366
Office of Tax and Revenue and recorded at A&T Book 3895 at Page G among the Records of the 3367
Office of the Surveyor of the District of Columbia. 3368
(b) As provided in section 7063, the Available Tax Increment from the Bryant Street 3369
Phase 2 TIF Area shall be deposited in the Bryant Street Phase 2 TIF Fund and may be used for 3370
the purposes set forth in section 7064. 3371

160
(c)(1) The base year for determination of Available Sales Tax Revenues shall be the tax 3372
year of the District preceding the year in which subtitle becomes effective. 3373
(2) The base year for determination of Available Real Property Tax Revenues 3374
shall be the tax year of the District preceding the year in which subtitle becomes effective and 3375
the initial assessed value to be used in making the determination of Available Real Property Tax 3376
Revenues shall be the assessed value of each lot of taxable real property in the Bryant Street 3377
Phase 2 TIF Area for the tax year preceding the tax year in which this subtitle becomes effective. 3378
(d) The Bryant Street Phase 2 TIF Area shall terminate on the earliest of: 3379
(1) December 31, 2056; 3380
(2) The date on which the Bonds are paid in full or are defeased and are no longer 3381
outstanding; and 3382
(3) Five years after the effective date of this subtitle, if no Bonds are issued. 3383
Sec. 7065. Bond authorization. 3384
(a) The Council approves and authorizes the issuance of one or more series of Bonds in 3385
an aggregate principal amount not to exceed $26 million to fund the project. The Bonds, which 3386
may be issued from time to time, in one or more series, shall be tax-exempt or taxable as the 3387
Mayor shall determine and shall be payable and secured as provided in section 7066. 3388
(b) The proceeds of the Bonds shall be used as follows: 3389
(1) An amount not to exceed $25 million shall be used to pay Development Costs 3390
of the Project. 3391
(2) The balance of the proceeds may be used to pay the financing costs incurred 3392
by the District, and to fund capitalized interest and required reserves. 3393

161
(c) The Mayor may pay from the proceeds of the Bonds the financing costs and expenses 3394
of issuing and delivering the Bonds, including underwriting, legal, accounting, financial 3395
advisory, credit enhancement, marketing, sale, and printing costs and expenses. 3396
Sec. 7066. Payment and security. 3397
(a) Except as may be otherwise provided in this subtitle, the principal of, premium, if 3398
any, and interest on, the Bonds, and the payment of ongoing administrative expenses related to 3399
the Bond financing shall be payable solely from proceeds received from the sale of the Bonds, 3400
income realized from the temporary investment of those proceeds, Available Tax Increment and 3401
other taxes and fees specifically designed by law for deposit into the Bryant Street Phase 2 TIF 3402
Fund, income realized from the temporary investment of those receipts and revenues prior to 3403
payment to the Bond owners, and other funds that, as provided in the Financing Documents, may 3404
be made available to the District for payment of the Bonds from sources other than the District, 3405
all as provided for in the Financing Documents. 3406
(b) Payment of the Bonds shall be secured as provided in the Financing Documents and 3407
by an assignment by the District for the benefit of the Bond owners of certain of its rights under 3408
the Financing Documents and Closing Documents to the trustee for the Bonds pursuant to the 3409
Financing Documents. 3410
(c) The trustee or paying agent is authorized to deposit, invest, and disburse the proceeds 3411
received from the sale of the Bonds pursuant to the Financing Documents. 3412
Sec. 7067. Bond details. 3413
(a) The Mayor is authorized to take any action reasonably necessary or appropriate in 3414
accordance with this subtitle in connection with the preparation, execution, issuance, sale, 3415

162
delivery, security for, and payment of the Bonds of each class and series, including 3416
determinations of: 3417
(1) The final form, content, designation, and terms of the Bonds, including a 3418
determination that the Bonds may be issued in certificated or book-entry form; 3419
(2) The principal amount of the Bonds to be issued and denominations of the 3420
Bonds; 3421
(3) The rate or rates of interest or the method for determining the rate or rates of 3422
interest on the Bonds; 3423
(4) The date or dates of issuance, sale, and delivery of, and the payment of interest 3424
on, the Bonds, and the maturity date or dates of the Bonds; 3425
(5) The terms under which the Bonds may be paid, optionally or mandatorily 3426
redeemed, accelerated, tendered, called, or put for redemption, repurchase, or remarketing before 3427
their respective stated maturities; 3428
(6) Provisions for the registration, transfer, and exchange of the Bonds and the 3429
replacement of mutilated, lost, stolen, or destroyed Bonds; 3430
(7) The creation of any reserve fund, sinking fund, or other fund with respect to 3431
the Bonds; 3432
(8) The time and place of payment of the Bonds; 3433
(9) Procedures for monitoring the use of the proceeds received from the sale of 3434
the Bonds to ensure that the proceeds are properly applied and used to accomplish the purposes 3435
of the Home Rule Act and this subtitle; 3436
(10) Actions necessary to qualify the Bonds under blue sky laws of any 3437
jurisdiction where the Bonds are marketed; and 3438

163
(11) The terms and types of any credit enhancement under which the Bonds may 3439
be secured. 3440
(b) The Bonds shall contain a legend which shall provide that the Bonds are special 3441
obligations of the District, are without recourse to the District, are not a pledge of, and do not 3442
involve, the faith and credit or the taxing power of the District (other than the Available Tax 3443
Increment and any other taxes and fees deposited in the Bryant Street Phase 2 TIF Fund), do not 3444
constitute a debt of the District, and do not constitute lending of the public credit for private 3445
undertakings as prohibited in section 602(a)(2) of the Home Rule Act. 3446
(c) The Bonds shall be executed in the name of the District and on its behalf by the 3447
manual or facsimile signature of the Mayor, and attested by the Secretary of the District of 3448
Columbia by the Secretary’s manual or facsimile signature. 3449
(d) The official seal of the District, or a facsimile of it, shall be impressed, printed, or 3450
otherwise reproduced on the Bonds. 3451
(e) The Bonds of any series may be issued in accordance with the terms of a trust 3452
instrument to be entered into by the District and a trustee or paying agent to be selected by the 3453
Mayor, and may be subject to the terms of one or more agreements entered into by the Mayor 3454
pursuant to section 490(a)(4) of the Home Rule Act. 3455
(f) The Bonds may be issued at any time or from time to time in one or more issues and 3456
in one or more series. 3457
(g) The Bonds are declared to be issued for essential public and governmental purposes. 3458
The Bonds, the interest thereon, and the income therefrom, and all funds pledged or available to 3459
pay or secure the payment of the Bonds, shall at all times be exempt from taxation by the 3460
District, except for estate, inheritance, and gift taxes. 3461

164
(h) The District pledges, covenants, and agrees with the holders of the Bonds that, subject 3462
to the provisions of the Financing Documents, the District will not limit or alter the revenues 3463
pledged to secure the Bonds or the basis on which such revenues are collected or allocated, will 3464
not impair the contractual obligations of the District to fulfill the terms of any agreement made 3465
with the holders of the Bonds, will not in any way impair the rights or remedies of the holders of 3466
the Bonds, and will not modify, in any way, the exemptions from taxation provided for in this 3467
subtitle, until the Bonds, together with interest thereon, and all costs and expenses in connection 3468
with any suit, action, or proceeding by or on behalf of the holders of the Bonds, are fully met and 3469
discharged. This pledge and agreement for the District may be included as part of the contract 3470
with the holders of the Bonds. This subsection constitutes a contract between the District and the 3471
holders of the Bonds. To the extent that any acts or resolutions of the Council may be in conflict 3472
with this subtitle, this subtitle shall be controlling. 3473
(i) Consistent with section 490(a)(4)(B) of the Home Rule Act (D.C. Official Code § 1-3474
204.90) and notwithstanding Article 9 of Subtitle I of Title 28 of the District of Columbia 3475
Official Code: 3476
(1) A pledge made and security interest created in respect of the Bonds or 3477
pursuant to any related Financing Document shall be valid, binding, and perfected from the time 3478
the security interest is created, with or without physical delivery of any funds or any property 3479
and with or without any further action; 3480
(2) The lien of the pledge shall be valid, binding, and perfected as against all 3481
parties having any claim of any kind in tort, contract, or otherwise against the District, whether 3482
or not such party has notice; and 3483

165
(3) The security interest shall be valid, binding, and perfected whether or not any 3484
statement, document, or instrument relating to the security interest is recorded or filed. 3485
Sec. 7068. Issuance of the Bonds. 3486
(a) The Bonds of any series may be sold at negotiated or competitive sale at, above, or 3487
below par, to one or more persons or entities, and upon terms that the Mayor considers to be in 3488
the best interests of the District. 3489
(b) The Mayor or an Authorized Delegate may execute, in connection with each sale of 3490
the Bonds, offering documents on behalf of the District, may deem final any such offering 3491
document on behalf of the District for purposes of compliance with federal laws and regulations 3492
governing such matters, and may authorize the distribution of the documents in connection with 3493
the Bonds. 3494
(c) The Mayor is authorized to deliver executed and sealed Bonds, on behalf of the 3495
District, for authentication, and, after the Bonds have been authenticated, to deliver the Bonds to 3496
the original purchasers of the Bonds upon payment of the purchase price. 3497
(d) The Bonds shall not be issued until the Mayor receives an approving opinion from 3498
Bond Counsel as to the validity of the Bonds of such series and, if the interest on the Bonds is 3499
expected to be exempt from federal income taxation, the treatment of the interest on the Bonds 3500
for purposes of federal income taxation. 3501
(e) The Procurement Practices Reform Act of 2010, effective April 8, 2011 (D.C. Law 3502
18-371; D.C. Official Code § 2-351.01 et seq.), and subchapter III-A of Chapter 3 of Title 47 of 3503
the District of Columbia Official Code shall not apply to any contract the Mayor may from time 3504
to time enter into, or the Mayor may determine to be necessary or appropriate, for the purposes 3505
of this subtitle. 3506

166
Sec. 7069. Financing and Closing Documents. 3507
(a) The Mayor is authorized to prescribe the final form and content of all Financing 3508
Documents and all Closing Documents to which the District is a party that may be necessary or 3509
appropriate to issue, sell, and deliver the Bonds. 3510
(b) The Mayor is authorized to execute, in the name of the District and on its behalf, the 3511
Financing Documents and any Closing Documents to which the District is a party by the 3512
Mayor’s manual or facsimile signature. 3513
(c) If required, the official seal of the District, or a facsimile of it, shall be impressed, 3514
printed, or otherwise reproduced on the Bonds, the other Financing Documents, and the Closing 3515
Documents to which the District is a party. 3516
(d) The Mayor’s execution and delivery of the Financing Documents and the Closing 3517
Documents to which the District is a party shall constitute conclusive evidence of the Mayor’s 3518
approval, on behalf of the District, of the final form and content of the executed Financing 3519
Documents and the executed Closing Documents. 3520
(e) The Mayor is authorized to deliver the executed and sealed Financing Documents and 3521
Closing Documents, on behalf of the District, prior to or simultaneously with the issuance, sale, 3522
and delivery of the Bonds, and to ensure the due performance of the obligations of the District 3523
contained in the executed, sealed, and delivered Financing Documents and Closing Documents. 3524
Sec.7070. Limited liability. 3525
(a) The Bonds shall be special obligations of the District. The Bonds shall be without 3526
recourse to the District. The Bonds shall not be general obligations of the District, shall not be a 3527
pledge of, or involve, the faith and credit or the taxing power of the District (other than the 3528
Available Tax Increment and any other taxes or fees allocated to the Bryant Street Phase 2 TIF 3529

167
Fund), shall not constitute a debt of the District, and shall not constitute lending of the public 3530
credit for private undertakings as prohibited in section 602(a)(2) of the Home Rule Act. 3531
(b) The Bonds shall not give rise to any pecuniary liability of the District and the District 3532
shall have no obligation with respect to the purchase of the Bonds. 3533
(c) No person, including any Bond owner, shall have any claims against the District or 3534
any of its elected or appointed officials, officers, employees, or agents for monetary damages 3535
suffered as a result of the failure of the District to perform any covenant, undertaking, or 3536
obligation under this subtitle, the Bonds, the Financing Documents, or the Closing Documents, 3537
or as a result of the incorrectness of any representation in or omission from the Financing 3538
Documents or the Closing Documents, unless the District or its elected or appointed officials, 3539
officers, employees, or agents have acted in a willful and fraudulent manner. 3540
Sec. 7071. District officials. 3541
(a) Except as otherwise provided in section 7070(c), the elected or appointed officials, 3542
officers, employees, or agents of the District shall not be liable personally for the payment of the 3543
Bonds or be subject to any personal liability by reason of the issuance of the Bonds, or for any 3544
representations, warranties, covenants, obligations, or agreements of the District contained in this 3545
subtitle, the Bonds, the Financing Documents, or the Closing Documents. 3546
(b) The signature, countersignature, facsimile signature, or facsimile countersignature of 3547
any official appearing on the Bonds, the Financing Documents, or the Closing Documents shall 3548
be valid and sufficient for all purposes notwithstanding the fact that the individual signatory 3549
ceases to hold that office before delivery of the Bonds, the Financing Documents, or the Closing 3550
Documents. 3551
Sec. 7072. Maintenance of documents. 3552

168
Copies of the specimen Bonds and of the final Financing Documents and Closing 3553
Documents shall be filed in the Office of the Secretary of the District of Columbia. 3554
Sec. 7073. Information reporting. 3555
Within 3 days after the Mayor’s receipt of the transcript of proceedings relating to the 3556
issuance of the Bonds, the Mayor shall transmit a copy of the transcript to the Secretary to the 3557
Council. 3558
SUBTITLE G. REEVES TIF 3559
Sec. 7081. Short title. 3560
This subtitle may be cited as the “Frank D. Reeves Municipal Center Tax Increment 3561
Financing Act of 2026”. 3562
Sec. 7082. Definitions. 3563
For the purposes of this subtitle, the term: 3564
(1) “Authorized Delegate” means the Deputy Mayor for Planning and Economic 3565
Development, the Chief Financial Officer, the Treasurer, or any officer or employee of the 3566
executive office of the Mayor to whom the Mayor has delegated any of the Mayor’s functions 3567
under this subtitle pursuant to section 422(6) of the Home Rule Act. 3568
(2) “Available Real Property Tax Revenues” means the revenues resulting from 3569
the imposition of the tax provided for in Chapter 8 of Title 47 of the District of Columbia 3570
Official Code, inclusive of any penalties and interest charges, exclusive of the special tax 3571
provided for in section 481 of the Home Rule Act pledged to payment of general obligation 3572
indebtedness of the District. 3573
(3) “Available Sales Tax Revenues” means the revenues resulting from the 3574
imposition of the tax under Chapter 20 of Title 47 of the District of Columbia Official Code, 3575

169
including penalty and interest charges, exclusive of the portion thereof required to be deposited 3576
in the Washington Convention Center Fund established pursuant to section 208 of the 3577
Washington Convention Center Authority Act of 1994, effective September 28, 1994 (D.C. Law 3578
10-188; D.C. Official Code § 10-1202.08), and any amounts to be made available to the 3579
Washington Metropolitan Transit Authority pursuant to section 7101 of the Fiscal Year 2018 3580
Budget Support Act of 2017, effective December 13, 2017 (D.C. Law 22-0033; 64 DCMR 3581
7652), and section 2 of the Stable and Reliable Source of WMATA Revenues Act of 1982, 3582
effective April 30, 1982 (D.C. Law 4-103; D.C. Official Code § 9-1111.15(b)(2)(A)). 3583
(4) “Available Tax Increment,” means the sum of the Available Sales Tax 3584
Revenues and Available Real Property Tax Revenues generated in the Frank D. Reeves 3585
Municipal Center TIF Area in any fiscal year of the District minus the sum of Available Sales 3586
Tax Revenues and Available Real Property Tax Revenues generated in the Frank D. Reeves 3587
Municipal Center TIF Area in the applicable base year. 3588
(5) “Bond Counsel” means a firm or firms of attorneys designated as bond 3589
counsel from time to time by the Mayor. 3590
(6) “Bonds” means the District of Columbia revenue bonds, notes, or other 3591
obligations (including refunding bonds, notes, and other obligations), in one or more series, 3592
authorized to be issued pursuant to this subtitle. 3593
(7) “Chairman” means the Chairman of the Council of the District of Columbia. 3594
(8) “Chief Financial Officer” means the Chief Financial Officer established by 3595
section 424(a)(1) of the Home Rule Act. 3596
(9) “Closing Documents” means all documents and agreements, other than 3597
Financing Documents, that may be necessary and appropriate to issue, sell, and deliver the 3598

170
Bonds, and includes agreements, certificates, letters, opinions, forms, receipts, and other similar 3599
instruments. 3600
(10) “Council” means the Council of the District of Columbia. 3601
(11) “Debt Service” means principal, premium, if any, and interest on the Bonds. 3602
(12) “Development Costs” has the same meaning as in section 2(13) of the Tax 3603
Increment Financing Authorization Act of 1998, effective September 11, 1998 (D.C. Law 12-3604
143; D.C. Official Code § 2-1217.01(13)). 3605
(13) “Development Sponsor” means Reeves CMC Venture, LLC, a District of 3606
Columbia limited liability company qualified to do business in the District of Columbia, or any 3607
other entity that undertakes the development of the project with the approval of the Mayor. 3608
(14) “District” means the District of Columbia. 3609
(15) “Financing Documents” means the documents, other than Closing 3610
Documents, that relate to the financing or refinancing of transactions to be affected through the 3611
issuance, sale, and delivery of the Bonds, including any offering document, and any required 3612
supplements to any such documents. 3613
(16) “Home Rule Act” means the District of Columbia Home Rule Act, approved 3614
December 24, 1973 (87 Stat. 774; D.C. Official Code § 1-201.01 et seq.). 3615
(17) “Project” means the financing, refinancing, or reimbursing of Development 3616
Costs incurred within the Frank D. Reeves Municipal Center TIF Area and adjoining parcels. 3617
(18) “Refunding Bonds” means the District of Columbia Bonds, notes, or other 3618
obligations, in one or more series, authorized to be issued pursuant to this subtitle to refund the 3619
Bonds. 3620
(19) “TIF” means tax increment financing. 3621

171
Sec. 7083. Creation of the Frank D. Reeves Municipal Center TIF Fund. 3622
(a) There is established as a nonlapsing fund the Frank D. Reeves Municipal Center TIF 3623
Fund. The Chief Financial Officer shall deposit into the Frank D. Reeves Municipal Center TIF 3624
Fund the Available Tax Increment and any other taxes or fees specifically designated by law for 3625
deposit in the Frank D. Reeves Municipal Center TIF Fund. 3626
(b) The Mayor may pledge and create a security interest in the funds in the Frank D. 3627
Reeves Municipal Center TIF Fund, or any sub-account within the Frank D. Reeves Municipal 3628
Center TIF Fund, for the payment of debt service on the Bonds without further action by the 3629
Council as permitted by section 490(f) of the Home Rule Act. The payment of debt service shall 3630
be made in accordance with the provisions of the Financing Documents entered into by the 3631
District in connection with the issuance of the Bonds. 3632
(c) If, at the end of any fiscal year of the District, the balance of cash and investments in 3633
the Frank D. Reeves Municipal Center TIF Fund exceeds the amount of debt service (including 3634
prepayment of principal and interest), reserves on any Bonds, and any approved bond-related 3635
administrative expenses during the upcoming fiscal year, 50% of the excess shall be retained in 3636
the Frank D. Reeves Municipal Center TIF Fund to prepay the principal of the Bonds or for 3637
future reserves or administrative expenses on the Bonds and the remaining 50% of the excess 3638
shall be transferred to the unrestricted balance of the General Fund of the District of Columbia. 3639
Sec. 7084. Creation of the Frank D. Reeves Municipal Center TIF Area. 3640
(a) There is created a TIF area designated as the Frank D. Reeves Municipal Center TIF 3641
Area, which shall consist of Lot 0844 in Square 0204 and Air Rights Lot 7000 in Square 0204 as 3642
shown on the tax rolls of the District as maintained by the Office of Tax and Revenue. 3643

172
(b) As provided in section 7083, the Available Tax Increment from the Frank D. Reeves 3644
Municipal Center TIF Area shall be deposited in the Frank D. Reeves Municipal Center TIF 3645
Fund and may be used for the purposes set forth in section 7085. 3646
(c)(1) The base year for determination of Available Sales Tax Revenues shall be the tax 3647
year of the District preceding the tax year in which this subtitle becomes effective. 3648
(2) The base year for determination of Available Real Property Tax Revenues 3649
shall be the tax year of the District preceding the tax year in which this subtitle becomes 3650
effective and the initial assessed value to be used in making the determination of Available Real 3651
Property Tax Revenues shall be the assessed value of each lot of taxable real property in the 3652
Frank D. Reeves Municipal Center TIF Area for the tax year preceding the tax year in which this 3653
subtitle becomes effective. 3654
(d) The Frank D. Reeves Municipal Center TIF Area shall terminate on the earliest of: 3655
(1) December 31, 2057; 3656
(2) The date on which the Bonds are paid in full or are defeased and are no longer 3657
outstanding; and 3658
(3) December 31, 2032, if no Bonds are issued. 3659
Sec. 7085. Bond authorization. 3660
(a) The Council approves and authorizes the issuance of one or more series of Bonds in 3661
an aggregate principal amount not to exceed $32 million to fund the project. The Bonds, which 3662
may be issued from time to time, in one or more series, shall be tax-exempt or taxable as the 3663
Mayor shall determine and shall be payable and secured as provided in section 7086. 3664
(b) The proceeds of the Bonds shall be used to pay Development Costs of the Project, 3665
financing costs incurred by the District, and to fund capitalized interest and required reserves. 3666

173
(c) The Mayor may pay from the proceeds of the Bonds the financing costs and expenses 3667
of issuing and delivering the Bonds, including underwriting, legal, accounting, financial 3668
advisory, credit enhancement, marketing, sale, and printing costs and expenses. 3669
Sec. 7086. Payment and security. 3670
(a) Except as may be otherwise provided in this subtitle, the principal of, premium, if 3671
any, and interest on, the Bonds, and the payment of ongoing administrative expenses related to 3672
the bond financing shall be payable solely from proceeds received from the sale of the Bonds, 3673
income realized from the temporary investment of those proceeds, Available Tax Increment and 3674
other taxes and fees specifically designated by law for deposit into the Frank D. Reeves 3675
Municipal Center TIF Fund, income realized from the temporary investment of those receipts 3676
and revenues prior to payment to the Bond owners, and other funds that, as provided in the 3677
Financing Documents, may be made available to the District for payment of the Bonds from 3678
sources other than the District, all as provided for in the Financing Documents. 3679
(b) Payment of the Bonds shall be secured as provided in the Financing Documents and 3680
by an assignment by the District for the benefit of the Bond owners of certain of its rights under 3681
the Financing Documents and Closing Documents to the trustee for the Bonds pursuant to the 3682
Financing Documents. 3683
(c) The trustee or paying agent is authorized to deposit, invest, and disburse the proceeds 3684
received from the sale of the Bonds pursuant to the Financing Documents. 3685
Sec. 7087. Bond details. 3686
(a) The Mayor is authorized to take any action reasonably necessary or appropriate in 3687
accordance with this subtitle in connection with the preparation, execution, issuance, sale, 3688

174
delivery, security for, and payment of the Bonds of each class and series, including 3689
determinations of: 3690
(1) The final form, content, designation, and terms of the Bonds, including a 3691
determination that the Bonds may be issued in certificated or book-entry form; 3692
(2) The principal amount of the Bonds to be issued and denominations of the 3693
Bonds; 3694
(3) The rate or rates of interest or the method for determining the rate or rates of 3695
interest on the Bonds; 3696
(4) The date or dates of issuance, sale, and delivery of, and the payment of interest 3697
on, the Bonds, and the maturity date or dates of the Bonds; 3698
(5) The terms under which the Bonds may be paid, optionally or mandatorily 3699
redeemed, accelerated, tendered, called, or put for redemption, repurchase, or remarketing before 3700
their respective stated maturities; 3701
(6) Provisions for the registration, transfer, and exchange of the Bonds and the 3702
replacement of mutilated, lost, stolen, or destroyed Bonds; 3703
(7) The creation of any reserve fund, sinking fund, or other fund with respect to 3704
the Bonds; 3705
(8) The time and place of payment of the Bonds; 3706
(9) Procedures for monitoring the use of the proceeds received from the sale of 3707
the Bonds to ensure that the proceeds are properly applied and used to accomplish the purposes 3708
of the Home Rule Act and this subtitle; 3709
(10) Actions necessary to qualify the Bonds under blue sky laws of any 3710
jurisdiction where the Bonds are marketed; and 3711

175
(11) The terms and types of any credit enhancement under which the Bonds may 3712
be secured. 3713
(b) The Bonds shall contain a legend which shall provide that the Bonds are special 3714
obligations of the District, are without recourse to the District, are not a pledge of, and do not 3715
involve, the faith and credit or the taxing power of the District (other than the Available Tax 3716
Increment, and any other taxes and fees deposited in the Frank D. Reeves Municipal Center TIF 3717
Fund), do not constitute a debt of the District, and do not constitute lending of the public credit 3718
for private undertakings as prohibited in section 602(a)(2) of the Home Rule Act. 3719
(c) The Bonds shall be executed in the name of the District and on its behalf by the 3720
manual or facsimile signature of the Mayor, and attested by the Secretary of the District of 3721
Columbia by the Secretary’s manual or facsimile signature. 3722
(d) The official seal of the District, or a facsimile of it, shall be impressed, printed, or 3723
otherwise reproduced on the Bonds. 3724
(e) The Bonds of any series may be issued in accordance with the terms of a trust 3725
instrument to be entered into by the District and a trustee or paying agent to be selected by the 3726
Mayor, and may be subject to the terms of one or more agreements entered into by the Mayor 3727
pursuant to section 490(a)(4) of the Home Rule Act. 3728
(f) The Bonds may be issued at any time or from time to time in one or more issues and 3729
in one or more series. 3730
(g) The Bonds are declared to be issued for essential public and governmental purposes. 3731
The Bonds, the interest thereon, and the income therefrom, and all funds pledged or available to 3732
pay or secure the payment of the Bonds, shall at all times be exempt from taxation by the 3733
District, except for estate, inheritance, and gift taxes. 3734

176
(h) The District pledges, covenants, and agrees with the holders of the Bonds that, subject 3735
to the provisions of the Financing Documents, the District will not limit or alter the revenues 3736
pledged to secure the Bonds or the basis on which such revenues are collected or allocated, will 3737
not impair the contractual obligations of the District to fulfill the terms of any agreement made 3738
with the holders of the Bonds, will not in any way impair the rights or remedies of the holders of 3739
the Bonds, and will not modify, in any way, the exemptions from taxation provided for in this 3740
subtitle, until the Bonds, together with interest thereon, and all costs and expenses in connection 3741
with any suit, action, or proceeding by or on behalf of the holders of the Bonds, are fully met and 3742
discharged. This pledge and agreement for the District may be included as part of the contract 3743
with the holders of the Bonds. This subsection constitutes a contract between the District and the 3744
holders of the Bonds. To the extent that any acts or resolutions of the Council may be in conflict 3745
with this subtitle, this subtitle shall be controlling. 3746
(i) Consistent with section 490(a)(4)(B) of the Home Rule Act (D.C. Official Code § 1-3747
204.90(a)(4)(B)) and notwithstanding Article 9 of Subtitle I of Title 28 of the District of 3748
Columbia Official Code: 3749
(1) A pledge made and security interest created in respect of the Bonds or 3750
pursuant to any related Financing Document shall be valid, binding, and perfected from the time 3751
the security interest is created, with or without physical delivery of any funds or any property 3752
and with or without any further action; 3753
(2) The lien of the pledge shall be valid, binding, and perfected as against all 3754
parties having any claim of any kind in tort, contract, or otherwise against the District, whether 3755
or not such party has notice; and 3756

177
(3) The security interest shall be valid, binding, and perfected whether or not any 3757
statement, document, or instrument relating to the security interest is recorded or filed. 3758
Sec.7088. Issuance of the Bonds. 3759
(a) The Bonds of any series may be sold at negotiated or competitive sale at, above, or 3760
below par, to one or more persons or entities, and upon terms that the Mayor considers to be in 3761
the best interests of the District. 3762
(b) The Mayor or an Authorized Delegate may execute, in connection with each sale of 3763
the Bonds, offering documents on behalf of the District, may deem final any such offering 3764
document on behalf of the District for purposes of compliance with federal laws and regulations 3765
governing such matters, and may authorize the distribution of the documents in connection with 3766
the Bonds. 3767
(c) The Mayor is authorized to deliver executed and sealed Bonds, on behalf of the 3768
District, for authentication, and, after the Bonds have been authenticated, to deliver the Bonds to 3769
the original purchasers of the Bonds upon payment of the purchase price. 3770
(d) The Bonds shall not be issued until the Mayor receives an approving opinion from 3771
Bond Counsel as to the validity of the Bonds of such series and, if the interest on the Bonds is 3772
expected to be exempt from federal income taxation, the treatment of the interest on the Bonds 3773
for purposes of federal income taxation. 3774
(e) The Procurement Practices Reform Act of 2010, effective April 8, 2011 (D.C. Law 3775
18-371; D.C. Official Code § 2-351.01 et seq.), and subchapter III-A of Chapter 3 of Title 47 of 3776
the District of Columbia Official Code shall not apply to any contract the Mayor may from time 3777
to time enter into, or the Mayor may determine to be necessary or appropriate, for the purposes 3778
of this subtitle. 3779

178
Sec. 7089. Financing and Closing Documents. 3780
(a) The Mayor is authorized to prescribe the final form and content of all Financing 3781
Documents and all Closing Documents to which the District is a party that may be necessary or 3782
appropriate to issue, sell, and deliver the Bonds. 3783
(b) The Mayor is authorized to execute, in the name of the District and on its behalf, the 3784
Financing Documents and any Closing Documents to which the District is a party by the 3785
Mayor’s manual or facsimile signature. 3786
(c) If required, the official seal of the District, or a facsimile of it, shall be impressed, 3787
printed, or otherwise reproduced on the Bonds, the other Financing Documents, and the Closing 3788
Documents to which the District is a party. 3789
(d) The Mayor’s execution and delivery of the Financing Documents and the Closing 3790
Documents to which the District is a party shall constitute conclusive evidence of the Mayor’s 3791
approval, on behalf of the District, of the final form and content of the executed Financing 3792
Documents and the executed Closing Documents. 3793
(e) The Mayor is authorized to deliver the executed and sealed Financing Documents and 3794
Closing Documents, on behalf of the District, prior to or simultaneously with the issuance, sale, 3795
and delivery of the Bonds, and to ensure the due performance of the obligations of the District 3796
contained in the executed, sealed, and delivered Financing Documents and Closing Documents. 3797
Sec.7090. Limited liability. 3798
(a) The Bonds shall be special obligations of the District. The Bonds shall be without 3799
recourse to the District. The Bonds shall not be general obligations of the District, shall not be a 3800
pledge of, or involve, the faith and credit or the taxing power of the District (other than the 3801
Available Tax Increment, and any other taxes or fees allocated to the Frank D. Reeves Municipal 3802

179
Center TIF Fund), shall not constitute a debt of the District, and shall not constitute lending of 3803
the public credit for private undertakings as prohibited in section 602(a)(2) of the Home Rule 3804
Act. 3805
(b) The Bonds shall not give rise to any pecuniary liability of the District and the District 3806
shall have no obligation with respect to the purchase of the Bonds. 3807
(c) No person, including any Bond owner, shall have any claims against the District or 3808
any of its elected or appointed officials, officers, employees, or agents for monetary damages 3809
suffered as a result of the failure of the District to perform any covenant, undertaking, or 3810
obligation under this subtitle, the Bonds, the Financing Documents, or the Closing Documents, 3811
or as a result of the incorrectness of any representation in or omission from the Financing 3812
Documents or the Closing Documents, unless the District or its elected or appointed officials, 3813
officers, employees, or agents have acted in a willful and fraudulent manner. 3814
Sec. 7091. District officials. 3815
(a) Except as otherwise provided in section 7090, the elected or appointed officials, 3816
officers, employees, or agents of the District shall not be liable personally for the payment of the 3817
Bonds or be subject to any personal liability by reason of the issuance of the Bonds, or for any 3818
representations, warranties, covenants, obligations, or agreements of the District contained in this 3819
subtitle, the Bonds, the Financing Documents, or the Closing Documents. 3820
(b) The signature, countersignature, facsimile signature, or facsimile countersignature of 3821
any official appearing on the Bonds, the Financing Documents, or the Closing Documents shall 3822
be valid and sufficient for all purposes notwithstanding the fact that the individual signatory 3823
ceases to hold that office before delivery of the Bonds, the Financing Documents, or the Closing 3824
Documents. 3825

180
Sec. 7092. Maintenance of documents. 3826
Copies of the specimen Bonds and of the final Financing Documents and Closing 3827
Documents shall be filed in the Office of the Secretary of the District of Columbia. 3828
Sec. 7093. Information reporting. 3829
Within 3 days after the Mayor’s receipt of the transcript of proceedings relating to the 3830
issuance of the Bonds, the Mayor shall transmit a copy of the transcript to the Secretary to the 3831
Council. 3832
SUBTITLE H. NATIONAL COUNCIL OF NEGRO WOMEN, INC. REAL 3833
PROPERTY TAX EXEMPTION 3834
Sec. 7101. Short title. 3835
This subtitle may be cited as the “National Council of Negro Women, Inc., Real Property 3836
Tax Exemption Act of 2026”. 3837
Sec. 7102. Chapter 10 of Title 47 of the District of Columbia Official Code is amended as 3838
follows: 3839
(a) The table of contents is amended by adding a new section designation to read as 3840
follows: 3841
“Sec. 47-1099.16. National Council of Negro Women, Inc.; Square 460, Lot 810.”. 3842
(b) A new section 47-1099.16 is added to read as follows: 3843
Ҥ 47-1099.16. National Council of Negro Women, Inc.; Square 460, Lot 810. 3844
“(a) The real property described for assessment and taxation purposes as Square 460, Lot 3845
810 (“subject real property”) shall be exempt from real property taxation so long as the real 3846
property is: 3847
“(1) Owned by the National Council of Negro Women, Inc.; 3848

181
“(2) Used as the headquarters of the National Council of Negro Women, Inc. or 3849
used by another nonprofit organization for charitable or educational purposes; provided, that no 3850
portion of the subject real property shall be exempt from real property taxes under this section if 3851
the subject real property is not used as the headquarters of the National Council of Negro 3852
Women, Inc.. 3853
“(b) Sections 47-1005, 47-1007, and 47-1009 shall apply to the subject real property in 3854
the same manner as if the subject real property were exempt from taxation, or denied an 3855
exemption from taxation, under § 47-1002(8).”. 3856
SUBTITLE I. TAX CONFORMITY 3857
Sec. 7111. Short title. 3858
This subtitle may be cited as the “D.C. Income and Franchise Tax Conformity 3859
Amendment Act of 2026”. 3860
Sec. 7112. Chapter 18 of Title 47 of the District of Columbia Official Code is amended as 3861
follows: 3862
(a) The table of contents is amended as follows: 3863
(1) The section designation for section 47-1803.03 is amended to read as follows: 3864
“47-1803.03. Gross income — Corporation, financial institution, unincorporated 3865
business, and partnership deductions.”. 3866
(2) A new section designation is added to read as follows: 3867
“47-1803.04. Gross income — Individual, estate, and trust deductions.”. 3868
(3) The section designation for section 47-1806.02 is amended to read as follows: 3869
“47-1806.02. “Tax on residents and nonresidents — Personal exemptions. [Repealed].”. 3870
(b) Section 47-1801.04 is amended as follows: 3871

182
(1) A new paragraph (3A) is added to read as follows: 3872
“(3A)(A) “Basic standard deduction” means: 3873
“(i) For the taxable year ending December 31, 2025: 3874
“(I) In the case of a return filed by a single individual or 3875
married individual filing a separate return, $15,000; 3876
“(II) In the case of a return filed by a head of household, 3877
$22,500; and 3878
“(III) In the case of a return filed by married individuals 3879
filing a joint return, separate on a combined return, or a surviving spouse, $30,000; and 3880
“(ii) For the taxable year ending December 31, 2026: 3881
“(I) In the case of a return filed by a single individual or 3882
married individual filing a separate return, $15,000, increased annually pursuant to the cost-of 3883
living adjustment (if the adjustment does not result in a multiple of $50, rounded down to the 3884
next multiple of $50); 3885
“(II) In the case of a return filed by a head of household, 3886
$22,500, increased annually pursuant to the cost-of-living adjustment (if the adjustment does not 3887
result in a multiple of $50, rounded down to the next multiple of $50); and 3888
“(III) In the case of a return filed by married individuals 3889
filing a joint return, separate on a combined return, or a surviving spouse, $30,000 increased 3890
annually pursuant to the cost-of-living adjustment (if the adjustment does not result in a multiple 3891
of $50, rounded down to the next multiple of $50). 3892
“(B) For the purposes of this paragraph, the term “cost-of-living 3893
adjustment” shall have the same meaning as set forth in paragraph (11) of this section; except, 3894

183
that, the term “base year” shall mean the calendar year beginning January 1, 2025, or the 3895
calendar year beginning one calendar year before the calendar year in which the new dollar 3896
amount of the basic standard deduction shall become effective, whichever is later. 3897
(2) Paragraph (11)(A) is amended by striking the phrase “of this section or §§ 3898
471806.02(f)(1)(A) and (i)” and inserting the phrase “of this section” in its place. 3899
(3) Paragraph (44) is amended as follows: 3900
(A) Subparagraph (A) is amended as follows: 3901
(i) Sub-subparagraph (iii) is amended by striking the phrase “; or” 3902
and inserting a semicolon in its place. 3903
(ii) Sub-subparagraph (iv) is amended to read as follows: 3904
“(iv) For taxable years beginning after December 31, 2017, but 3905
before January 1, 2025, the standard deduction as prescribed in §63(c) of the Internal Revenue 3906
Code of 1986; or” 3907
(iii) New sub-subparagraphs (v) and (vi) are added to read as 3908
follows: 3909
“(v) For the taxable year beginning after December 31, 2024, but 3910
before January 1, 2027, the term “standard deduction” means the sum of: 3911
“(I) The basic standard deduction as defined in paragraph 3912
(3A) of this section; and 3913
“(II) The additional standard deduction as prescribed in § 3914
63(c)(3) of the Internal Revenue Code of 1986; or 3915
“(vi) For taxable years beginning after December 31, 2026, the 3916
standard deduction as prescribed in § 63(c) of the Internal Revenue Code of 1986.”. 3917

184
(B) Subparagraph (B) is amended as follows: 3918
(i) Sub-subparagraph (iii) is amended by striking the phrase “; or” 3919
and inserting a semicolon in its place. 3920
(ii) Sub-subparagraph (iv) is amended to read as follows: 3921
“(iv) For taxable years beginning after December 31, 2017, but 3922
before January 1, 2025, the standard deduction as prescribed in § 63(c) of the Internal Revenue 3923
Code of 1986; or” 3924
(iii) New sub-subparagraphs (v) and (vi) are added to read as 3925
follows: 3926
“(v) For the taxable year beginning after December 31, 2024, but 3927
before January 1, 2027, the term “standard deduction” means the sum of: 3928
“(I) The basic standard deduction as defined in paragraph 3929
(3A) of this section; and 3930
“(II) The additional standard deduction as prescribed in § 3931
63(c)(3) of the Internal Revenue Code of 1986; or 3932
“(vi) For taxable years beginning after December 31, 2026, the 3933
standard deduction as prescribed in § 63(c) of the Internal Revenue Code of 1986.”. 3934
(C) Subparagraph (C) is amended as follows: 3935
(i) The lead-in language is amended by striking the phrase 3936
“married individuals” and inserting the phrase “married individuals or registered domestic 3937
partners” in its place. 3938
(ii) Sub-subparagraph (iii) is amended by striking the phrase “; or” 3939
and inserting a semicolon in its place. 3940

185
(iii) Sub-subparagraph (iv) is amended to read as follows: 3941
“(iv) For taxable years beginning after December 31, 2017, but 3942
before January 1, 2025, the standard deduction as prescribed in § 63(c) of the Internal Revenue 3943
Code of 1986; or” 3944
(iv) New sub-subparagraphs (v) and (vi) are added to read as 3945
follows: 3946
“(v) For taxable years beginning after December 31, 2024, but 3947
before January 1, 2027, the term “standard deduction” means the sum of: 3948
“(I) The basic standard deduction as defined in paragraph 3949
(3A) of this section; and 3950
“(II) The additional standard deduction as prescribed in § 3951
63(c)(3) of the Internal Revenue Code of 1986; or 3952
“(vi) For taxable years beginning after December 31, 2026, the 3953
standard deduction as prescribed in § 63(c) of the Internal Revenue Code of 1986.”. 3954
(c) Section 47-1803.02(a) is amended by adding a new paragraph (1B) to read as follows: 3955
“(1B) For taxable years beginning after December 31, 2025, but before January 1, 3956
2028, individuals, estates, and trusts who did not elect to itemize shall include any income 3957
deducted or otherwise excluded pursuant to § 170(p) of the Internal Revenue Code of 1986 for 3958
that taxable year.”. 3959
(d) Section 47-1803.03 is amended as follows: 3960
(1) The section heading is amended to read as follows: 3961
“§ 47-1803.03. Gross income — Corporation, financial institution, unincorporated 3962
business, and partnership deductions.”. 3963

186
(2) Subsection (a) is amended as follows: 3964
(A) Paragraphs (1) and (2) are amended to read as follows: 3965
“(1) Expenses. — All the ordinary and necessary expenses paid or incurred during 3966
the taxable year in carrying on any trade or business which are deductible under the provisions of 3967
§ 162(a) of the Internal Revenue Code of 1986; except, that: 3968
“(A) For tax years beginning after December 31, 2021, but before January 3969
1, 2026, the domestic research or experimental expenditures, as defined under § 174A of the 3970
Internal Revenue Code of 1986, shall be: 3971
“(i) Charged to the capital account; and 3972
“(ii) Allowed as an amortization deduction of such expenditures 3973
ratably over the 5-year period beginning with the midpoint of the taxable year in which such 3974
expenditures are paid or incurred; 3975
“(2) Interest. — All interest paid or accrued within the taxable year on 3976
indebtedness which is deductible under the provisions of § 163 of the Internal Revenue Code of 3977
1986; except, that for taxable years beginning after December 31, 2024, but before January 1, 3978
2028: 3979
“(A) In computing the limitation on business interest, as allowed under § 3980
163 of the Internal Revenue Code of 1986, “adjusted taxable income” means the adjusted taxable 3981
income determined under § 163(j)(8)(A) of the Internal Revenue Code of 1986; except § 3982
163(j)(8)(A)(v) shall not apply; and 3983
“(B) “Floor plan financing interest”, as defined under § 163(j)(9) of the 3984
Internal Revenue Code of 1986, shall not apply.”. 3985

187
(B) The lead-in language of paragraph (4)(A) is amended by striking the 3986
phrase “Losses sustained during the taxable year and not compensated for by insurance or 3987
otherwise:” and inserting the phrase “Losses sustained during the taxable year and not 3988
compensated for by insurance or otherwise which are deductible under the provisions of § 165 of 3989
the Internal Revenue Code of 1986:” in its place. 3990
(C) Paragraph (7) is amended to read as follows: 3991
“(7)(A) Depreciation. — A reasonable allowance for exhaustion, wear, and tear of 3992
property used in the trade or business, including a reasonable allowance for obsolescence, and 3993
including in the case of natural resources, allowances for depletion as permitted by reasonable 3994
rules that the Chief Financial Officer may promulgate. The basis upon which such allowances 3995
are to be computed shall be the basis provided for in § 47-1811.04. 3996
“(B) Notwithstanding the provisions of subparagraph (A) of this 3997
paragraph: 3998
“(i) No deduction shall be allowed for the special depreciation 3999
allowance under § 168(k) of the Internal Revenue Code of 1986; 4000
“(ii) There shall be allowed as a deduction for the cost of property 4001
elected to be treated as not chargeable to capital account under § 179 of the Internal Revenue 4002
Code of 1986 an amount of equal to the lesser of $25,000 or the actual cost of the property for 4003
the year the property is placed in service; 4004
“(iii) For taxable years beginning after December 31, 2024, but 4005
before January 1, 2028, no deduction shall be allowed for the special depreciation allowance 4006
under § 168(n) of the Internal Revenue Code of 1986; and 4007

188
“(iv) A depreciation deduction may be allowed for an investor in a 4008
shared equity financing agreement as provided in § 47-3507.”. 4009
(E) Paragraph (8) is amended by striking the phrase “For purposes of this 4010
section, the term “actually paid”, when used with reference to the District of Columbia, includes 4011
compensation waived under § 1-611.15.” and inserting the phrase “For the purposes of this 4012
section, the term “actually paid”, when used with reference to the District of Columbia, includes 4013
compensation waived under § 1-611.15, and no charitable contributions may be carried forward 4014
under this paragraph.” in its place. 4015
(F) Paragraph (18)(A) is amended by striking the phrase “section 179 of 4016
the Internal Revenue Code of 1986” and inserting the phrase “§ 179 of the Internal Revenue 4017
Code of 1986” in its place. 4018
(G) Paragraph (20) is amended follows: 4019
(i) The lead-in language is amended by striking the phrase “Capital 4020
Gains” and inserting the phrase “Qualified Opportunity Fund Capital Gains” in its place. 4021
(ii) Subparagraph (A) is amended by striking the semicolon and 4022
inserting a period in its place. 4023
(iii) Subparagraph (B) is amended as follows: 4024
(I) The existing text is designated as sub-subparagraph (i). 4025
(II) A new sub-subparagraph (ii) is added to read as 4026
follows: 4027
“(ii) For amounts invested in a QOF after December 31, 2026, the 4028
reduction of capital gains tax liability through a 10% step-up basis, if invested in a QOF for 5 4029
years, pursuant to § 1400Z-2(b) of the Internal Revenue Code of 1986, shall be realized only if 4030

189
the taxpayer invests in a QOF that meets the criteria set forth in subparagraph (D) of this 4031
paragraph.”. 4032
(iv) Subparagraph (C) is amended as follows: 4033
(I) The existing text is designated as sub-subparagraph (i). 4034
(II) A new sub-subparagraph (ii) is added to read as 4035
follows: 4036
“(ii) In the case of the abatement of capital gains tax on an 4037
investment of capital gains held in a QOF for at least 10 years, pursuant to § 1400Z-2(c) of the 4038
Internal Revenue Code of 1986, shall be realized only if the taxpayer invests in a QOF that meets 4039
the criteria set forth in subparagraph (D) of this paragraph.”. 4040
(3) Subsections (b), (b-1), (b-2), (b-3), and (b-4) are repealed. 4041
(4) Subsection (d)(6)(A) is amended to read as follows: 4042
“(A) Expenses incurred to produce income which is either exempt or not 4043
subject to taxation under this chapter.”. 4044
(5) Subsection (e) is repealed. 4045
(e) A new section 47-1803.04 is added to read as follows: 4046
“§ 47-1803.04. Gross income — Individual, estate, and trust deductions. 4047
“(a) Deductions allowed — Generally. 4048
“(1) Individuals. An individual is allowed either the standard deduction or 4049
itemized deductions (including the additional deductions set forth in subsection (e) of this 4050
section, if applicable) as set forth in this section. 4051

190
“(2) Estates and Trusts. An estate or trust is allowed the itemized deductions 4052
(including the additional deductions set forth in subsection (e) of this section, if applicable) and 4053
any deductions allowed under § 47-1809.05. 4054
“(b) Standard deduction. If an individual elects to claim the standard deduction on the 4055
individual’s federal income tax return, the individual must claim the standard deduction as 4056
defined in § 47-1801.04(44), and no itemized deductions and other additions to the standard 4057
deduction are allowed, except as otherwise provided in this chapter. If an individual elects to 4058
claim any itemized deductions on the individual’s federal return, the individual must claim the 4059
itemized deductions as allowed under this section and the standard deduction is not allowed. For 4060
married individuals or domestic partners, if the net income of one of the spouses or registered 4061
domestic partners is determined by itemizing deductions on a separate return, neither of the 4062
spouses or registered domestic partners is allowed the standard deduction. 4063
“(c) Itemized deductions. 4064
“(1) Except as otherwise provided in this section, in computing net income, an 4065
individual, estate, or trust is allowed the following deductions: 4066
“(A) Any deduction allowed under the Internal Revenue Code of 1986, 4067
and to the same extent, on a federal individual or fiduciary income tax return; except, that a 4068
deduction for state or local taxes under § 164 of the Internal Revenue Code of 1986 (except as 4069
otherwise provided in subsection (d)(1) and (2) of this section) is allowed without regard to the 4070
applicable limitation amounts set forth in § 164(b)(6) of the Internal Revenue Code of 1986. 4071
“(2)(A) In the case of an individual whose District of Columbia adjusted gross 4072
income exceeds the applicable amount, the amount of the itemized deductions otherwise 4073

191
allowable for the taxable year shall be reduced by 5% of the excess of the District of Columbia 4074
adjusted gross income over the applicable amount. 4075
“(B) For the purposes of this paragraph, the term: 4076
“(i) “Applicable amount” means $200,000 ($100,000, married 4077
filing separately); and 4078
“(ii) “Itemized deductions” does not include the deduction: 4079
“(I) Under § 213 of the Internal Revenue Code of 1986 4080
relating to expenses such as, for example, medical or dental; 4081
“(II) For investment interest, as defined in § 163(d) of the 4082
Internal Revenue Code of 1986; and 4083
“(III) Under § 165(a) of the Internal Revenue Code of 4084
1986, for casualty or theft losses described in § 165(c)(2) and (3) of the Internal Revenue Code 4085
of 1986, or for losses described in § 165(d) of the Internal Revenue Code of 1986. 4086
“(C) This subsection shall be applied after the application of any other 4087
limitation on the allowance of any itemized deduction. 4088
“(D) This subsection shall not apply to any estate or trust. 4089
“(d) Deductions not allowed. No deductions shall be allowed for the following: 4090
“(1) Income taxes; 4091
“(2) Franchise taxes imposed by this chapter; 4092
“(3) S corporation income. Any deduction passing to a stockholder in a small 4093
business corporation as defined in § 1371 of the Internal Revenue Code of 1954, making an 4094
election under § 1372(a) of the Internal Revenue Code of 1954, or an S Corporation as defined in 4095
§ 1361(a) and (b) of the Internal Revenue Code of 1986, making an election under § 1362(a) of 4096

192
the Internal Revenue Code of 1986, that is otherwise deductible under the provisions of 4097
subsection (a) of this section and that was allowable in determining the taxable income of the 4098
small business corporation or S Corporation subject to tax under the provisions of subchapter VII 4099
of this chapter; 4100
“(4) Qualified business income. A deduction allowed under § 63(b)(3) or § 199A 4101
of the Internal Revenue Code of 1986; 4102
“(5) Business deductions. Any deduction not allowed under § 47-1803.03 or in 4103
excess of a deduction allowed but limited under § 47-1803.03; 4104
“(6) Qualified tips. Any deduction allowed for qualified tips under § 224 of the 4105
Internal Revenue Code of 1986 for taxable years beginning before January 1, 2026; 4106
“(7) Qualified overtime compensation. A deduction allowed for qualified 4107
overtime compensation under § 225 of the Internal Revenue Code of 1986 for taxable years 4108
beginning before January 1, 2026; 4109
“(8) Personal car loan interest. Any deduction for personal car loan interest 4110
allowed under § 163(h)(4) of the Internal Revenue Code of 1986 for taxable years beginning 4111
before January 1, 2026; and 4112
“(9) Senior deduction. Any deduction for an enhanced senior deduction allowed 4113
under § 151(d)(5)(C) of the Internal Revenue Code of 1986 for taxable years beginning before 4114
January 1, 2026.”. 4115
“(e) Additional deductions allowed. The following additional deductions are allowed as 4116
deductions from gross income in computing net income of any individual, estate, or trust, as the 4117
case may be: 4118
“(1) Classroom teacher expenses. 4119

193
“(A) For taxable years beginning on or after January 1, 2006, an individual 4120
who has been a classroom teacher in a public school or public charter school in the District of 4121
Columbia for the entire year for which the individual is filing or for the entire year prior to the 4122
year for which the individual is filing and is approved for teaching by the District of Columbia 4123
Public Schools may deduct from gross income: 4124
“(i) The amount the individual paid during the year for basic 4125
classroom materials and supplies necessary for teaching; provided, that the deduction shall not 4126
exceed $500 per year, per individual, whether the individual files individually or jointly; and 4127
“(ii) The amount the individual paid during the year as tuition and 4128
fees for post-graduate education, professional development, or state licensing examination and 4129
testing required for, or related to, improving teacher credentials or maintaining professional 4130
certification; provided, that the deduction shall not exceed $1,500 per year, per individual, 4131
whether the individual files individually or jointly. 4132
“(B) The deductions under subparagraph (A) of this paragraph shall not be 4133
allowed to the extent the same expenses were claimed by the individual in computing federal 4134
adjusted gross income for the same taxable year under the Internal Revenue Code of 1986; 4135
“(2) Capital Gains from a Qualified Opportunity Fund. The capital gains 4136
deduction for investing in a qualified opportunity fund in the same manner as set forth in § 47-4137
1803.03(a)(20); 4138
“(3) Qualified tips. Any deduction allowed for qualified tips under § 224 of the 4139
Internal Revenue Code of 1986 for taxable years beginning after December 31, 2025; 4140

194
“(4) Qualified overtime compensation. A deduction allowed for qualified 4141
overtime compensation under § 225 of the Internal Revenue Code of 1986 for taxable years 4142
beginning after December 31, 2025; 4143
“(5) Personal car loan interest. Any deduction for personal car loan interest 4144
allowed under § 163(h)(4) of the Internal Revenue Code of 1986 for taxable years beginning 4145
after December 31, 2025; and 4146
“(6) Senior deduction. Any deduction for an enhanced senior deduction allowed 4147
under § 151(d)(5)(C) of the Internal Revenue Code of 1986 for taxable years beginning after 4148
December 31, 2025.”. 4149
(f) Section 47-1805.02 is amended as follows: 4150
(1) Paragraph (1) is amended to read as follows: 4151
“(1)(A) Except as provided in subparagraph (B) of this paragraph, every 4152
individual required to file a federal return under the provisions of § 6012 of the Internal Revenue 4153
Code of 1986; and 4154
“(B) For taxable years beginning after December 31, 2024, and ending before 4155
January 1, 2027, every individual having for the taxable year, gross income which equals or 4156
exceeds the applicable basic standard deduction as defined under § 47-1801.04(3A).” 4157
(2) Paragraph (2) is amended as follows: 4158
(A) Subparagraphs (A) and (B) are amended to read as follows: 4159
“(A) Every fiduciary of a trust that has gross income of $100 or more for 4160
the taxable year; and 4161
“(B) Every fiduciary of an estate that has gross income of $1 or more for 4162
the taxable year.”. 4163

195
(C) Subparagraphs (C) and (D) are repealed. 4164
(g) Section 47-1806.01 is amended by striking the phrase “in excess of the personal 4165
exemptions and credits for dependents allowed by § 47-1806.02 and” and inserting the phrase 4166
“in excess of” in its place. 4167
(h) Section 47-1806.02 is repealed. 4168
(i) Section 47-1806.04 is amended as follows: 4169
(1) Subsection (f)(1) is amended as follows: 4170
(A) Subparagraph (B-2) is amended to read as follows: 4171
“(B-2)(i) If a return is filed for the full calendar or fiscal year ending on 4172
December 31, 2025, an individual with a qualifying child who is allowed an earned income tax 4173
credit under § 32 of the Internal Revenue Code of 1986 shall be allowed a credit against the tax 4174
imposed by this chapter for the taxable year in an amount equal to 100% of the earned income 4175
tax credit allowed under § 32 of the Internal Revenue Code of 1986.” 4176
“(ii) If a return is filed for a full calendar or fiscal year beginning 4177
after December 31, 2025, but before January 1, 2029, an individual with a qualifying child who 4178
is allowed an earned income tax credit under §32 of the Internal Revenue Code of 1986 shall be 4179
allowed a credit against the tax imposed by this chapter for the taxable year in an amount equal 4180
to 85% of the earned income tax credit allowed under § 32 of the Internal Revenue Code of 4181
1986.”. 4182
Sec. 7113. Applicability. 4183
Except as otherwise provided, this subtitle shall apply as of January 1, 2025; except, that 4184
the amendment to D.C. Official Code § 47-1803.03(a)(1)(A) made by section XXX2(d)(2)(A) 4185
shall apply as of January 1, 2022. 4186

196
SUBTITLE J. PAY-AS-YOU GO CAPITAL REQUIREMENT 4187
Sec. 7121. Short title. 4188
This subtitle may be cited as the “Pay-as-You-Go Capital Requirement Amendment Act 4189
of 2026”. 4190
Sec. 7122. Section 47-392.02(f) of the District of Columbia Official Code is amended as 4191
follows: 4192
(a) Paragraph (1)(A) is amended by striking the phrase “In each fiscal year” and inserting 4193
the phrase “Except as provided in paragraph (3) of this subsection, in each fiscal year” in its 4194
place. 4195
(b) New paragraphs (3) and (4) are added to read as follows: 4196
“(3) This subsection shall not apply to the capital improvement plan proposed or 4197
approved as part of the Fiscal Year 2027 budget and financial plan.”. 4198
“(4) The Chief Financial Officer shall analyze the operating fund needs of the 4199
capital improvement plan, exclusive of any amounts for the Washington Metropolitan Area 4200
Transit Authority (“WMATA”) and submit a report to the Mayor and Council, no later than 4201
January 15, 2027, detailing this analysis and recommending a sustainable amount of annual 4202
operating funds for the capital improvement plan, exclusive of any amounts for WMATA.”. 4203
SUBTITLE K. PASS-THROUGH ENTITY TAXATION 4204
Sec. 7131. Short title. 4205
This subtitle may be cited as the “Pass-Through Entity Tax D.C. Gross Income 4206
Adjustment Amendment Act of 2026”. 4207
Sec. 7132. Section 47-1803.02(a) of the District of Columbia Official Code is amended 4208
by adding a new paragraph (1D) to read as follows: 4209

197
“(1D) For taxable years beginning after December 31, 2025, in computing District gross 4210
income, a taxpayer who claims a credit under § 47-1806.04(a) for taxes paid to another state, 4211
territory or possession of the United States, or political subdivision thereof, shall add back the 4212
taxpayer’s distributive or pro rata share of any tax imposed on and paid by a pass-through entity 4213
to such jurisdiction to the extent such tax was deducted from the pass-through entity’s gross 4214
income in determining the pass-through entity’s federally-taxable income for the taxable year 4215
under the Internal Revenue Code of 1986.” 4216
SUBTITLE L. UNITED MEDICAL CENTER CLOSEOUT FUND 4217
Sec. 7141. Short title. 4218
This subtitle may be cited as the “United Medical Center Closeout Fund Establishment 4219
Act of 2026”. 4220
Sec. 7142. The Not-for-Profit Hospital Corporation Establishment Amendment Act of 4221
2011, effective September 14, 2011 (D.C. Law 19-21; D.C. Official Code § 44-951.01 et seq.), is 4222
amended by adding a new section 5131 to read as follows: 4223
“Sec. 5131. Hospital Closeout Fund. 4224
“(a) There is established as a special fund the United Medical Center Closeout Fund 4225
(“Fund”), which shall be administered by the Chief Financial Officer in accordance with 4226
subsection (c) of this section. 4227
“(b) The following revenue shall be deposited into the Fund: 4228
“(1) Funds of the Corporation; 4229
“(2) Funds of the hospital; 4230
“(3) Payments of accounts receivable to the Corporation or hospital; 4231
“(4) Payments to the Corporation or hospital from third-party payers; 4232

198
“(5) All other funds received by or on behalf of the Corporation or the hospital. 4233
“(c)(1) Money in the Fund may be used for: 4234
“(A) All purposes related to the closeout of the hospital, including 4235
collections or payments resulting from audits or other third-party reconciliations; and 4236
“(B) Any required expenses of the Corporation or hospital, including 4237
records management. 4238
“(2) Additionally, $10.918 million from the Fund shall be transferred to the 4239
General Fund of the District of Columbia in Fiscal Year 2027. 4240
“(d)(1) The money deposited into the Fund but not expended in a fiscal year shall not 4241
revert to the unassigned fund balance of the General Fund of the District of Columbia at the end 4242
of a fiscal year, or at any other time, except as provided in subsections (c)(2) and (e) of this 4243
section. 4244
“(2) Subject to authorization in an approved budget and financial plan, any funds 4245
appropriated in the Fund shall be continually available without regard to fiscal year limitation. 4246
“(e) Any money remaining available in the Fund after all obligations of the Corporation 4247
and the hospital have been settled or paid, as determined by the Chief Financial Officer, shall be 4248
transferred to the unassigned fund balance of the General Fund of the District of Columbia as 4249
part of the fiscal year-end close for the year in which such determination is made by the Chief 4250
Financial Officer.” 4251
Sec. 7143. Applicability. 4252
This subtitle shall apply as of October 1, 2025. 4253
SUBTITLE M. SPECIAL FUND TRANSFERS 4254
Sec. 7151. Short title. 4255

199
This subtitle may be cited as the “Special Fund Transfers Act of 2026”. 4256
Sec. 7152. (a) Notwithstanding any provisions of law directing the deposit of revenue 4257
into, or limiting the use of funds in, the accounts listed in the following chart, the Chief Financial 4258
Officer shall transfer, in the fiscal years indicated, the following amounts from the certified fund 4259
balances and other revenue in the identified accounts to the General Fund of the District of 4260
Columbia: 4261
Agency Fund
Number
Fund Name FY27
Amount
(in $)
FY28
Amount
(in $)
FY29
Amount
(in $)
FY 30
Amount
(in $)
AG0 1060029 Lobbyist Fund (28,979) (28,979) (28,979) (78,967)
AG0 1060013 Accountability Fund (19,440)
AM0 1060206 Eastern Market Enterprise Fund (162,551) (162,551) (162,551) (163,858)
BA0 1060197 Distribution Fees (7,093)
BE0 1060208 Reimbursable From Other
Governments
(1,402)
CB0 1060035 Child Support - TANF/AFDC
Collections
(100,000) (4,964)
CQ0 1060261 Rental Unit Fee Fund (75,000) (75,000) (75,000) (76,584)
CR0 1060267 OPLA - Special Account (700,000) (700,000) (700,000) (2,668,404)
CR0 1060283 Corporate Recordation Fund (1,135,245)
CR0 1060272 Basic Business License Fund (839,563)
CR0 1060266 Real Estate Appraisal Fee (155,000) (25,000) (165,000) (165,000)
CR0 1060284 Vending Regulation Fund (10,000) (25,000) (25,000) (164,575)
CR0 1060265 Real Estate Guaranty and
Education Fund
(175,000)
CR0 1060277 DC Combat Sports Commission
Fund
(10,000)
EB0 1060131 Economic Development Special
Account
(2,732)
EB0 1060063 Industrial Revenue Bond Program (2,732)
FL0 1060006 Corrections Trustee
Reimbursement
(342,898)
HT0 1060386 Individual Insurance Market
Affordability and Stability
(5,082,000)
HT0 1011007 Healthy DC Fund (515,441)
KG0 1060327 Sustainable Energy Trust Fund (17,974) (53,974)
KG0 1060154 Storm Water Fees (2,512)
KG0 1060330 Energy Assistance Trust Fund (1,352)
KG0 1060058 Underground Storage Tank Fines
and Fees
(580)
LQ0 1060374 ABC - Import and Class License
Fees
(55,697)
LQ0 1060389 Medical Cannabis Administration
Fund
(11,705) (11,705) (11,705) (20,402)

200
RJ0 1060146 Subrogation Fund (4,411)
RM0 1060145 DBH Medicare and Third Party
Reimbursement
(1,792,925) (1,792,925) (1,792,925) (1,792,925)
RM0 1060070 DBH Federal Beneficiary
Reimbursement
(10,000) (10,000) (10,000) (810,000)
TO0 1060195 SERV US Program (191) (191) (191) (285)
4262
(b) The amounts identified in subsection (a) of this section: 4263
(1) Are in addition to any amounts that were transferred or are to be transferred 4264
from an account identified in subsection (a) of this section to the General Fund of the District of 4265
Columbia pursuant to section 7142 of the Fiscal Year 2026 Budget Support Act of 2025, 4266
effective December 6, 2025 (D.C. Law 26-55; 72 DCR 9825); and 4267
(2) Shall be made available as set forth in the approved Fiscal Year 2027 Budget 4268
and Financial Plan. 4269
Sec. 7153. Applicability. 4270
This subtitle shall apply as of July 1, 2026. 4271
TITLE VIII. APPLICABILITY; FISCAL IMPACT; EFFECTIVE DATE 4272
Sec. 8001. Applicability. 4273
Except as otherwise provided, this act shall apply as of October 1, 2026. 4274
Sec. 8002. Fiscal impact statement. 4275
The Council adopts the fiscal impact statement of the Chief Financial Officer as the fiscal 4276
impact statement required by section 4a of the General Legislative Procedures Act of 1975, 4277
approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a). 4278
Sec. 8003. Effective date. 4279
This act shall take effect following approval by the Mayor (or in the event of veto by the 4280
Mayor, action by the Council to override the veto), a 30-day period of congressional review as 4281
provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved December 4282

201
24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)), and publication in the District of 4283
Columbia Register. 4284
Government of the District of Columbia
Office of the Chief Financial Officer

Glen Lee
Chief Financial Officer

MEMORANDUM

TO: The Honorable Phil Mendelson
Chairman, Council of the District of Columbia

FROM: Glen Lee
Chief Financial Officer

DATE: April 13, 2026

SUBJECT: Fiscal Impact Statement – “Fiscal Year 2027 Budget Support Act of
2026”

REFERENCE: Draft bill as provided to the Office of Revenue Analysis on April 10,
2026

Conclusion
Funds are sufficient in the fiscal year 202 7 through fiscal year 20 30 budget and financial plan to
implement the Fiscal Year 2027 Budget Support Act of 2026. The budget and financial plan accounts
for the expenditure and revenue implications of the bill.
The bill, the “Fiscal Year 202 7 Budget Support Act of 202 6,” is the legislative vehicle for adopting
statutory changes needed to implement the District’s proposed budget and financial plan for the fiscal
years 2027 through 2030. The following pages summarize the purpose and the impact of each subtitle.
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 2 of 71

Table of Contents
TITLE I – GOVERNMENT DIRECTION AND SUPPORT ................................................................................ 6
Subtitle (I)(A) – Telework Policy Amendment Act of 2026 .................................................................... 6
Subtitle (I)(B) - Limitations on Liability Against the District of Columbia Act of 2026................ 6
Subtitle (I)(C) – District Employee Paid Parental, Family, and Medical Leave Amendment Act
of 2026 ....................................................................................................................................................................... 7
Subtitle (I)(D) – Lobbyist Late Filing Penalty Amendment Act of 2026 ............................................. 8
Subtitle (I)(E) – Mayoral Transition Act of 2026 ........................................................................................ 8
Subtitle (I)(F) – Fair Elections Program Amendment Act of 2026 ....................................................... 9
TITLE II – ECONOMIC DEVELOPMENT AND REGULATION.................................................................... 10
Subtitle (II)(A) - Downtown Building Conversion Support Amendment Act of 2026 ................ 10
Subtitle (II)(B) – Rent Payment Reporting Amendment Act of 2026 ............................................... 11
Subtitle (II)(C) – Workforce Housing Opportunity Amendment Act of 2026 ............................... 11
Subtitle (II)(D) – Federal Property Development Tax Incentive Act of 2026 ............................... 12
Subtitle (II)(E) – WMATA Joint Development Properties Tax Abatement Act of 2026 ............. 13
Subtitle (II)(F) – Federal Properties Tax Fund Act of 2026 ................................................................. 14
Subtitle (II)(G) – Supermarket Tax Incentive Amendment Act of 2026 ......................................... 15
Subtitle (II)(H) – Food Policy Functions Amendment Act of 2026 .................................................... 16
Subtitle (II)(I) – Vacant Building Registration Fee Amendment Act of 2026 ................................ 16
Subtitle (II)(J) –Building Code Infraction Fines Inflation Adjustment Amendment Act of 2026
................................................................................................................................................................................... 17
Subtitle (II)(K) – Nuisance Abatement and Vacant Building Rulemaking Authority
Amendment Act of 2026 ................................................................................................................................... 17
Subtitle (II)(L) – Net-Zero Energy Code Amendment Act of 2026 ..................................................... 18
Subtitle (II)(M) – Art All Night Commercial Revitalization Support Amendment Act of 2026 18
Subtitle (II)(N) – Greater Washington Hispanic Chamber of Commerce Grantmaking
Authority Amendment Act of 2026 .............................................................................................................. 19
Subtitle (II)(O) – Vitality Fund Amendment Act of 2026 ...................................................................... 19
Subtitle (II)(P) – Industrial Revenue Bond Forward Commitment Program Amendment Act of
2026 ......................................................................................................................................................................... 20
Subtitle (II)(Q) – DMPED Grantmaking Authority Amendment Act of 2026 ................................ 20
Subtitle (II)(R) – Economic Development Acquisition Authority Amendment Act of 2026 .... 20
Subtitle (II)(S) – Certificate of Occupancy Fee Reduction Amendment Act of 2026 ................... 21
Subtitle (II)(T) – Corporation Fees Amendment Act of 2026 ............................................................. 21
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 3 of 71

Subtitle (II)(U) – Golden Triangle Business Improvement District Amendment Act of 2026 23
Subtitle (II)(V) – Home Purchase Assistance Program Revision Amendment Act of 2026 ..... 24
Subtitle (II)(W) – Children’s National Hospital Grantmaking Authority Amendment Act of
2026 ......................................................................................................................................................................... 24
Subtitle (II)(X) - Nonprofit Affordable Housing Development Tax Relief Clarification
Amendment Act of 2026 ................................................................................................................................... 24
Subtitle (II)(Y) - Release of Deeds of Trust Amendment Act of 2026 .............................................. 25
Subtitle (II)(Z) Housing Production Trust Fund Reporting Amendment Act of 2026 ............... 25
TITLE III – PUBLIC SAFETY AND JUSTICE ................................................................................................... 26
Subtitle (III)(A) – Public Services Hotel Occupancy Fee Amendment Act of 2026 ...................... 26
Subtitle (III)(B) – Law Enforcement Cadet Pathways Expansion Amendment Act of 2026 ..... 26
Subtitle (III)(C) – Criminal Background Check and Fingerprinting Authority Amendment Act
of 2026 .................................................................................................................................................................... 27
Subtitle (III)(D) – Senior Police Officer Eligibility Expansion Amendment Act of 2026 ........... 28
Subtitle (III)(E) – Metropolitan Police Department Training Academy College Credit
Opportunity Amendment Act of 2026 ......................................................................................................... 28
Subtitle (III)(F) – Homeland Security Commission Dissolution Amendment Act of 2026 ....... 29
Subtitle (III)(G) – Safe Passage Program Amendment Act of 2026 ................................................... 29
TITLE IV – PUBLIC EDUCATION SYSTEM .................................................................................................... 31
Subtitle (IV)(A) - Funding for Public Schools and Public Charter Schools Amendment Act of
2026 ......................................................................................................................................................................... 31
Subtitle (IV)(B) - Advanced Technical Centers Fund Amendment Act of 2026 ............................ 35
Subtitle (IV)(C) - District of Columbia Public Schools Food Services Fund Amendment Act of
2026 ......................................................................................................................................................................... 35
Subtitle (IV)(D) - Alternative School Breakfast Serving Model Subsidy Amendment Act of
2026 ......................................................................................................................................................................... 35
Subtitle (IV)(E) - Education Through Employment Data System Amendment Act of 2026 ..... 36
Subtitle (IV)(F) - Universal Paid Leave Amendment Act of 2026 ...................................................... 36
Subtitle (IV)(G) – Charter School Facility Allowance Amendment Act of 2026 ............................ 38
Subtitle (IV)(H) – Early Childhood Educator Pay Equity Fund Amendment Act of 2026 .......... 38
Subtitle (IV)(I) – Attendance-Related Data Sharing Amendment Act of 2026 ............................. 39
TITLE V – HUMAN SUPPORT SERVICES ....................................................................................................... 40
Subtitle (V)(A) - Rapid Re-Housing Continuation Clarification Emergency Amendment Act of
2026 ......................................................................................................................................................................... 40
Subtitle (V)(B) - AIDS Drug Assistance Fund Amendment Act of 2026 ........................................... 40
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 4 of 71

Subtitle (V)(C) - Pet Food Registration and Commercial Pet Facility Regulation Amendment
Act of 2026 ............................................................................................................................................................ 41
Subtitle (V)(D) – School Health Services Amendment Act of 2026 ................................................... 42
Subtitle (V)(E) – Tobacco Permit Fees Amendment Act of 2026 ....................................................... 42
Subtitle (V)(F) – Truancy Reduction Programs Amendment Act of 2026 ...................................... 43
Subtitle (V)(G) – District of Columbia Public Assistance Amendment Act of 2026 .................... 43
Subtitle (V)(H) – Emergency Rental Assistance Program Amendment Act of 2026 ................... 44
TITLE VI – OPERATIONS AND INFRASTRUCTURE ................................................................................... 45
Subtitle (VI)(A) – Alternative Fuel Vehicle Conversion Credit Amendment Act of 2026 ......... 45
Subtitle (VI)(B) – Electric Vehicle Charging Infrastructure Incentive Act of 2026 ..................... 46
Subtitle (VI)(C) – Electric Vehicle Publicly Accessible Charging Stations Personal Property
Tax Exemption Act of 2026 ............................................................................................................................. 46
Subtitle (VI)(D) – District Energy Fund Amendment Act of 2026 ..................................................... 47
Subtitle (VI)(E) – Enhanced Consumer Protections in the Retail Energy Market Act of 2026 48
Subtitle (VI)(F) – Fleet Electrification Amendment Act of 2026 ........................................................ 49
Subtitle (VI)(G) – Stormwater Fund Amendment Act of 2026 ........................................................... 49
Subtitle (VI)(H) – Fishing License Fund Sweep Repeal and Reversal Amendment Act of 2026
................................................................................................................................................................................... 50
Subtitle (VI)(I) – Hazardous Waste and Toxic Chemical Source Reduction Fund Amendment
Act of 2026 ............................................................................................................................................................ 51
Subtitle (VI)(J) – Pesticide Registration Fund Amendment Act of 2026 ......................................... 51
Subtitle (VI)(K) – Sustainable Materials and Building Fund Act of 2026 ....................................... 52
Subtitle (VI)(L) – Underground Storage Tank Regulation Fund Act of 2026 ................................ 53
Subtitle (VI)(M) – User Fees for Events on Lands Managed by the Department of Energy and
Environment Amendment Act of 2026 ....................................................................................................... 53
Subtitle (VI)(N) – Utility Assistance and Lead Poisoning Prevention Funds Sweep Repeal
Amendment Act of 2026 ................................................................................................................................... 54
Subtitle (VI)(O) – Public Inconvenience Fee Amendment Act of 2026 ............................................ 55
Subtitle (VI)(P) – Building Energy Performance Standards Amendment Act of 2026 .............. 56
Subtitle (VI)(R) – Electric Vehicle Purchases Amendment Act of 2026 .......................................... 57
TITLE VII – FINANCE AND REVENUE ............................................................................................................ 59
Subtitle (VII)(A) – Sales Tax Increase Delay Amendment Act of 2026 ............................................ 59
Subtitle (VII)(B) - Hotel and Rental Car Taxes Amendment Act of 2026 ........................................ 60
Subtitle (VII)(C) – Frequency Standardization for Contributions to District Government
Employee Benefit Funds Amendment Act of 2026 ................................................................................. 61
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 5 of 71

Subtitle (VII)(D) – Medical Cannabis Tax Rate Amendment Act of 2026 ....................................... 62
Subtitle (VII)(E) – Northeast Heights Tax Increment Financing Act of 2026 ................................ 62
Subtitle (VII)(F) – Bryant Street Phase 2 Tax Increment Financing Act of 2026 ......................... 63
Subtitle (VII)(G) – Frank D. Reeves Municipal Center Tax Increment Financing Act of 2026 64
Subtitle (VII)(H) – National Council of Negro Women, Inc., Real Property Tax Exemption Act
of 2026 .................................................................................................................................................................... 64
Subtitle (VII)(I) – D.C. Income and Franchise Tax Conformity Amendment Act of 2026 .......... 65
Subtitle (VII)(J) Pay-as-You-Go Capital Requirement Amendment Act of 2026 .......................... 67
Subtitle (VII)(K) – Pass-Through Entity Tax D.C. Gross Income Adjustment Amendment Act of
2026 ......................................................................................................................................................................... 68
Subtitle (II)(L) – United Medical Center Closeout Fund Establishment Act of 2026 .................. 68
Subtitle (VII)(M) – Special Fund Transfers Act of 2026 ........................................................................ 69

The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 6 of 71

TITLE I – GOVERNMENT DIRECTION AND SUPPORT

Subtitle (I)(A) – Telework Policy Amendment Act of 2026

Background
The subtitle requires the Mayor to establish a telework policy for all agencies, except the Council and
agencies of the legislative branch, and prohibits District personnel authorities from establishing a
different telework policy without authorization fro m the Mayor. The subtitle also requires every
agency to submit a report to the Mayor with information on the use of telework by employees, and it
authorizes the Mayor to audit agency implementation of the telework policy.
The subtitle also prohibits personnel authorities from entering into a collective bargaining
agreement that includes or requires a telework policy.
Financial Plan Impact
The subtitle does not impact the budget and financial plan.

Subtitle (I)(B) - Limitations on Liability Against the District of Columbia Act of 2026

Background
The subtitle places limits on the District’s unliquidated damages liability to persons or property
resulting from actions by the District government. The subtitle limits damages to $500,000 for all
claimants related to a single incident or occurrence. The limit is $1 million if the damages were
awarded due to intentional wrongful acts or omissions by the District. The subtitle requires any
defendant to expend more than $10,000 in medical expenses to be eligible for an award for
noneconomic damages, except i n cases of permanent disfigurement or death emanating from an
intentional wrongful act. These limits apply to any case filed in court or another relevant tribunal on
or after October 1, 2026.
Financial Plan Impact
In fiscal year 2025 the District exceeded its initial annual budget for settlements and judgments by
nearly $20 million. The subtitle will limit the District’s potential exposure to claims. While each claim
against the District is unique, establishing payment limits will limit the District’s overall potential
claims exposure. As a result, amounts budgeted for settlements and judgments have been reduced by
$22.5 million in savings over the four-year financial plan period starting in fiscal year 2028.

Subtitle I(B) - Limitations on Liability Against the District of Columbia Act of 2026
Settlements and Judgements Savings
($ thousands)
FY 2027 FY 2028 FY 2029 FY 2030 Total
Annual Savings $0 $7,500 $7,500 $7,500 $22,500

The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 7 of 71

Subtitle (I)(C) – District Employee Paid Parental, Family, and Medical Leave Amendment Act
of 2026

Background
The subtitle changes eligibility requirements and available benefits for the paid parental, family and
medical leave program for District government employees.
First, the subtitle requires a District government employee to be employed by the District for at least
180 continuous days to be eligible.
Second, employees must provide written notice to their agency describing the need for the leave and
provide a schedule of expected hours during which the employee intends to take the leave. The notice
must be provided at least ten days in advance, if the l eave is foreseeable. If the leave is due to an
unforeseeable event, the employee must provide details of the leave either orally or in writing within
48 hours after the emergency occurs. The subtitle allows for a good faith negotiation on dates for
taking leave and allows an agency to deny use of paid leave if an employee does not agree to a
reasonable request to revise the dates.
Third, the subtitle removes grandparents and siblings from the list of defined family members for
which family care leave may be taken.
Fourth, the subtitle reduces the maximum leave that can be taken when caring for a defined family
member for qualifying family leave events from eight weeks per year to two.
Fifth, the subtitle requires probationary employees to enter into a continuation of service agreement
to stay on as an employee for at least 12 weeks after the use of paid parental, family or medical leave.
Probationary employees who voluntarily separate p rior to the end of a continuation of service
agreement will be considered indebted to the District government for salary paid during the leave
period.
Financial Plan Impact
At some agencies and for certain positions, family care leave can require agencies to cover absences
of essential employees by using overtime of other employees. An analysis of fiscal year 2025 family
care hours taken by employees of ten selected agencies1 shows that the subtitle’s restriction of family
care to two weeks would have resulted in 177,000 hours of reduced paid family care leave . It is
estimated that about half of these hours will still be taken, however, utilizing other employee leave
options such an unpaid Family and Medical Leave Act usage . The other half of reduced leave-taking
hours is projected to result in a corresponding reduction of overtime expenses . This is estimated to
save $5.7 million across ten agencies in fiscal year 2027 and $23.7 million across the four -year
financial plan.

1 Agencies selected for cost analysis were Child and Family Services Agency, Department of Behavioral Health,
Department of General Services, Department of Corrections, Department of Human Services, Department of
Public Works, Department of Youth Rehabilitation Services, Fire and Emergency Management Services,
Metropolitan Police Department, and Office of Unified Communications.
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 8 of 71

Subtitle (I)(C) -
District Employee Paid Parental, Family, and Medical Leave Amendment Act of 2026
Savings ($ in thousands)
FY 2027 FY 2028 FY 2029 FY 2030 Total
Overtime savings $5,770 $5,885 $6,003 $6,123 $23,780

Subtitle (I)(D) – Lobbyist Late Filing Penalty Amendment Act of 2026

Background
District law2 stipulates that any person who files a required lobbyist report or registration form in
an untimely manner be assessed a civil penalty of $100 per day for up to 60 days, excluding weekends
and holidays. The Board of Government Ethics and Accountability (BEGA) may waive this for good
cause. The subtitle removes3 the exclusion for weekends and holidays and makes the 60-day time
frame consecutive.

Financial Plan Impact
The subtitle does not have an impact on the budget and financial plan. The subtitle allows BEGA to
impose late filing fines in a timelier manner without overlapping into the next filing period. BEGA
utilizes an e-filing system, which is available on the website 24/7, for lobbyists to file their
registrations and activity reports.BEGA will continue to process reports and registrations, and assess
penalties, with resources budgeted in the fiscal year 2027 budget and financial plan.

Subtitle (I)(E) – Mayoral Transition Act of 2026

Background
The subtitle authorizes the Mayor to take “appropriate action” to assure continuity in a change of
administrations. It authorizes the current Mayor to spend up to $300,000 to provide resources and
support to the next Mayor -elect and his or her transition staff , including: office space, furniture,
machines, supplies, compensation to transition staff, and other reasonable expenses.

Financial Plan Impact
The Non-Departmental Account (Agency DO0) has up to $300,000 available for transition expenses
in fiscal year 2027.

2 D.C. Official Code § 1-1162.32(c).
3 By amending the Board of Ethics and Government Accountability Establishment and Comprehensive Ethics
Reform Amendment Act of 2011, effective April 27, 2012 (D.C. Law 19-124; D.C. Official Code § 1-1162.32(c)).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 9 of 71

Subtitle (I)(F) – Fair Elections Program Amendment Act of 2026

Background
The Fair Elections Program 4, managed by the Office of Campaign Finance (OCF), provides for the
optional public funding of political campaigns in the District . Participation in the program is
voluntary, and participants must abide by contribution limits, expenditure prohibitions , and
reporting requirements. OCF is required to revoke the certification of a candidate participating in the
program if they do not comply with the program’s requirements, fail to qualify for the ballot, or cease
campaigning for the position for which they were certified.

The subtitle makes candidates personally liable for any expended base or matching funding the
candidate received, i f the candidate ’s certification is revoked , or if the candidate engages in
fraudulent activities. The Campaign Finance Board may reduce a participating candidate’s personal
liability if they terminate their candidacy for good cause including health reasons or personal
hardship. The subtitle explicitly states that good cause does not include electoral reasons such as low
standing in the polls, lack of fundraising success, or low expectation of electoral success.

Financial Plan Impact
OFT currently manages the revocation process for the program and initiates enforcement to recover
unexpended funds. The subtitle does not significantly burden that process and can be managed
within current resources.

4 D.C. Official Code § 1–1163.32a, et al. (https://ocf.dc.gov/page/overview-fair-elections-program)
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 10 of 71

TITLE II – ECONOMIC DEVELOPMENT AND REGULATION

Subtitle (II)(A) - Downtown Building Conversion Support Amendment Act of 2026

Background
The Deputy Mayor for Planning and Economic Development (DMPED) manages two programs
designed to spur development in downtown Washington, D.C. The Housing in Downtown program 5
encourages the transition of existing office buildings into residential buildings. The Office to Anything
program6 encourages the transition of unused or underutilized office buildings into new, activated
commercial, entertainment, retail, or non -residential uses. DMPED incentivizes participation in the
programs through real property tax abatements and freezes.

The Housing in Downtown program requires that affordable units included in the conversion project
comply with the District’s Inclusionary Zoning Program.7 The subtitle redefines bedroom to include
any habitable room that has a closet, is designated as a bedroom or sleeping room, and receives
natural light and ventilation, regardless of whether the room has access to an exterior window. This
definition appli es to both affordable and market rate units and only to properties not otherwise
subject to the Inclusionary Zoning Program. The subtitle also repeals a requirement that property
owners contract with certified business enterprises for 35 percent of the ope rations of the
conversion project. Property owners must still contract with certified business enterprises for 35
percent of the contract dollar volume of the project’s construction elements.

The subtitle expands the Office to Anything program to include a conversion of any non -residential
building to any other non-residential use. The subtitle clarifies that the Mayor can cancel an eligibility
and reservation letter under the Office to Anything program for a failure to comply with any condition
established in the document. The subtitle authorizes the Mayor to terminate the eligibility for any
property if it fails to meet established conditions or offer a property owner the opportunity to cure
any deficiencies. If the property owner cures the deficiencies, the Mayor should not grant the tax
abatement during the period of deficiency and the fifteen-year period of the tax freeze should not be
tolled for the deficient period.

The subtitle exempts any projects in the Office to Anything program from the District’s First Source
requirements8 for the construction and development phases of the conversion project.

The subtitle applies the existing Building Conversion Permit Fee 9 that is charged to projects under
the Housing in Downtown program to any projects participating in the Office to Anything program.

5 Tax Abatements for Housing in Downtown Amendment Act of 2022, effective September 21, 2022 (D.C. Law
24-167; D.C. Official Code § 47-860.01 et seq.).
6 Central Washington Activation Program Amendment Act of 2024, effective September 18, 2024 (D.C. Law 25-
217; D.C. Official Code § 47-870 et seq.).
7 Inclusionary Zoning Implementation Amendment Act of 2006, effective March 14, 2007 (D.C. Law 16-275;
D.C. Official Code § 6-1041.01 et seq.). and Inclusionary Zoning, effective May 3, 2025 (11 DCMR § 11-C10).
8 First Source Employment Agreement Act of 1984, effective June 29, 1984 (D.C. Law 5-93; D.C. Official Code §
2-219.03).
9 Building Permit Fees, effective December 6, 2025 (12-M DCMR § 101.1(a-1)).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 11 of 71

Financial Plan Impact
The subtitle’s changes to the Housing in DC program that alter the definition of a bedroom and change
the certified business enterprises contracting commitment will ease the regulatory burdens for
projects seeking inclusion in the program. However, these c hanges are not expected to significantly
increase the number of projects seeking program approval.

Since the Office to Anything program’s inception in fiscal year 2025, only two to three projects have
shown interest in the program. The subtitle’s applicability of building conversion fees to Office to
Anything program participants means that program participants will pay lower building permit fees
than they would otherwise pay for a conversion. However, the limited interest in the program,
combined with growth from the program’s expansion, less restrictive First Source requirements, and
lower fees, should generate additional building permit fee revenues to offset any potential losses
from the change in the building permit fee applicability. The program’s real property tax abatements
remain capped at $5 million in fiscal year 2027, $6 million in fiscal year 2028, $8 million in fiscal year
2029, and 104 percent of the prior year’s cap beginning in fiscal year 2030.

Subtitle (II)(B) – Rent Payment Reporting Amendment Act of 2026

Background
The subtitle authorizes the Mayor to establish a rent payment reporting program (“Program”), which
will be managed by the Department of Housing and Community Development (DHCD). The Program
will facilitate providing information from rental housing providers about a ten ant’s rent payment
history to consumer credit bureaus. Tenants must authorize participation in the Program and the
transfer of their payment information.

The Mayor may issue grants to rental housing providers to help cover costs associated with
participating in the Program and require providers who receive financial support to participate.

Financial Plan Impact
DHCD’s budget has $500,000 set aside in recurring funding for the program. This is the estimated
cost of a third-party provider to manage the program.

Subtitle (II)(B) – Rent Payment Reporting Amendment Act of 2026
Total Cost ($ in thousands)
FY 2027 FY 2028 FY 2029 FY 2030 Total
Rent Payment Reporting
Program
$500 $500 $500 $500 $2,000

Subtitle (II)(C) – Workforce Housing Opportunity Amendment Act of 2026

Background
The subtitle creates a new real property tax abatement program for a residential development of at
least 40 units. Developers with projects seeking the tax abatement must apply to, and be certified by,
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 12 of 71

the Mayor. Applications must include a third -party fiscal analysis demonstrating that the project is
only feasible with the tax abatement. Projects must meet affordability requirements to be awarded,
and to maintain, the tax abatement. At least 20 perc ent of the units must be affordable at the level
of 80% of median family income, and at least 20 percent must be affordable at 100% of median family
income. Certified Business Enterprises must receive thirty -five percent of development and
operating costs, and the developer must enter into a First Source Agreement. The Mayor may use a
competitive process to award the tax abatements and must limit the total value of abatements to $4
million in fiscal year 2029, $5 million in fiscal year 2030, and $6 million in fiscal year 2031.
Thereafter, the total value of abatements under the program may grow at 5 percent annually.
Tax abatements begin with the project’s certificate of occupancy for all affordable units, and may end
after 20 years, provided that the Mayor determines a 20 -year tax abatement is necessary for the
feasibility of the project. Otherwise, tax abatements provided to a project will last for ten years.
Financial Plan Impact
The subtitle will reduce real property tax revenue starting in fiscal year 2029. The Office of the
Deputy Mayor for Economic Development can review abatement applications and certify abatements
for the Office of Tax and Revenue. The total cost of the subtitle is $9 million through 2030.

Subtitle (II)(C) – Workforce Housing Opportunity Amendment Act of 2026
Total Revenue Decrease ($ in thousands)
FY 2027 FY 2028 FY 2029 FY 2030 Total
Total Revenue Decrease $0 $0 $4,000 $5,000 $9,000

Subtitle (II)(D) – Federal Property Development Tax Incentive Act of 2026

Background
The subtitle authorizes the Mayor to approve a real property tax exemption for certain properties
disposed by the Federal government after October 1, 2026. Such properties may have been disposed
by sale or ground lease to the District government, or by sale or ground lease to a private entity. If
disposed to the District government, the property may be further transferred by sale or ground lease
to a private entity. The properties must be subject to a development plan that will result in the
development of at least 200,000 square feet of gross floor area and must not have been subject to
real property tax or payment in lieu of taxes10 prior. The developer must enter into an agreement to:
• Contract with certified business enterprises for at least 35% of the contract dollar
volume of the construction and development of the project;
• Enter into a First Source Agreement for the construction and development of the
project;
• Maintain, for the duration of the tax abatement, at least 10% of the housing units
developed or redeveloped on the real property as affordable to households earning
on average 60% or less of the median family income;

10 § 47-811 or § 47-1005.01
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 13 of 71

• Offer at least 10% of the housing units offered for sale at a price affordable to
households earning on average 80% or less of the median family income; and
• Agree to such other terms and conditions as the Mayor considers appropriate.
Further conditions for the Mayor to provide the tax abatement include that the Mayor considers the
project to be of special merit; that the tax abatement is necessary to make the project financially
feasible; and that the developer has the ability to complete the project in a timely manner. The Mayor
may provide the tax abatements for a period to last up to 20 years. The tax abatement may begin in
the tax year commencing after the tax year in which the certificate of occupancy was issued for the
development on the property.
Financial Plan Impact
The subtitle is not projected to reduce real property tax revenue in the financial plan period.
Property tax revenue over the last five years, which form the base for revenue estimates, do not
include over - 200,000 square -foot developments from previously Federally -owned properties
except for developments required to be supported with subsidies such as PILOT bonds. This type of
development is therefore not a component of forecasted property tax revenue over the financial plan
period. The requirements for the abatement would also preclude any development projects that
would be financially feasible without an abatement, including projects that would only include
market-rate housing. Moreover, current development conditions also mean that tax abatement start
dates would occur outside of the financial plan period.

The Deputy Mayor for Planning and Economic Development can, using its budgeted resources, enter
into the agreements required of developers receiving the tax abatement and certify properties to the
Office of Tax and Revenue that should receive the abatement.

Subtitle (II)(E) – WMATA Joint Development Properties Tax Abatement Act of 2026

Background
The subtitle authorizes the Mayor to provide real property tax abatements for certain joint
development properties located within 1750 feet of a Metrorail station . Requirements include that
the Mayor determines the abatement is necessary for the project to be financially feasible and the
project is of special merit; and that the developer enters into a First Source agreement and uses
Certified Business Enterprises. Additionally, ten percent of any residential units must be set aside as
affordable at the 60% of median income level, and an additional ten percent at 80% of median income
level, for the duration of the tax abatement. The duration of the tax abatement begins with certificate
of occupancy and may last for a maximum of 20 years, provided that the Mayor determines the
duration necessary for the project to be financially feasible. The developer must make substantial
progress on the development within 5 years.
Financial Plan Impact
WMATA has potentially eligible development sites at the Takoma, Friendship Heights, Fort Totten
and Deanwood rail stations. Of these, the Takoma and Deanwood sites are projected to have
development that would occur within the financial plan period. The e stimated value of the
abatements provided by the subtitle is $108,000 in fiscal year 2027 and a total of $3.1 million over
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 14 of 71

the financial plan. The Deputy Mayor for Planning and Economic Development and the Office of Tax
and Revenue can administer the program within their budgeted resources.

Subtitle (II)(E) – WMATA Joint Development Properties Tax Abatement Act of 2026
Total Revenue Decrease ($ in thousands)
FY 2027 FY 2028 FY 2029 FY 2030 Total
Total Revenue Decrease $108 $633 $1,117 $1,250 $3,108

Subtitle (II)(F) – Federal Properties Tax Fund Act of 2026

Background
The subtitle creates a new non-lapsing dedicated tax fund, the Federal Property Tax Fund (“Fund”).
The Fund would receive real property tax and possessory interest tax revenue collected from
“covered former federal properties .” A covered former federal property would include properties
disposed of after October 1, 2026, including properties that may have been disposed by sale or
ground lease to the District government, or by sale or ground lease to a private entity. If disposed to
the District government, the property may be further transferred by sale or ground lease to a private
entity. The properties must not have been subject to real property tax or payment in lieu of taxes
prior to their disposition.
The Mayor may issue rules to implement the subtitle, and the Fund could be used to:
• Implement and support infrastructure improvements, civic projects, redevelopment,
and property acquisition in the Central Washington Area11;
• Pay debt service, including principal and interest, costs of issuance, and credit
enhancements, and any costs of defeasance on bonds issued to support development
of a covered former federal property; and
• Pay the costs of tax abatements awarded pursuant to the Subtitle (II)(C), the Federal
Property Development Tax Incentive Act of 2026
Financial Plan Impact
The budget and financial plan does not include any revenue for, or expenditure of, the Fund. Creating
a dedicated tax fund may cause Local Fund revenue to decline. However, property tax revenue over
the last five years does not include significant undedicated tax revenue from previously Federally-
owned properties, so Local Fund revenue estimates are not expected to be impacted by the subtitle.
Additionally, expected dispositions of Federal properties are likely large developments requiring
significant investments, making their development more likely to occur outside the financial plan
period.

Use of the subtitle’s authority for payment of debt service on bonds to support development of a
covered former federal property would require future inclusion of projected debt service in the
District’s debt cap analysis.

11 As such area is defined in Volume 2 of the District’s 2021 Comprehensive Plan.
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 15 of 71

Subtitle (II)(G) – Supermarket Tax Incentive Amendment Act of 2026

Background
The District manages a supermarket tax incentive program for qualified supermarkets to receive ten-
year real property tax, personal property tax, and licensing fee exemptions and sales and use tax
exemptions on construction materials.12 Qualified supermarkets are those located in locations that
are typically underserved by full-service grocery stores.

The subtitle reduces the real property and personal property tax exemptions from ten years to five
years for any supermarket certified for a tax exemption after October 1, 2026. The subtitle also
authorizes the Mayor to extend any tax exemption for up to five years and enumerates the
information the applicant must submit to the Mayor to consider an extension.

The subtitle expands access to the program’s tax incentives for an improvement of an eligible
supermarket, where costs exceed 10 percent of the assessed value of the space. Currently, an existing
eligible supermarket can only participate if the space undergoes a substantial rehabilitation costing
50 percent or more of the space’s adjusted basis as calculated for tax purposes.

The subtitle offers a new hardship condition for a qualified supermarket to qualify for a tax
exemption. If a supermarket operated at a net operating loss for the two years prior to requesting
certification for the tax exemption, then it can qualify for the exemption.

Financial Plan Impact
There are currently two supermarkets certified to receive tax abatements and over one dozen have
received abatements since 2018. The subtitle’s provisions that provide eligibility for improvements
that exceed 10 percent of the space’s assessed value and al low for a supermarket to qualify for a
hardship exemption will increase the number of participants in the program. Additional participants
will reduce combined real property and personal property taxes by $612,000 in fiscal year 2027 and
$6.3 million over the four-year financial plan period. The provisions will also reducesales and use
taxes by $28,000 in fiscal year 2027 and $208,000 over the four -year financial plan period. Any
impacts on business license revenues are de minimis.

Subtitle (II)(G) – Supermarket Tax Incentive Amendment Act of 2026
Reduced Tax Revenue
($ thousands)
FY 2027 FY 2028 FY 2029 FY 2030 Total
Real Property $593 $1,203 $1,839 $2,513 $6,148
Personal Property $19 $39 $59 $80 $197
Sales and Use $28 $58 $60 $62 $208
Total Reduced Taxes $640 $1,300 $1,958 $2,655 $6,553

12 Supermarket Tax Incentive Amendment Act of 1988, effective September 29, 1988 (D.C. Law 7-173; D.C.
Official Code § 47-3801 et seq.).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 16 of 71

Subtitle (II)(H) – Food Policy Functions Amendment Act of 2026

Background
In 2015, the Council approved the establishment of a Food Policy Council and food policy director
with the Office of Planning.13 The Food Policy Council was charged with promoting food access and
sustainability, monitoring barriers to the local food economy, researching food policy best practices,
and assessing data on the local food economy.

The subtitle repeals the Food Policy Council and director.

Financial Plan Impact
The proposed fiscal year 2027 budget includes a $413,000 reduction in funding in the office of
Planning for the program. The savings includes reduction of three full time positions, and non -
personal services for operational support.
Subtitle (II)(H) – Food Policy Functions Amendment Act of 2026
Total Savings ($ in thousands)
FY 2027 FY 2028 FY 2029 FY 2030 Total
Personal Services Savings
(Reduction of 3 FTEs)
$388 $396 $405 $413 $1,602
Non Personal Services Support $25 $26 $26 $27 $103
TOTAL SAVINGS $413 $422 $431 $439 $1,705

Subtitle (II)(I) – Vacant Building Registration Fee Amendment Act of 2026

Background
The Department of Buildings (DOB) requires any property owner whose building becomes vacant14
to register with DOB within 90 days of the vacancy. 15 The property’s owner must pay the vacant
building registration fee and maintain the building up to all codes so that it does not become
detrimental to public health, safety, and welfare. DOB charges a $350 initial registration fee and $500
renewal fee. DO B deposits vacant building registration fees into the Nuisance Abatement Fund
(Fund).16

The subtitle eliminates the vacant building registration fee. The subtitle also expands the definition
of an adequately maintained vacant building to include that accessory and appurtenant structures
and the overall property are not rat harborages.

13 Food Policy Council and Director Establishment Act of 2014, effective March 10, 2015 (D.C. Law 20-191;
D.C. Official Code § 48-311 et seq.).
14 A vacant building is defined as improved real property that is not lawfully occupied on a regular or habitual
basis by the owner, tenant, or person authorized by the owner.
15 D.C. Official Code § 42-3131.06.
16 Realty Violations Correction Fund Act of 1979, effective January 5, 1980 (D.C. Law 3-45; D.C. Official Code §
42-3131.01(b)).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 17 of 71

Financial Plan Impact
The subtitle’s elimination of the vacant building registration fee will reduce Fund revenues by
$70,000 annually over the four-year financial plan period.

Subtitle (II)(J) –Building Code Infraction Fines Inflation Adjustment Amendment Act of 2026

Background
Since January 1, 2018, the Department of Buildings (DOB) annually updated its class of infraction fine
schedule by the Consumer Price Index (CPI) for all Urban Consumers in the Washington Metropolitan
Statistical area.17 These adjusted fines apply to most infractions issued by DOB, including property,
housing, vending, towing, corporation, and other infractions. The fine adjustment does not apply to
2016 zoning regulation infractions.18

The subtitle extends the current CPI-adjusted fine structure to 2016 zoning regulation infractions to
be consistent with all other DOB -enforced infractions. The subtitle makes this change applicable as
of January 1, 2018.

Financial Plan Impact
While the District’s zoning regulations were updated in 2016, the infractions related to those updates
were not codified until 2019. This was after the District approved CPI-adjustments for DOB fines, so
the fines for 2016 zoning regulation infractions wer e not authorized to be adjusted. The subtitle
ensures that fines for the 2016 zoning regulations can be adjusted, retroactively to 2018. DOB has
adjusted the fine schedule since 2018 and fines are approximately 25 percent higher than they were
in 2017. DOB has issued approximately ten zoning notices of infraction since fiscal year 2022, so any
impact on overall revenues is de minimis.

Subtitle (II)(K) – Nuisance Abatement and Vacant Building Rulemaking Authority Amendment
Act of 2026

Background
In 2025, the Council approved several changes to how the District regulates and interacts with vacant
building owners.19 Some of the changes include or are related to rehabilitation grants, payment plans,
building registration, property tax rates, and tax sale procedures. The Department of Buildings (DOB)
plays a significant role in the regulation of nuisance and vacant properties, including abating nuisance
properties and making vacant building determinations.

The subtitle ensures that DOB has the rulemaking authority to issue rules for both nuisance

17 DCRA Infraction Fine Increase Amendment Act of 2017, effective December 13, 2017 (D.C. Law 22-33; D.C.
Official Code § 6-1431).
18 Zoning Division Infractions – Zoning Regulations of 2016, effective January 26, 2019 (16 DCMR 3315 et
seq.).
19 Vacant to Vibrant Amendment Act of 2025, effective October 1, 2025 (D.C. Law 26-41; 72 DCR 8881).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 18 of 71

abatement20 and vacant building registrations.21 The 2025 law limited DOB’s ability to issue rules to
only vacant building registration related activities and not nuisance abatement.

Financial Plan Impact
There are no costs associated with clarifying DOB’s authority to issue rules related to both nuisance
properties and vacant properties.

Subtitle (II)(L) – Net-Zero Energy Code Amendment Act of 2026

Background
The Mayor is required to issue regulations by December 31, 2026 that require all new construction
or Level 3 alterations of covered buildings 22 be constructed to a net -zero energy standard. 23 If the
Mayor does not issue these regulations, then projects with permit applications submitted after
December 31, 2026 must comply with the most recent version of Appendix Z. The Department of
Buildings (DOB) must commission a triennial independent audit of a sample of covered buildings to
assess whether those projects complied with the net-zero energy requirements.

The subtitle delays this requirement until December 31, 2027. The subtitle also delays DOB’s first
triennial audit from 2029 to 2030.

Financial Plan Impact
DOB plans to develop and solicit public feedback on the net -zero energy regulations in conjunction
with its triennial update to the District’s construction codes. The one-year delay will allow the agency
to execute these requirements at the same time.

Subtitle (II)(M) – Art All Night Commercial Revitalization Support Amendment Act of 2026

Background
Art All Night is a free program that showcases visual and performing arts in a unique overnight 24
setting at locations in all eight wards of the District. 25 The program is a collaboration between the
Department of Small and Local Business Development (DSLBD), the Commission on Arts and
Humanities, the District of Columbia Public Library, DC Main Streets, and Business Improvement
Districts.

20 Subchapter I of Chapter 31A of Title 42 of the Code of the District of Columbia.
21 Subchapter II of Chapter 31A of Title 42 of the Code of the District of Columbia.
22 Covered buildings are those subject to the District of Columbia Energy Conservation Code – Commercial
Provisions (12-I [CE] DCMR § 1 et seq.).
23 Clean Energy DC Building Code Amendment Act of 2022, effective September 21, 2022 (D.C. Law 24-177;
D.C. Official Code § 6-1453.01).
24 In 2025, Art All Night ran from 7:00 PM to 3:00 AM.
25 www.dcartallnight.org
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 19 of 71

The subtitle authorizes DSLBD to enter into agreements with private entities for the sponsorship of,
or advertising related to, Art All Night. DSLBD should deposit any sponsorship or advertising revenue
into the subtitle’s newly established Art All Night Fund (Fund). DSLBD can use the Fund’s resources
to pay for any costs of implementing, supporting, or promoting Art All Night.

Financial Plan Impact
DSLBD spent or has budgeted approximately $500,000 in local resources in fiscal year 2025 and fiscal
year 2026 to support Art All Night. DSLBD does not have any prospective sponsors or advertisers at
this time, but if they execute on the subtitle’s granted authority, DSLBD can utilize any proceeds to
supplement its local Art All Night budget. DSLBD will deposit any revenues into the Fund. There are
no costs associated with granting DSLBD this authority.

Subtitle (II)(N) – Greater Washington Hispanic Chamber of Commerce Grantmaking Authority
Amendment Act of 2026
Background
The subtitle authorizes, but does not require, the Deputy Mayor for Planning and Economic
Development (DMPED) to issue a grant to the Greater Washington Hispanic Chamber of Commerce
for the purpose of supporting business development efforts and providing technical assistance and
support.

Financial Plan Impact
DMPED plans to issue $150,000 of grants to the Greater Washington Hispanic Chamber of Commerce
in the fiscal year 2027 budget.

Subtitle (II)(O) – Vitality Fund Amendment Act of 2026

Background
The subtitle exempts recipients of grants from the Vitality Fund 26 from First Source Agreement
requirements. The Vitality Fund, managed by the Deputy Mayor for Planning and Economic
Development, provides grants for the purpose of attracting and retaining businesses in the Central
Business District. First Source Agreement s require 27 at least 51 percent of new hires on District
contracts between $300,000 and $5 million to be District residents. Contracts exceeding $5 million
have additional specific required percentages.

Financial Plan Impact
The subtitle does not impact the budget and financial plan. Removing First Source requirements from
Vitality Fund grants does not impact the amount of grant funding available.

26 D.C. Official Code § 1–325.452.
27 D.C. Official Code § 2–219.03.
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 20 of 71

Subtitle (II)(P) – Industrial Revenue Bond Forward Commitment Program Amendment Act of
2026

Background
The Industrial Revenue Bond (“IRB”) program provides access to tax -exempt bond financing for
businesses and not -for-profit entities in the District of Columbia to renovate, build, or otherwise
improve property or purchase capital. The bonds are special obl igations of the District but are not
subject to the debt cap. The IRB program is administered by the Deputy Mayor for Planning and
Economic Development. Since 1994, approximately $11.5 billion has been issued through the IRB
program.

The subtitle repeals the cap on the amount of bonds that the District can issue. Under current law,
bonds may be issued only until $850 million in principal is outstanding, and the subtitle would
remove that cap. The subtitle also shortens the timeframe for Council review of each bond issuance
from 30 days to 10 days and updates a reference to the Deputy Mayor for Planning and Economic
Development. Finally, the subtitle repeals a reference to the Council approving the form of the
financing documents that are filed with the Office of the Secretary to the Council.

Financial Plan Impact
The subtitle has no impact on the budget and financial plan. The IRB bonds are special obligations of
the District that are repaid by the entities building the projects financed by the bonds, and so debt
service on the bonds is not part of the District budget and the bonds are not subject to the District’s
debt cap.

Subtitle (II)(Q) – DMPED Grantmaking Authority Amendment Act of 2026

Background
The subtitle expands the Deputy Mayor for Planning and Economic Development’s (DMPED) grant
making authority to include support for any program or initiative that is consistent with the District’s
economic development goals or activities.

Financial Plan Impact
The subtitle gives DMPED grant-making authority to issue grants that support the District’s economic
development goals. The proposed budget and financial plan do not include any specific grants that
will be issued under this authority. There are no costs associated with granting DMPED this authority.

Subtitle (II)(R) – Economic Development Acquisition Authority Amendment Act of 2026

Background
The subtitle authorizes the Mayor to purchase properties in the District for government purposes.
The Mayor can purchase these properties to further economic development and neighborhood
revitalization goals.

The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 21 of 71

Financial Plan Impact
The subtitle gives DMPED the authority to purchase real property that supports the District’s
economic development goals. The proposed budget and financial plan do not include funding to
purchase specific properties and there are no costs associated with granting DMPED this authority.

Subtitle (II)(S) – Certificate of Occupancy Fee Reduction Amendment Act of 2026

Background
The Department of Buildings (DOB) charges a building owner a filing fee plus a variable fee based on
the square footage of the building to obtain a certificate of occupancy. The subtitle maintains the $33
filing fee, but eliminates the additional per square foot permit fee for an applicant seeking a certificate
of occupancy. The chart below outlines the changes to certificate of occupancy fees.

Building Size Current Fee Proposed Fee
5,000 square feet or less $42 + $33a $33
5,001-50,000 square feet $42 + $0.004/sq. ft. + $33 $33
50,001-100,000 square feet $276 + $0.003/sq. ft. + $33 $33
100,001 square feet or more $471 + $0.0013/sq. ft. + $33 $33
Table Notes
a $33 is the filing fee.

Financial Plan Impact
The subtitle reduces local, nontax revenue by $319,000 annually, for a total of $1.28 million over the
four-year financial plan.

Subtitle (II)(T) – Corporation Fees Amendment Act of 2026

Background
Chapter 6 of Title 17 of the District of Columbia Municipal Regulations establishes the fees and
charges for filings, certifications, and reports submitted to, or requested of, the Department of
Licensing and Consumer Protection’s (DLCP) Corporations Divis ion. The subtitle reduces and
standardizes filing fees28 across nearly all business entity types, particularly for dissolution -related
filings, which decrease from $200 –$220 to $5 for most corporations, partnerships, limited liability
companies, and trusts, and from $80 to $5 for nonprofit and cooperative entit ies. Other fees are
changed as follows:

• Certificate fees, including certificates of good standing and certified copies, decrease
uniformly from $40–$50 to $35.
• Biennial report fees are reduced from $300 to $1 50 for for-profit entities and from
$80 to $75 for nonprofits, while new Subsequent Biennial Report fees are introduced

28 By amending Chapter 6 of Title 17 of the District of Columbia Municipal Regulations (17 DCMR § 600 et
seq.).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 22 of 71

at $300 for for-profit entities and $80 for nonprofits, with corresponding late fees of
$100 and $50.
• Fees for changing registered agents and noncommercial agent information are
decreased from $40–$50 to $35.

Collections are credited to the Corporate Recordation Fund and the District General Fund 29, for the
purposes of maintaining and upgrading the corporate filing system, including copying fees,
automation upgrades, personnel costs, and supplies.

Subtitle II, T: Corporation Filing Fees
Filing
Current
Fee Proposed Fee
Statement of Dissolution $220 $5
Certificate of Good Standing $50 $35
Certified Copy $50 $35
Biennial Report $300 $150(a)
Change of Registered Agent $50 $35
Change of Name or Address
(By Non-Commercial
Registered Agent) $50 $35
Statement of Dissolution –
Nonprofit, General
Cooperatives, and Limited
Cooperative Associations $80 $5
Articles of Dissolution –
Nonprofit, General
Cooperatives, and Limited
Cooperative Associations $80 $5
Certificate of Good Standing –
Nonprofit, General
Cooperatives, and Limited
Cooperative Associations $40 $35
Biennial Report – Nonprofit,
and Cooperative Associations $80 $75(b)
Biennial Report – General
Cooperatives $80 $50(b)

29 D.C. Official Code § 29–102.13.
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 23 of 71

Subtitle II, T: Corporation Filing Fees
Filing
Current
Fee Proposed Fee
Change of Registered Agent –
Nonprofit, General
Cooperatives, and Limited
Cooperative Associations $40 $35
Change of Name or Address
(By Non-Commercial
Registered Agent) –
Nonprofit, General
Cooperatives, and Limited
Cooperative Associations $40 $35

Table Notes:
(a) Subsequent Biennial Report is $300.
(b) Subsequent Biennial Report is $80.

Financial Plan Impact
The subtitle will decrease local nontax revenue by $2.6 million starting in fiscal year 2027 and a total
of $10.4 million over the financial plan.
Subtitle (II)(T) – Corporation Fees Amendment Act of 2026
Total Revenue Decrease ($ in thousands)
FY 2027 FY 2028 FY 2029 FY 2030 Total
Total Revenue Decrease $2,613 $2,613 $2,613 $2,613 $10,452

Subtitle (II)(U) – Golden Triangle Business Improvement District Amendment Act of 2026
Background
The subtitle authorizes an increase in the Golden Triangle Business Improvement30 District (BID) tax
rate by three percent every year, beginning with fiscal year 2027.

Financial Plan Impact
Funds are sufficient to implement the subtitle. BID Taxes are billed as directed by the BID and passed
through to the BID once collected, through a special purpose revenue fund.

30 D.C. Official Code § 2-1215.52(c)(2).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 24 of 71

Subtitle (II)(V) – Home Purchase Assistance Program Revision Amendment Act of 2026

Background
The subtitle removes the requirement for a grant program to provide qualifying applicants up to
$25,000 for repairs on a home purchased with Home Purchase Assistance Program31 (HPAP) funding.
Currently, funds used to administer the HPAP program are required to be disbursed at the beginning
of each quarter. The subtitle also removes the requirement that disbursements happen quarterly.

Financial Plan Impact
The subtitle has no impact on the budget and financial plan. Funding for the repair program was
limited to funds available in the HPAP program, and removing the requirement may free up funding
for HPAP loans. The changes do not impact the amount of funding budgeted in the HPAP program.

Subtitle (II)(W) – Children’s National Hospital Grantmaking Authority Amendment Act of
2026
Background
The subtitle expands the Deputy Mayor for Planning and Economic Development’s (DMPED) grant -
making authority to include a grant for Children’s National Hospital. Children’s National Hospital will
use the grant to conduct site assessments for a new hospital campus. The subtitle makes this grant-
making authority effective as of July 15, 2026.

Financial Plan Impact
The proposed fiscal year 2026 supplemental budget includes $1 million in the Pay-as-you-go Capital
Fund for DMPED to grant to Children’s National Hospital to support the subtitle.

Subtitle (II)(X) - Nonprofit Affordable Housing Development Tax Relief Clarification
Amendment Act of 2026

Background
The subtitle clarifies what type of organization qualifies as a nonprofit affordable housing
development to conform with current practice by the Department of Housing and Community
Development (DHCD). The change is intended to reduce confusion about eligibility among developers
seeking funding or tax credits 32. The subtitle clarifies that a nonprofit entity is considered the
controlling entity if it owns a majority of voting interest in the entity and participates in the day -to-
day operation and management decision making of the affordable housing that is owned by or leased
to the entity.

31 D.C. Official Code § 42–2601.
32 D.C. Official Code § 47–1005.02.
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 25 of 71

Financial Plan Impact
The subtitle does not have an impact on the budget and financial plan. The clarification does not
impact overall eligibility as it conforms to current practice by DHCD.

Subtitle (II)(Y) - Release of Deeds of Trust Amendment Act of 2026

Background
After a mortgage or deed of trust encumbering real property has been satisfied, a deed transfer
typically occurs from the lender to the payee. Current law 33 provides that if a deed transfer has not
occurred on a property for 12 years after the loan has been paid, or if 35 years have passed since the
deed has last changed hands and no determinable maturity date is in the deed of trust, then the deed
is automatically released to the person that made the last known payment.

The Department of Housing and Community Development currently manages over 400 loans for
which the District has filed deeds of trust on private properties for affordable housing and home
ownership projects. Collection on these loans could be affected if co nditions are met for automatic
release of deeds under current law. The subtitle clarifies the automatic deed transfer for both the 12-
year period and the non -determinable 35-year period does not apply to properties owned by the
District government. The subtitle is applicable retroactively to April 29, 1998.

Financial Plan Impact
The subtitle has no impact on the budget and financial plan.

Subtitle (II)(Z) Housing Production Trust Fund Reporting Amendment Act of 2026

Background
Under current law 34, at least 40 percent of funds obligated to new projects in future expenditures
from the Housing Production Trust Fund (“HPTF”) must be used to assist provision of housing
opportunities for very low-income households, and 50 percent to extremely low-income households.
The subtitle changes the requirement from the percentage of funds in new projects to the percentage
of total housing units in new construction projects. The subtitle also makes changes to specific
elements in required reporting to reflect this change. Specifically, it amends the required elements in
the annual reporting 35 on the HPTF, as well as a report 36 that the Department of Housing and
Community Development provides following the written notification of selected applicants for a
request for proposals.

Financial Plan Impact
The subtitle does not have an impact on the budget and financial plan.

33 D.C. Official Code § 42-818.02(b)(1) and (2).
34 D.C. Official Code § 42–2802(b-1)(1) and (2).
35 D.C. Official Code § 42-2803.01.
36 D.C. Official Code § 42-2802(9).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 26 of 71

TITLE III – PUBLIC SAFETY AND JUSTICE

Subtitle (III)(A) – Public Services Hotel Occupancy Fee Amendment Act of 2026

Background
Starting on October 1, 2026, the subtitle imposes37 an 80 cent-per-night fee for occupied hotel rooms.
The revenue must be deposited into a newly established Public Services Telecommunications Fund
(Fund). Money in the Fund may be used for the purposes described in the section for personnel,
technology hardware, software and software maintenance, contractual support, outreach, training,
supplies, and equipment costs necessary to provide the 911 and 311 systems. Any money remaining
available in the Fund at the end of a fiscal year must be transferred to the unassigned fund balance of
the General Fund of the District of Columbia as part of the fiscal year-end close.

Financial Plan Impact
The subtitle will increase special purpose revenue and budget authority at the Office of Unified
Communications (OUC) by $6.7 million starting in fiscal year 202 7 and a total of $2 7.2 million over
the financial plan. OUC’s Local Funds budget authority has been reduced by the same amount.
Subtitle (III)(A) – Public Services Hotel Occupancy Fee Amendment Act of 2026
Total Revenue Increase ($ in thousands)
FY 2027 FY 2028 FY 2029 FY 2030 Total
Total Revenue Increase $6,731 $6,812 $6,862 $6,802 $27,208

Subtitle (III)(B) – Law Enforcement Cadet Pathways Expansion Amendment Act of 2026

Background
District law38 stipulates that the Metropolitan Police Department (MPD) cadet program be comprised
of District residents (or those with substantial ties 39) who are senior -year high school students or
graduates under the age of 25 , with the purpose of training cadets on MPD’s operations, the duties
and responsibilities of serving as an MPD police officer, and to offer a pathway for young adults to
enter the police force. The subtitle also expands 40 the composition of the cadet program to provide
eligibility to h igh school graduates under 25 years of age who reside in a ny jurisdiction that is a

37 By amending the Emergency and Non-Emergency Telephone Calling Systems Fund Act of 2000, effective
October 19, 2000 (D.C. Law 13-172; D.C. Official Code § 34-1801 et seq.)
38 D.C. Official Code § 5-109.01.
39 Defined as currently or formerly residing, attending school, or working in the District for a significant
period of time.
40 By amending the Police Officer and Firefighter Cadet Programs Funding Authorization and Human Rights
Act of 1977 Amendment Act of 1982, effective March 9, 1983 (D.C. Law 4-172; D.C. Official Code § 5-
109.01(a)(2)).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 27 of 71

member of the Metropolitan Washington Council of Governments , with preference given to District
residents. The subtitle limits these slots to 25.
Financial Plan Impact
The subtitle does not have an impact on the budget and financial plan. This subtitle is limited by the
number of authorized positions, and MPD cannot hire beyond those levels. MPD will continue to
administer the cadet program with resources budgeted in the fiscal year 2027 budget and financial
plan.

Subtitle (III)(C) – Criminal Background Check and Fingerprinting Authority Amendment Act
of 2026

Background
District law 41 requires MPD to participate , on behalf of the District , in the Federal Bureau of
Investigation’s (FBI) Next Generation Identification Record of Arrest and Prosecution Background
Service (Rap Back Service). District agencies that participate in the program submit fingerprints of
covered individuals 42 to MPD, which forwards the fingerprints to the FBI for a national criminal
history check and subscription to the Rap Back Service.

The subtitle amends the authority to conduct fingerprinting for background checks, through making
technical changes to the law by adding “shall” in instances directing the fingerprinting process; and
by specifying the laws applicable to the authority granted under the section.

The authority for conducting fingerprinting for background checks is for participation in the Rap
Back Service, and the subtitle expands it to include the commission or employment of a special police
officer; the certification or employment of a security officer ; employees and applicants of licensed
child development facilities ; individuals who seek to be approved or licensed for care of a child
through placement 43; employees and volunteer s participating in youth employment programs
administered by the Department of Employment Services (DOES); firearm registration applicants ,
firearm dealer licensing , and concealed carry pistol licensing ; licensed health professionals ;
individuals providing direct services to children or youth, or for the benefit of children or youth; and
Department of Corrections (DOC) employees.

Financial Plan Impact
The subtitle does not have an impact on the budget and financial plan. MPD will continue to
administer the background check and fingerprinting program with resources budgeted in the fiscal
year 2027 budget and financial plan. DOES , DOC, and Office of the State Superintendent for
Education already obtain fingerprints from volunteers and employees for youth employment

41 Background Check Fingerprinting Authority and Rap Back Program Act of 2025, effective December 6, 2025
(D.C. Law 26-55; D.C. Official Code § 4-1551.01 et seq.).
42 Covered individuals are those who submit to a fingerprint -based background check as a condition of caring
for children, persons with a disability, the elderly, or vulnerable adults, protecting property, preventing theft,
damage to real or personal property , assaults, disorders, or other illegal occurrences, or for purposes of
licensure, appointment, commission, certification, registration, employment, or volunteer service with a
participating entity pursuant to District law or regulation.
43 D.C. Official Code § 16-2320(a).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 28 of 71

programs; employees; and employees and applicants of licensed child development facilities ,
respectively, and can forward them to the MPD with resources budgeted in the fiscal year 2027
budget and financial plan.

Subtitle (III)(D) – Senior Police Officer Eligibility Expansion Amendment Act of 2026

Background
District law44 stipulates that an applicant is ineligible for appointment as a sworn member of the
MPD45 if the applicant was previously terminated or forced to resign for disciplinary reasons , or
previously resigned to avoid adverse disciplinary action or termination.46 The subtitle provides that
if an applicant served as an officer for at least five years after a determination of serious misconduct
and did not receive a suspension of 10 days or more in the five years preceding the member’s
retirement, the applicant may be hired.
Financial Plan Impact
The subtitle does not have an impact on the budget and financial plan. The subtitle may expand the
pool of eligible hires, but MPD hiring is limited by the number of authorized positions, and MPD
cannot hire beyond those levels.

Subtitle (III)(E) – Metropolitan Police Department Training Academy College Credit
Opportunity Amendment Act of 2026

Background
District law47 establishes minimum appointment standards for MPD sworn officers, requiring 60 -
plus college hours, with an exception for recruits who have either successfully completed an MPD
training program through partnership with an accredited higher education institution; have at least
two years of active -duty military service ; or have three -or-more years of prior full -duty police
experience. Applicants with serious misconduct or disciplinary related involuntary termination are
ineligible. The subtitle clarifies48 that credit hours earned through MPD training may count toward
satisfying the 60-credit hour requirement at MPD’s discretion.

Financial Plan Impact

44 D.C. Official Code § 5-107.01(f).
45 District of Columbia Metropolitan Police Department. (2026, March 26). Written Directives: General Orders.
Retrieved from Metropolitan Police Washington D.C.: https://mpdc.dc.gov/page/written-directives-general-
orders
46 By amending the Omnibus Police Reform Amendment Act of 2000, effective October 4, 2000 (D.C. Law 13-
160; D.C. Official Code § 5-107.01(f)(1)).
47 D.C. Official Code § 5-107.01(e).
48 By amending the Omnibus Police Reform Amendment Act of 2000, effective October 4, 2000 (D.C. Law 13-
160; D.C. Official Code § 5-107.01(e)(1)).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 29 of 71

The subtitle does not have an impact on the budget and financial plan. MPD will continue to review
and administer exceptions for recruits who have completed a training program with resources
budgeted in the fiscal year 2027 budget and financial plan.

Subtitle (III)(F) – Homeland Security Commission Dissolution Amendment Act of 2026

Background
The Homeland Security Commission (HSC) was established in 200649 to make recommendations for
improvements in security and preparedness in the District. The HSC gathers and evaluates
information on the status of homeland security, measuring progress and gaps in preparedness,
recommending security improvement priorities in consultation with major public and private
entities, and advising District government on the HSC‘s homeland security program. The HSC
provided an annual report to the Mayor and Council and is under the purview of the Homeland
Security and Emergency Management Agency (HSEMA). The subtitle repeals the HSC, makes all
materials pertaining to t he HSC property of HSEMA, and directs HSEMA to destroy those materials
by September 30, 2027.

The subtitle establishes strict confidentiality requirements for the HSC, its records, and its meetings
that were closed to the public. The subtitle forbids attendees and HSC members from disclosing what
occurred in closed meetings to anyone who was not present ; prohibits i nformation presented in
meetings and opinions formed there from being compelled in any administrative, civil, or criminal
proceeding; declares all HSC-generated or acquired records to be confidential, with exceptions50; and
restricts HSC information and records 51 from being disclosed voluntarily —through subpoenas,
discovery, Freedom of Information Act requests—or introduced as evidence, except as permitted.

Financial Plan Impact
The subtitle does not have an impact on the budget and financial plan. The HSC was functionally
obsolete52 as of calendar year 2024.

Subtitle (III)(G) – Safe Passage Program Amendment Act of 2026

Background
District law53 bestows the Deputy Mayor for Public Safety and Justice (DMPSJ) with grant-making
authority for the purpose of providing grants to support the Safe Passage Safe Blocks program, which

49 The Homeland Security, Risk Reduction, and Preparedness Amendment Act of 2006, effective March 14,
2007 (D.C. Law 16-262; D.C. Code §§ 7-2271.01–7-2271.07).
50 HSEMA may disclose them only when necessary to fulfill its duties or to other homeland security bodies
with equal or stronger confidentiality protections.
51 Information given to the HSC is not protected from subpoena, discovery, or use in legal proceedings if it can
be obtained from other sources.
52 Mayor’s Office of Talent and Appointments. (2026, March 23). Boards, Commissions and Task Forces in
District Government. Retrieved from Deputy Mayor for Public Safety, Justice (DMPSJ):
https://octo.quickbase.com/nav/app/bjngwr9nv/table/bjngwr9pe/action/q?qid= -1240490&dr=1&isDDR=1
53 D.C. Official Code § 1-301.192.
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 30 of 71

provides presence and safe passage for students and families as they travel to and from school in
designated priority areas54. Grant recipients must submit annual reports detailing activities, training,
incident summaries, coordination efforts, and any other required data. The subtitle provides that
DMPSJ’s selection of priority areas and reporting to Council is contingent upon available
appropriations.
Financial Plan Impact
The subtitle reflects that the budget and financial plan includes funding for the Safe Passage grant
program in fiscal year 2027 only, eliminating the need for DMPSJ activities related to priority area
selection.

54 Starting in 2025, the DMPSJ has been required to identify priority areas based on violent crime data,
unusual incident reports, and stakeholder input, and report these to the Council of the District of Columbia
annually by May 1.
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 31 of 71

TITLE IV – PUBLIC EDUCATION SYSTEM

Subtitle (IV)(A) - Funding for Public Schools and Public Charter Schools Amendment Act of
2026
Background
The subtitle sets 55 the fiscal year 2027 base level funding for the Uniform Per Student Funding
Formula (UPSFF) at $15,455, a 2. 55 percent increase over fiscal year 2026. The subtitle also
decreases the UPSFF for fiscal years 2028 through 2030 to $14,632. The UPSFF is multiplied by the
weight for each grade level or add-on service to determine the per student funding at that level or for
those services.

The subtitle establishes a UPSFF allocation for Advanced Technical Centers (ATCs). ATCs are
operated by the Office of the State Superintendent of Education (OSSE) and are open-enrollment
education centers where students enrolled in DCPS or public charter high schools can participate in
career and technical education programming while remaining enrolled in their high school. The
subtitle sets the allocation at 58 percent of UPSFF, meaning ATCs will receive $8,964 per enrolled
student in fiscal year 2027.

The following tables show the UPSFF at each grade level and the various add-ons in fiscal year 2027:

Weightings applied to counts of students enrolled at specific grade levels
Grade Level Weight Per Student Allocation in FY 2027
Pre-Kindergarten 3 1.34 $20,710
Pre-Kindergarten 4 1.30 $20,092
Kindergarten 1.30 $20,092
Grades 1-5 1.00 $15,455
Grades 6-8 1.08 $16,691
Grades 9-12 1.22 $18,855
Alternative program 1.58 $24,419
Special education school 1.17 $18,082
Adult 1.00 $15,455

Special Education Add-ons
Level/ Program Definition Weighting
Per Student
Supplemental
Funds
Level 1: Special Education Eight hours or less per week of
specialized services. 0.97 $14,991

55 By amending The Uniform Per Student Funding Formula for Public Schools and Public Charter Schools Act
of 1998, effective March 26, 1999 (D.C. Law 12-207; D.C. Official Code § 38-2901 et seq.).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 32 of 71

Special Education Add-ons
Level/ Program Definition Weighting
Per Student
Supplemental
Funds
Level 2: Special Education
More than 8 hours and less than or
equal to 16 hours per school week
of specialized services.
1.20 $18,546
Level 3: Special Education
More than 16 hours and less than or
equal to 24 hours per school week
of specialized services.
1.97 $30,446
Level 4: Special Education
More than 24 hours per week,
which may include instruction in a
self-contained (dedicated) special
education school other than
residential placement.
3.49 $53,938
Special Education Compliance
Funding
Weight provided in addition to
special education level add-on
weights on a per student basis for
Special Education compliance.
0.099 $1,530
Attorney’s Fees Supplement
Weight provided in addition to
special education level add-on
weights on a per student basis for
attorney’s fees.
0.089 $1,375

General Education Add-ons including English Language Learners (ELL)
Level / Program Definition Weighting
Per Student
Supplemental
Funds
Elementary ELL Additional funding for English Language
Learners in grades PK3-5. 0.50 $7,728
Secondary ELL
Additional funding for English Language
Learners in grades 6-12, alternative
students, adult students, and students in
special education schools.
0.75 $11,591
At-Risk
Additional funding for students in foster
care, who are homeless, on Temporary
Assistance for Needy Families or
Supplemental Nutrition Assistance
Program, or behind grade level.
0.24 $4,637
At-risk High School Over-
age Supplement
Additional funding beyond the existing at-
risk weight for students who are behind
grade level in high school.
0.06 $927
At-risk > 40 percent
Concentration
Supplement
Weight provided in addition to at-risk
weight for the percentage of at-risk
students above 40 percent enrolled in a
0.07 $1,082
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 33 of 71

General Education Add-ons including English Language Learners (ELL)
school where at least 40 percent of the
student population is at-risk.
At-risk > 70 percent
Concentration
Supplement
Weight provided in addition to at-risk
weight for the percentage of at-risk
students above 70 percent where at least
70 percent of the student population is at-
risk.
0.07 $1,082

Residential Add-ons
Level/ Program Definition Weighting
Per Student
Supplemental
Funds
Residential (general)
DCPS or DC PCS that provides students with
room and board in a residential setting, in
addition to their instructional program.
1.67 $25,810
Level 1: Special
Education -
Residential
Additional funding to support the after-
hours Level 1 special education needs of
students living in a DCPS or DC PCS facility
that provides students with room and board
in a residential setting.
0.37 $5,718
Level 2: Special
Education -
Residential
Additional funding to support the after-
hours Level 2 special education needs of
students living in a DCPS or DC PCS facility
that provides students with room and board
in a residential setting.
1.34 $20,710
Level 3: Special
Education -
Residential
Additional funding to support the after-
hours Level 3 special education needs of
students living in a DCPS or DC PCS facility
that provides students with room and board
in a residential setting.
2.89 $44,665
Level 4: Special
Education –
Residential
Additional funding to support the after-
hours Level 4 special education needs of
limited and non-English proficient students
living in a DCPS or DC PCS facility that
provides students with room and board in a
residential setting.
2.89 $44,665
LEP/NEP -
Residential
Additional funding to support the after-
hours limited and non-English proficiency
needs of students living in a DCPS or DC PCS
facility that provides students with room
and board in a residential setting.
0.668 $10,324

The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 34 of 71

Special Education Add-ons for Students with Extended School Year (ESY) Indicated in Their
Individualized Education Programs (IEPs)
Level/ Program Definition Weighting
Per Student
Supplemental
Funds
Special Education
Level 1 ESY
Additional funding supports the summer
school/program needs for students requiring
extended school year services in their IEPs.
0.063 $974
Special Education
Level 2 ESY
Additional funding to support the summer
school/program needs for students who
require extended school year services in their
IEPs.
0.227 $3,508
Special Education
Level 3 ESY
Additional funding to support the summer
school/program needs for students who
require extended school year services in their
IEPs.
0.491 $7,588
Special Education
Level 4 ESY
Additional funding to support the summer
school/program needs for students who
require extended school year services in their
IEPs.
0.491 $7,588

Financial Plan Impact
The 2.55 percent UPSFF increase will result in additional formula -driven Local Fund expenditures.
The proposed fiscal year 2027 budget includes approximately $2.66 billion for instructional budgets
based on the UPSFF: $1.40 billion for DCPS and $1.26 billion for DC PCS.

DCPS will also receive Local funding outside the UPSFF, including Early Stages funding and IMPACT
Bonuses. These additions bring the collective DCPS funding to $1.43 billion in fiscal year 2027. DC
PCS will also receive $187.3 million for facility allowances in fiscal year 2027, bringing the collective
DC PCS formula-driven Local fund budget to $1.45 billion.

The out -year reductions to the UPSFF , combined with a projected 1 percent decrease in DCPS
enrollment, will result in savings for DCPS and DC PCS. DCPS will realize $82.9 million in savings each
fiscal year, and DC PCS will realize $67.1 million in saving s each fiscal year. The total amount saved
over the financial plan is $450 million in Local funds.

Subtitle (IV)(A) - Funding for Public Schools and Public Charter Schools
Amendment Act of 2026
Total Savings ($ thousands)
FY 2027 FY 2028 FY 2029 FY 2030 Total
DCPS $0 $82,885 $82,885 $82,885 $248,654
DC PCS $0 $67,138 $67,138 $67,138 $201,414
Total $0 $150,023 $150,023 $150,023 $450,068

The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 35 of 71

The fiscal year 2027 budget also includes $4.6 million in UPSFF allocation for ATCs in the Advanced
Technical Center Fund. This funding will be used to support tuition payments, supplies, and staffing
at ATCs.

Subtitle (IV)(B) - Advanced Technical Centers Fund Amendment Act of 2026
Background
The subtitle establishes56 a lapsing ATC Fund at OSSE to collect funds paid to the District by private
entities for the rental, use, or maintenance of space within an ATC facility. Money in the ATC Fund
must be used to operate and administer ATCs.

Financial Plan Impact
The fiscal year 2027 through fiscal year 2030 budget and financial planincludes $150,000 of annual
revenue in the ATC Fund from rent payments for an entity occupying space within the Ward 5 ATC.
This funding will be used to support the operation of ATCs.

Subtitle (IV)(C) - District of Columbia Public Schools Food Services Fund Amendment Act of
2026
Background
Revenue from food services at DCPS is currently deposited into a lapsing special purpose revenue
fund, the Cafeteria Fund. The subtitle renames57 this Fund as the Food Services Fund and reclassifies
it as a non -lapsing fund. Money in the Food Services Fund will be used to support operations and
improvements related to school food at DCPS.

Financial Plan Impact
The fiscal year 2027 budget includes $1 million in the Cafeteria Fund to use to support operations
and improvements related to school food. The fund will be renamed in fiscal year 2027.

Subtitle (IV)(D) - Alternative School Breakfast Serving Model Subsidy Amendment Act of 2026
Background
The subtitle eliminates58 the alternative breakfast serving model subsidy program. The program is
operated by OSSE and provides an annual subsidy of $2 per student to public schools, public charter
schools, and participating private schools that implement an approved alternative breakfast serving
model.

56 By amending The State Education Office Establishment Act of 2000, effective March 10, 2015 (D.C. Law 20-
196; D.C. Official Code § 38-2601 et seq.).
57 By amending Section 5 of the District of Columbia Food Services Act, approved October 8. 1951 (65 Stat.
369: D.C. Official Code § 38-804).
58 By repealing Section 102(c)(4A) of the Healthy Schools Act of 2010, effective July 27, 2010 (D.C. Law 18-
209; D.C. Official Code § 38-821.02(c)(4A)).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 36 of 71

Financial Plan Impact
The fiscal year 2027 budget includes $186,000 in savings to account for the elimination of the
alternative breakfast model subsidy program.

Subtitle (IV)(E) - Education Through Employment Data System Amendment Act of 2026
Background
The subtitle allows59 the Deputy Mayor for Education (DME) to share education data, workforce data,
and health and human services information from the centralized data system with federal, state, and
local governmental agencies, and the agents and contractors of such governmental agencies, to the
maximum extent allow ed by federal law and notwithstanding the provisions of any District law
otherwise limiting the sharing of such data and information. The data may be shared to evaluate the
effectiveness of education and workforce-related programs; perform financial analysis related to the
impact and return on investment of publicly funded programming; assess and prepare reports on the
operation and performance of education and workforce -related programs; and establish and
implement collaborative management and information systems between federal, state, and local
government agencies delivering or supporting education, social services, or workforce services for a
shared population. The subtitle also allows the DME to collect health and human services data in its
centralized data system, including information on governmental benefits and non -individualized
health data.

Financial Plan Impact
The DME can share education and workforce -related data with other jurisdictions to conduct
research studies with staff and resources included in the fiscal year 2027 budget. Likewise, DME can
collect health and human services data in its centralized data system with resources included in the
fiscal year 2027 budget.

Subtitle (IV)(F) - Universal Paid Leave Amendment Act of 2026

Background
The subtitle makes several changes to the benefits provided through the Universal Paid Leave
Program60 (“UPL Program”), managed by the Department of Employment Services (DOES).

Currently, the UPL Program provides up to 12 weeks 61 of benefit payments to participating District
workers experiencing a qualifying parental leave event 62, a qualifying medical leave event 63, or a
qualifying family leave event 64. The UPL Program also provides up to 2 weeks of benefit payments

59 By amending Section 202(b-1) of the Department of Education Establishment Act of 2007, effective June 12,
2007 (D.C. Law 17-9; D.C. Official Code § 38-191(b-1)).
60 D.C. Official Code § 32–541.02.
61 D.C. Official Code § 32–541.04(e-1)(3).
62 D.C. Official Code § 32–541.01(17).
63 D.C. Official Code § 32–541.01(15).
64 D.C. Official Code § 32–541.01(13).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 37 of 71

for qualifying pre -natal leave events 65. The amount of the weekly benefit provided by the UPL
Program cannot exceed the maximum weekly benefit currently set at $1,19066, which is adjusted by
inflation annually67.

Beginning in fiscal year 2027, the subtitle permanently caps the maximum weekly benefit amount at
$1,000 for all benefit types. The subtitle also ceases benefit payments for qualifying medical or family
leave claims filed in fiscal year 2027 (between Octob er 1, 2026 and September 30, 2027). Benefit
payments resume in fiscal year 2028 for qualified medical and family leave claims filed in fiscal year
2028 (beginning on October 1, 2027 and thereafter). The subtitle also reduces the maximum number
of weeks allowed for medical leave to 8 weeks, and reduces the maximum number of weeks allowed
for family leave to 6 weeks.

Covered employers in the UPL Program pay a 0.75 percent tax on wages of covered employees 68.
Under current law69, the OCFO updates projections for the Universal Paid Leave Fund (“UPL Fund”)70
in a March 1 annual certification, to determine the amount of the employer tax that must be dedicated
to the UPL Fund. Any amount not required for the UPL Fund by the March 1 certification are
deposited in the General Fund.71 The subtitle requires the OCFO to update the certification to account
for any statutory amendments the Mayor proposes in the Mayor’s proposed budget and financial
plan.

Financial Plan Impact
The subtitle reduces benefit costs for the UPL Program, which reduces the amount of the payroll tax
required to support the UPL Fund. In March 2026, the OCFO certified that the UPL Fund will require
0.25 percent rate of dedicated payroll tax beginning in f iscal year 2027 to maintain current benefit
levels. The subtitle’s benefit changes allow for the rate to be reduced to 0.11 percent in fiscal year
2027 and 0.19 percent in fiscal year 2028 and the remainder of the financial plan. The lower rates for
the UPL Fund means an additional $95.3 million will be deposited in the General Fund in fiscal year
2027, and $230 million over the four -year financial plan. The chart below outlines the additional
General Fund deposits that will be made as a result of the lower rates..

Subtitle (IV)(F)- Universal Paid Leave Amendment Act of 2026
Additional General Fund Dedication ($ in thousands)
FY 2027 FY 2028 FY 2029 FY 2030 Total
Additional General Fund
deposits from permanent
benefit changes (max
weeks and max weekly
benefit reductions)
$40,886 $42,873 $42,845 $46,984 $175,568
Additional General Fund
deposits from one-year
$54,489 $0 $0 $0 $54,489

65 D.C. Official Code § 32–541.01(17B).
66 https://dcpaidfamilyleave.dc.gov/benefits-calculator/
67 D.C. Official Code § 32–541.04(g)(6)(A).
68 D.C. Official Code § 32–541.03(a).
69 D.C. Official Code § 32–541.04a(b)(1).
70 D.C. Official Code § 32–551.01.
71 D.C. Official Code § 32–541.03(b-1).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 38 of 71

Subtitle (IV)(F)- Universal Paid Leave Amendment Act of 2026
Additional General Fund Dedication ($ in thousands)
FY 2027 FY 2028 FY 2029 FY 2030 Total
cessation of Medical and
Family benefits
TOTAL Additional
General Fund deposits
$95,355 $42,873 $44,845 $46,984 $230,056

Subtitle (IV)(G) – Charter School Facility Allowance Amendment Act of 2026
Background
The subtitle repeals the requirement that the charter school facility allowance increase to $4,219 per
pupil for non-residential facilities and $11,393 per pupil for residential facilities in fiscal year 2029.
The subtitle sets the per-pupil charter school facility allowance for non-residential facilities at $3,850
per pupil and sets the amount for residential facilities at $10,396 per pupil for fiscal years 2027
through 2030. The subtitle also pauses72 the statutorily required 3.1 percent annual increase to the
per-pupil public charter school facility allowance until fiscal year 2031.

Financial Plan Impact
Freezing the non-residential facility allowance at $3,850 per pupil and residential facilities at $10,396
per pupil until fiscal year 2031 results in savings of $42.3 million over the financial plan.

Subtitle (IV)(I)- Charter School Facility Allowance Amendment Act of 2026
Total Savings ($ in thousands)
FY 2027 FY 2028 FY 2029 FY 2030 Total
Savings $0 $0 ($17,961) ($24,323) ($42,284)

Subtitle (IV)(H) – Early Childhood Educator Pay Equity Fund Amendment Act of 2026
Background
The Early Childhood Educator Pay Equity Fund (ECE PEF) is used by OSSE to provide payments to
child development facilities (CDF) that pay eligible early childhood educators fixed salaries or wages
that meet or exceed the minimum salaries established in law.73 Funds are distributed from the ECE
PEF using a CDF payroll funding formula that considers educator roles and credentials at each
CDFparticipating in the program. The ECE PEF also covers educator health insurance premiums and
OSSE administrative expenses, subject to the availability of funding.

72 By amending Section 109 of the Uniform Per Student Funding Formula for Public Schools and Public
Charter Schools Act of 1998, effective March 26, 1999 (D.C. Law 12-207; D.C. Official Code § 38-2908).
73 D.C. Official Code § 4–410.02.
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 39 of 71

The subtitle retroactively adjusts74 the minimum salary levels that CDFs must pay early childhood
educators to qualify for fiscal year 2026 payments from the ECE PEF. From January 1, 2026, through
December 31, 2026, CDFs must pay at a minimum:

Assistant Teacher Lead Teacher
Credential Level Minimum Salary Credential Level Minimum Salary
Less than a CDA75 N/A Child development center teacher or expanded
child development home caregiver with a CDA
$48,736/year
($24.43/hour)
CDA
$48,736/year
($24.43/hour)

Child development home caregiver with a CDA $51,576/year
($24.80/hour)
Associate degree
or higher or 60
hours of college-
level coursework
in any field
$51,576/year
($24.80/hour)
Associate in ECE; associate with at least 12
credit hours in ECE; 60 college credit hours with
at least 12 credit hours in ECE
$60,678/year
($29.17/hour)
Bachelor’s or higher in ECE; or Bachelor’s or
higher with at least 12 credit hours in ECE
$71,010/year
($34.14/hour)

Table Note: Child Deve lopment Associate (CDA) credentials are based on a core set of competency standards
that guide early childhood professionals toward becoming qualified educators of young children .

The subtitle sets the fiscal year 2027 funding for ECE PEF at $12 million. It also stipulates that in fiscal
Year 2027, the ECE PEF can only be used to reduce health insurance premiums paid by CDFs, or by
employees directly, for employees eligible to receive the minimum salaries.

Financial Plan Impact
The adjustments made to the calendar year 2026 minimum salary scales allow the ECE PEF to remain
within its fiscal year 2026 budget allocation of $72.1 million. The fiscal year 2027 budget includes
$12 million in recurring Local funding to reduce health insurance premiums paid by CDFsor
employees of CDFs.

Subtitle (IV)(I) – Attendance-Related Data Sharing Amendment Act of 2026
Background
The subtitle allows76 the DME and OSSE to inspect juvenile case records and juvenile social records
for the purposes of carrying out their official duties.

Financial Plan Impact
The subtitle does not have a cost. DME and OSSE can access juvenile case records and social records
without additional resources. This access will allow the agencies to share attendance data to
coordinate the District’s response to attendance patterns.

74 By amending The Day Care Policy Act of 1979, effective September 19, 1979 (D.C. Law 3-16; D.C. Official
Code § 4-401 et seq.).
75 Less than CDA positions are not eligible for ECE PEF payments beginning January 1, 2025.
76 By amending Title 16 of the District of Columbia Official Code.

The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 40 of 71

TITLE V – HUMAN SUPPORT SERVICES

Subtitle (V)(A) - Rapid Re-Housing Continuation Clarification Emergency Amendment Act of
2026
Background
The Homeless Service Reform Emergency Amendment Act of 2025 in the Fiscal Year 2026 Budget
Support Emergency Act of 2025 77 and corresponding permanent Fiscal Year 2026 Budget Support
Act of 2025 78 required clients in the Department of Human Services (DHS) Rapid Re -Housing
Program (RRP) to be exited at the end of the time limit for the program, which may be established by
the Mayor by rule so long as it is not shorter than 12 months. The subtitle also required clients who
received a notice of exit prior to the effective date of the Fiscal Year 2026 Budget Support Emergency
Act to exit the program after the later of 24 months of benefits or by September 30, 2025 , and
regardless of any pending administrative review, fair hearing, or appeal of the client’s time limit in
the program.

The subtitle clarifies the intent of the Budget Support Emergency Act of 2025 provision to state that
clients who received their time limit notice of exit prior to the effective date of the Fiscal Year 2026
Budget Support Emergency Act may not receive a co ntinuation of services after an administrative
review decision is issued upholding the notice of program exit. The subtitle applies from September
3, 2025.

Financial Plan Impact
The subtitle provides a clarification of current law, and is intended to prevent additional unplanned
payments to families that were exited with fewer than 24 months of benefits under the Homeless
Service Reform Emergency Amendment Act of 2025 . Approximat ely 540 families were exited with
fewer than 24 months of benefits. If courts were to determine all of these families should have
received a full 24 months of benefits, the additional cost could be up to $15.2 million, which is not
currently planned or budgeted.

Subtitle (V)(B) - AIDS Drug Assistance Fund Amendment Act of 2026

Background
The subtitle renames79 the Communicable and Chronic Disease Prevention and Treatment Fund , as
the AIDS Drug Assistance Program (ADAP) Fund. It also updates the types of revenue collected in the
Fund to include rebates from pharmaceutical companies for medications included in the ADAP
formulary, insurance refunds, and tax credits recovered by the District from ADAP program
participants. The m oney can be used to administer the Prescription Benefits Program (PBP) ,

77 Enacted September 3, 2025 (DC Act 26-146; 72 DCR 9623) (Subtitle V-K).
78 Effective December 6 2025 (DC Act Law 26-55148; 72 (DC Law 26-55; 73 DCR 1)(Subtitle V-K).
79 By amending Section 4907b of the Department of Health Functions Clarification Act of 2001, effective
February 26, 2015 (D.C. Law 20-155; D.C. Official Code § 7-736.02).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 41 of 71

including the procurement of HIV/AIDS medications and the provision of HIV care and services for
eligible District residents, and to fulfill federal grant-matching requirements for PBP.

Financial Plan Impact
The subtitle may increase revenue in the Fund, but due to uncertainty in the amount, no additional
revenue is being certified at this time. The fiscal year 2027 budget and financial plan includes $4.1
million in recurring special purpose revenue funds in the ADAP Fund to administer the PBP program.
The Fund is nonlapsing, so any additional revenue collected in fiscal year 2027 will be available to
use for the Fund’s authorized purposes in future budgets.

Subtitle (V)(C) - Pet Food Registration and Commercial Pet Facility Regulation Amendment
Act of 2026
Background
The subtitle makes permissive the requirement that the Department of Health (DC Health) offer low-
cost or no-cost preventive and emergency veterinary services for cats and dogs and low -cost or no-
cost spay and neuter clinic services for cats and dogs. The subtitle also makes the requirement that
DC Health provide education to animal owners r egarding pet care and safety, including extreme -
weather and emergency situations, and the laws related to pet ownership.
The subtitle repeals the dedication of $2 of each fee paid for a dog license into the non-lapsing Animal
Education and Outreach Fund and replaces it with a dedication of 25 percent of each license fee and
pet food registration fees (below). The Animal Education Outreach Fund is used to provide low-cost
spay and neuter clinic services , educational programs for animal owners regarding pet care and
safety, and overhead and administrative expenses related to the Fund.
The subtitle requires each pet food product distributed for retail sale in the District be registered
annually with DC Health by the manufacturer of the pet food product. The manufacturer must pay a
pet food registration fee of $50 for each annual registration. A pet food product cannot be distributed
for retail sale in the District unless it has been registered with DC Health.
The subtitle requires all commercial pet care facilities to obtain a Basic Business License with an
Inspected Sales and Service license endorsement 80 and an operational permit from DC Health. DC
Health will issue rules to establish standards for the care and management of animals in a commercial
pet care facility, which may provide for initial and periodic inspections of a facility and remedial
action to be taken against the operational permit for failure of the facility to comply with the
standards of care and management established by the rules or any District or federal law or
regulation applicable to the facility, including summary suspension of the license where the failure
presents an imminent danger to the health or safety of a person or animal in the facility. The subtitle
also adds 81 commercial pet care facilities and commercial animal breeder facilities as entities
regulated by the Department of Health.

80 Pursuant to Title 47 of the District of Columbia Official Code.
81 By amending Section 4902(a)(4) of the Department of Health Functions Clarification Act of 2001, effective
October 3, 2001 (D.C. Law 14-28; D.C. Official Code § 7-731(a)(4)).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 42 of 71

Financial Plan Impact
Dedicating 25 percent of each dog license fee and establishing a $50 pet food registration fee may
generate $425,000 in fiscal year 2027 and $1.7 million over the financial plan in the Animal Education
and Outreach Fund, provided DC Health has the resources to implement collection of the new pet
food registration fee. No funds are being certified for the subtitle at this time. When the new fee is
collected, the special purpose revenue fund may be used to provide low-cost spay and neuter clinic
services, educational programs for animal owners on pet care and safety, and to cover overhead and
administrative expenses.

Subtitle (V)(D) – School Health Services Amendment Act of 2026
Background
The subtitle clarifies82 the number of hours that a registered nurse, licensed practical nurse, or school
health technician employed or contracted by the DC Health will provide school health services to
students at each District elementary and secondary public and public charter school . The subtitles
provides for a minimum of 20 hours per week during each semester and during summer school, if a
summer school program is operated. The bill updates existing law to conform to current practice.

Financial Plan Impact
The fiscal year 2027 budget and financial plan includes funding to provide at least 20 hours of
registered nurse, licensed practical nurse, or school health technician presence at public schools in
the District.

Subtitle (V)(E) – Tobacco Permit Fees Amendment Act of 2026
Background
The subtitle requires83 businesses to obtain a tobacco sales permit to sell tobacco or tobacco products
at wholesale or retail locations. Retail businesses must pay a fee of $ 15 per year, and wholesale
businesses must pay $5 0 per year to obtain a permit. Revenue from tobacco sales permits must be
deposited into the non-lapsing Tobacco Use Cessation Fund.

Financial Plan Impact
The subtitle will generate $15,000 of additional resources for the Tobacco Use Cessation Fund. There
are currently 842 tobacco retailers and 40 tobacco wholesalers licensed to operate in the District.
Monies collected from sales permit fees may also be use d to support anti -smoking and anti-vaping
programs.

82 By amending Section 2 of the District of Columbia Public School Nurse Assignment Act of 1987, effective
December 10, 1987 (D.C. Law 7-45; D.C. Official Code § 38-621).
83 By amending Section 47-2404 of the District of Columbia Code.
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 43 of 71

Subtitle (V)(F) – Truancy Reduction Programs Amendment Act of 2026
Background
The Truancy Reduction Pilot Program operated by the Department of Human Services (DHS) is
authorized through the end of School Year 2025 -202684 and is required to include ten participating
schools, including one middle school, with truancy rates greater than 35 percent. Participating
schools must refer students aged 14 through 17 to DHS no later than two school days after the accrual
of 15 unexcused absences. Schools must refer students aged 10 through 13 to DHS within two days
after the accrual of ten unexcused absences.

The subtitle authorizes the Mayor to establish and administer a permanent Truancy Reduction
Program (“Program”). It grants the Mayor the authority to set parameters for the Program via
rulemaking, including the number of schools that must participate and t he minimum number of
unexcused absences required for a school to refer a student to the Program. Participating schools
must still refer students within two days when the set number of absences are reached. The Mayor
is required to publish a report on the Program describing the services provided and analysis on
attendance and outcomes.

Financial Plan Impact
The subtitle replaces an expiring pilot program with a permanent program. The Truancy Reduction
Program is budgeted in the DHS budget at a similar level to the pilot program.

Subtitle (V)(G) – District of Columbia Public Assistance Amendment Act of 2026
Background
Under current law85, federally funded Temporary Assistance for Needy Families (TANF) benefits are
paid for up to 60 months. The District continues to pay for benefits beyond the 60 months, using local
funds. The Fiscal Year 2026 Budget Support Act of 2025 provided that, beginning in fiscal year 2027,
locally funded public assistance for adults who have received benefits for 60 months will be reduced
by 30 percent of the fiscal year 2026 levels, 50 percent in fiscal year 2028, and 75 percent in fiscal
year 2029 and thereafter.86

The subtitle reduces benefits for over 60 months to zero beginning in fiscal year 2028.

Financial Plan Impact
Reducing locally funded TANF benefits for those receiving benefits for over 60 months to zero
beginning in fiscal year 2028 saves $21.8 million in fiscal year 2028 and $44.3 million over the four
year budget and financial plan. This fiscal year 2028 savings reflects the difference between the 50
percent stepdown of benefits under current law and th e removal of benefits. The fiscal year 2029
and fiscal year 2030 savings reflects the difference between the 75 percent stepdown of benefits
under current law and the zeroing out of benefits.

84 D.C. Official Code § 38–208(c-2).

85 D.C. Official Code § 4–205.11a(a).
86 D.C. Official Code § 4-205.52(c-4).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 44 of 71

Subtitle (V)(G) - District of Columbia Public Assistance Amendment Act of 2026
Savings relative to current law
FY 2027 FY 2028 FY 2029 FY 2030 Total
Benefit reduction for over
60-month recipients $0 $21,816 $11,131 $11,354 $44,312

Subtitle (V)(H) – Emergency Rental Assistance Program Amendment Act of 2026
Background
The subtitle clarifies that assistance funding under the Emergency Rental Assistance Program
(ERAP)87 managed by the Department of Human Services, is subject to the appropriation of funds
and the benefit is not an entitlement. ERAP provides rental assistance funding to qualified applicants
facing an emergency situation.

Financial Plan Impact
The subtitle reflects that the budget and financial plan includes funding for ERAP in fiscal year 2027
only.

87 D.C. Official Code § 4-753.08.
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 45 of 71

TITLE VI – OPERATIONS AND INFRASTRUCTURE

Subtitle (VI)(A) – Alternative Fuel Vehicle Conversion Credit Amendment Act of 2026
Background
The District offers non -refundable personal and business income tax credits to taxpayers who
convert a motor vehicle from being gasoline powered to powered by an alternative fuel.88 The credit
is for 50 percent of the equipment and labor costs, up to $19,000 per vehicle. The credit is scheduled
to expire on December 31, 2026.

The subtitle extends the vehicle conversion tax credit through December 31, 2035.89

The subtitle also expands the credits to include the conversion cost of changing the generators used
to power mobile food vendor’s food preparation and servicing appliances. A mobile food vendor who
replaces a fossil -fuel powered generator with a battery -powered or zero -emissions generator can
receive a personal or business income tax credit of up to $15,000 to cover 50 percent of the cost of
the labor and equipment associated with transitioning to a new generator. Mobile food vending
operators claiming the personal income tax credit must claim the credit in equal amounts over three
years and only if they are licensed to operate in the tax year in which they claim the credit. The credit
is non-refundable, but an individual income taxpayer can carry forward the credit for up to two years.
The taxpayer may not claim the individual income tax credit if the taxpayers also operated a business
in the District that generated more than $12,000 in gross income.

Financial Plan Impact
The current income tax credits are scheduled to expire at the end of tax year 2026. The extension of
the vehicle conversion tax credit through 2035 and the expansion to include mobile food vendor
generator conversions will reduce personal, corporate, and u nincorporated business income tax
revenue beginning in fiscal year 2028, which accounts for tax year 2027 claims. The subtitle will
reduce income tax revenues by approximately $1.4 million over the four-year financial plan period.

Subtitle (VI)(A) - Alternative Fuel Vehicle Conversion Credit Amendment Act of 2026
Personal and Business Income Tax Reduction
Fiscal Year 2027 – Fiscal Year 2030
($ thousands)
FY 2027 FY 2028 FY 2029 FY 2030 Total
Revenue Reduction $0 $399 $464 $531 $1,394

88 Alternative Fuel Vehicle and Infrastructure Installation Through Tax Incentives Act of 2014, effective
February 26, 2015 (D.C. Law 20-155; D.C. Official Code §§ 47-1806.13, 47-1807.11, and 47-1808.11).
89 The subtitle also limits the types of eligible alternative fuels consistent with the changes in Subtitle (VI)(B) of this
Budget Support Act.
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 46 of 71

Subtitle (VI)(B) – Electric Vehicle Charging Infrastructure Incentive Act of 2026
Background
The District offers non -refundable personal and business income tax credits to offset the cost of
installing infrastructure that dispenses alternative fuels.90 A taxpayer can claim a credit of 50 percent
of the labor and equipment cost of installing alternative fuel infrastructure, up to $1,000 for a
qualified private residence and $10,000 for qualified alternative fuel vehicle refueling property.91 The
credit is applicable to infrastructure that stores or dispenses 85 percent ethanol, natural gas,
compressed natural gas, liquified natural gas, liquified petroleum gas, biodiesel, electricity, or
hydrogen. The credits are scheduled to expire on December 31, 2026.

The subtitle extends the credits through December 31, 2036, limits the types of alternative fuels that
can receive the credits, and eliminates the credit for qualified alternative fuel vehicle refueling
properties. The credits will now be limited to infras tructure that stores and dispenses biodiesel,
electricity, and hydrogen.

Financial Plan Impact
The current income tax credits are scheduled to expire at the end of tax year 2026. The extension of
the alternative fuel infrastructure tax credit through 2036 for qualified private residences will reduce
personal, corporate, and unincorporated business income tax revenue beginning in fiscal year 2028,
which accounts for tax year 2027 claims. The subtitle will reduce income tax revenues by
approximately $1.5 million over the four -year financial plan period. The subtitle’s limitation on the
types of alternative fuels and the eliminated eligibility of qualified alternative fuel vehicle refueling
properties only apply after the tax year 2026 expiration of the existing income tax credits.

Subtitle (VI)(B) - Electric Vehicle Charging Infrastructure Incentive Act of 2026
Personal and Business Income Tax Reduction
($ thousands)
FY 2027 FY 2028 FY 2029 FY 2030 Total
Revenue Reduction $0 $466 $507 $551 $1,525

Subtitle (VI)(C) – Electric Vehicle Publicly Accessible Charging Stations Personal Property Tax
Exemption Act of 2026
Background
The District assesses a personal property tax of $3.40 per $100 of assessed value over $225,000 on
the tangible personal property held by any person or business.92 The subtitle exempts the equipment
and software related to electric vehicle chargers from personal property taxation , so long as those
chargers are available for public use during the tax year in which the exemption is claimed.

90 Alternative Fuel Vehicle and Infrastructure Installation Through Tax Incentives Act of 2014, effective
February 26, 2015 (D.C. Law 20-155; D.C. Official Code §§ 47-1806.12, 47-1807.10, and 47-1808.10).
91 These properties are located in the District, contain equipment for storing and dispensing alternative fuels,
and are available for use by the public.
92 Personal Property Tax Amendment Act of 1986, effective February 28, 1987 (D.C. Law 6-212; D.C. Official
Code § 47-1522).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 47 of 71

Financial Plan Impact
The subtitle’s exemption of electric vehicle chargers from personal property taxation will reduce the
District’s personal property tax collections by $100,000 in fiscal year 2027 and $509,000 over the
four-year financial plan period. The table outlines the annual cost of the tax exemption.

Subtitle (VI)(C) - Electric Vehicle Publicly Accessible Charging Stations Personal Property
Tax Exemption Act of 2026
Personal Property Tax Reduction
($ thousands)
FY 2027 FY 2028 FY 2029 FY 2030 Total
Revenue Reduction $100 $115 $135 $159 $509

Subtitle (VI)(D) – District Energy Fund Amendment Act of 2026
Background
The Department of Energy and Environment (DOEE) imposes surcharges on electric, natural gas, and
home heating oil providers in the District. Prior to fiscal year 2024, these surcharges were dedicated
to the DOEE -managed Sustainable Energy Trust Fund 93 (SETF) to support energy efficiency and
renewable energy projects, including through DOEE’s contract with the Sustainable Energy Utility. In
fiscal year 2025, the Council expanded the allowable uses of SETF resources to include substantial
government ener gy costs. 9495 In fiscal year 2026, the Council split the SETF surcharge into a
surcharge to support energy efficiency and renewable energy projects and a surcharge to pay for
District energy costs. The Council established a new special purpose revenue fund, the Mayor’s
Energy Surcharge Fund (Fund), into which DOEE deposits the surcharge proceeds intended to pay
for the District’s energy 96

The subtitle renames the Mayor’s Energy Surcharge Fund as the District Energy Fund.

Financial Plan Impact
There are no costs associated with changing the name of the Mayor’s Energy Surcharge Fund to the
District Energy Fund.

93 Clean and Affordable Energy Act of 2008, effective October 22, 2008 (D.C. Law 17-250; D.C. Official Code §
8-1774.10).
94 The SETF had been authorized to offset the cost of SETF surcharge increases borne by the District
Government on its own utility bills, but not broader utility costs beyond the purchase of solar, wind, or other
renewable energy.
95 Reversing the Defunding of Our Climate Equity Commitments Amendment Act of 2024, effective September
18, 2024 (D.C. Law 25-217; D.C. Official Code § 8-1774.10).
96 Sustainable Energy Trust Fund Amendment Act of 2024, effective December 6, 2025 (D.C. Law 26-55; D.C.
Official Code § 8-1774.10a).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 48 of 71

Subtitle (VI)(E) – Enhanced Consumer Protections in the Retail Energy Market Act of 2026
Background
The Public Service Commission (PSC) is charged with regulating utility operators and protecting
customers in the District. The subtitle expands PSC’s regulatory oversight to include more controls
and consumer protections over non -standard service electricity a nd natural gas operators. Non -
standard service providers are any utility providers that are not the District’s default providers and
contract directly with consumers.

The subtitle requires PSC to set a price cap for non -standard service providers of electricity and
natural gas at no more than 110 percent of the price of the standard offer service. PSC may also allow
a market participant to exceed the electricity price cap if it is in the public’s interest and the provider
meets the subtitle’s enumerated factors for consideration in granting an exception. For electricity
market participants, PSC can also provide an exemption to the price cap if the provider is sourcing
its electricity from tier one or tier two renewable energy sources and those sources exceed the
required shares under the renewable energy portfolio standard. 97 A contract between a consumer
and market provider that exceeds the price cap can remain in place for sixty days after the cap
establishment and will become void if the operator does not amend the terms to comply with the cap.

PSC must approve or support a platform for non -standard service electricity and natural gas
providers to publish the standard terms of their contracts with consumers so that consumers can
compare the contracts among different market participants. The subti tle prohibits a market
participant from charging early termination fees or penalties to any consumer that terminates a
contract before the term is up.

The subtitle imposes a new reporting requirement on all electricity and natural gas market
participants, including the default service providers, regarding the consumers within each provider’s
portfolio. The participants must detail the number of rates the y offer, the number of participants in
each rate, the usage98 under each rate, the number of customers behind on their bills, the number of
customers that switched to and from each rate, and the number of customers with different contract
rates under each rate. After all confidential information is redacted, PSC sho uld make the reports
publicly available.

PSC must issue rules to implement the subtitle’s provisions within 270 days of the subtitle’s effective
date.

Financial Plan Impact
PSC operations are funded through assessments imposed on utility operators. PSC’s proposed budget
does not change the assessment revenue expected from the utility operators, but the budget will need
to be adjusted to accommodate the hiring of an additional economist to support the subtitle’s rate
cap, contract transparency, and reporting requirements.99

97 Renewable Energy Portfolio Standard Act of 2004, effective April 12, 2005 (D.C. Law 15-340; D.C. Official
Code § 34-1432).
98 Usage should be measured as the volume of kilowatt hours for electricity providers and volume of therms
for gas providers.
99 PSC requires the establishment of an additional full-time equivalent in its budget that is not presently
included. This need will be included in the errata letter the Mayor submits with the budget to adjust budget
omissions.
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 49 of 71

Subtitle (VI)(F) – Fleet Electrification Amendment Act of 2026

Background
District law100 required the Mayor to create a transportation electrification program by March 29,
2020, which mandated that by 2045, all public buses, large privately-owned fleets, commercial motor
carriers, limousines, and District-certified taxis operate as 100 percent zero-emissions vehicles
(ZEVs). The program includes phased targets:
• 2030: 50 percent of these vehicles must be low- or zero-emission.
• 2035: 75 percent must be low- or zero-emission.
• 2040: 90 percent must be low- or zero-emission.
• 2045: 100 percent must be zero-emission.

The subtitle extends these deadlines, respectively, by five years each to a realization year of 2050 for
100 percent zero-emission.
• 2035: 50 percent of these vehicles must be low- or zero-emission.
• 2040: 75 percent must be low- or zero-emission.
• 2045: 90 percent must be low- or zero-emission.
• 2050: 100 percent must be zero-emission.

Financial Plan Impact
The current law’s deadlines affect private entities and the Washington Metropolitan Area Transit
Authority ( WMATA), to which the District is a contributing jurisdiction. Budgetary impacts on
WMATA from the current law’s 2030 mandate are unknown, but the subtitle’s extension to 2035
reflects WMATA’s current electrification plans released in 2023 101. Under this plan, WMATA would
require $2.3 billion of capital investments to transition to an electric fleet. WMATA anticipated
meeting the 50 percent electrification threshold by 2033, and the WMATA board had adopted a
resolution to meet the 100 percent threshold by 2045. Any additional funding WMATA requires is
subject to the multi-jurisdictional funding compact102.

Subtitle (VI)(G) – Stormwater Fund Amendment Act of 2026
Background
The Department of Energy and Environment ( DOEE) leads the District’s efforts to comply with the
Municipal Separate Storm Sewer System (MS4) permit. The permit requires the District to keep trash
and other pollutants out of the District’s river systems. DOEE and partner agencies perform various
activities, including construction -related stormwater inspections, planting trees, installing
stormwater best management practices, street sweeping, and other activities as outlined in the MS4
permit. To fund these efforts the District imposes a stormwater fee on all District water bills issued

100 The CleanEnergy DC Omnibus Amendment Act of 2018, effective March 22, 2019 (D.C. Law 22-257; D.C.
Official Code § 50-741).
101 WMATA-ZEB-Executive-Summary-3-17-23.pdf
102 D.C. Official Code § 9–1103.01 et seq.
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 50 of 71

by DC Water. These fees are deposited into the Stormwater Permit Compliance Enterprise Fund 103
(Fund).

The subtitle directs the use of $4,426,197 of the Fund’s resources by the Department of Public Works
(DPW) to support that agency’s stormwater management activities.

Financial Plan Impact
The proposed fiscal year 2027 budget allocates approximately $4.4 million in one-time funding from
the Fund’s fund balance to support DPW’s street sweeping and leaf collection programs. Under the
MS4 permit, the District must sweep at least 10,932 road miles annually. The Fund generates
approximately $13 million annually in fee revenues.

Subtitle (VI)(H) – Fishing License Fund Sweep Repeal and Reversal Amendment Act of 2026
Background
The Department of Energy and Environment ( DOEE) manages the Fishing License Fund (Fund). 104
DOEE deposits all proceeds from the sale of fishing licenses or licensure endorsements into the Fund.
DOEE uses the Fund’s resources to administer DOEE’s fish and wildlife regulatory activities. In the
revised fiscal year 2025 budget, the Council approved a sweep of approximately $74,000 from the
Fund into the District’s Local Fund. 105 In the fiscal year 2026 budget, the Council also approved an
annual transfer of $1,200 from the Fund to the District’s Local Fund through fiscal year 2029.106

The subtitle repeals both the sweep and the transfer and provides that any unspent resources
transferred from the Fund to the Local Fund in fiscal year 2025 should be transferred back to the
Fund on October 1, 2027. The subtitle repeals these provisions effective October 1, 2025.

Financial Plan Impact
The proposed fiscal year 2026 revised budget and the proposed fiscal year 2027 through fiscal year
2030 budget and financial plan reverse the planned transfers from the Fund to the Local Fund. The
Fund will maintain $1,200 annually, for the Fund’s dedicate d uses, from fiscal year 2026 through
fiscal year 2029, when the transfer was planned to end. The fiscal year 2025 budget ended on
September 30, 2025 and all adjustments to that budget year are now complete. Legally repealing the
fiscal year 2025 sweep has no impact on the proposed budgets and financial plan.

103 Comprehensive Stormwater Management Enhancement Amendment Act of 2008, effective March 25, 2009
(D.C. Law 17-731; D.C. Official Code § 8-152.02).
104 Fisheries and Wildlife Omnibus Amendment Act of 2016, effective May 19, 2017 (D.C. Law 21-282; D.C.
Official Code § 8-103.03a).
105 Fiscal Year 2025 Revised Local Budget Temporary Act of 2025, effective December 11, 2025 (D.C. Law 26-
56; 72 DCR 12372).
106 Non-Lapsing Fund Transfers Act of 2025, effective December 6, 2025 (D.C. Law 26-55; 72 DCR 9825).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 51 of 71

Subtitle (VI)(I) – Hazardous Waste and Toxic Chemical Source Reduction Fund Amendment
Act of 2026
Background
The Department of Energy and Environment ( DOEE) manages the Hazardous Waste and Toxic
Chemical Source Reduction Fund (Fund). 107 DOEE deposits all fees, fines, and penalties the agency
collects for the permitting, licensing, and enforcement of the generation, storage, transportation,
treatment, and disposal of hazardous waste into the Fund. DOEE uses the Fund’s resources to support
the agency’s regulation of hazardous waste and of fuels containing hazardous waste. In fiscal year
2026, the Council made the Fund lapsing, so that any resources remaining in the Fund the end of the
fiscal year would be transferred to the District’s Local Fund.108

The subtitle re -establishes that the Fund should be non -lapsing. As a non -lapsing fund, DOEE will
retain any unspent resources in the Fund at the end of a fiscal year.

Financial Plan Impact
The subtitle re-establishes the Fund as a non-lapsing special purpose revenue fund. This allows DOEE
to retain any unspent resources in the Fund at the end of a fiscal year and to expend those resources
in a future fiscal year.

Subtitle (VI)(J) – Pesticide Registration Fund Amendment Act of 2026
Background
The Department of Energy and Environment ( DOEE) manages the Pesticide Registration Fund
(Fund).109 DOEE deposits all fees the agency collects for the registration of pesticides and the
registration and education of pesticide applicators into the Fund. DOEE uses the Fund’s resources to
administer the agency’s pesticide, chemical, tank, land remediation, and wildlife protection
programs. In fiscal year 2026, the Council made the Fund lapsing, so that any resources remaining in
the Fund the end of the fiscal year would be transferred to the District’s Local Fund.110

The subtitle re -establishes that the Fund should be non -lapsing. As a non -lapsing fund, DOEE will
retain any unspent resources in the Fund at the end of a fiscal year.

Financial Plan Impact
The subtitle re-establishes the Fund as a non-lapsing special purpose revenue fund. This allows DOEE
to retain any unspent resources in the Fund at the end of a fiscal year and to expend those resources
in a future fiscal year.

107 Environmental Special Purpose Funds Reestablishment Amendment Act of 2020, effective December 3,
2020 (D.C. Law 23-149; D.C. Official Code § 8-1319.01).
108 Non-Lapsing Fund Modifications Amendment Act of 2025, effective December 6, 2025 (D.C. Law 26-55;
D.C. Official Code § 8-1319.01(d)).
109 Pesticide Registration Fund Preservation Amendment Act of 2013, effective December 24, 2013 (D.C. Law
20-61; D.C. Official Code § 8-438.01).
110 Non-Lapsing Fund Modifications Amendment Act of 2025, effective December 6, 2025 (D.C. Law 26-55;
D.C. Official Code § 6-1451.07(d)).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 52 of 71

Subtitle (VI)(K) – Sustainable Materials and Building Fund Act of 2026
Background
The District requires all non -residential construction or substantial improvement projects greater
than 50,000 square feet in gross floor area to meet or exceed the current LEED certification level for
commercial and institutional buildings.111 These building owners must provide a financial guarantee
that they will meet the standard, and the District can draw down on the guarantee if the owner fails
to comply. The District can issue fines for noncompliance. The Department of Buildings (DOB) also
assesses a Green Building Fee112 on building permits. Any drawdowns or fines for failure to comply
and Green Building Fees are deposited into the DOB -managed Green Building Fund. 113 DOB uses
resources in the Fund to provide technical assistance, plan review, monitoring, and inspections of
green buildings; for research green building practices; for education, outreach, and training; for
support for demonstration projects; and to defra y the costs of green building materials for low -
income residents. DOB also transfers 50 percent of the Green Building Fund’s resources to the
Department of Energy and Environment’s (DOEE) Sustainable Energy Trust Fund114 (SETF) for DOEE
to support the same activities.

DOEE also manages a Product Stewardship Fund 115 that collects registration and permit fees and
fines in support of the District’s product stewardship programs. These programs include paint,
covered electronics, and batteries and require manufacturers to take responsibility for the proper
disposal of products they sell in the District.

The subtitle renames the Product Stewardship Fund as the Sustainable Materials and Building Fund.
The subtitle redirects the transfer of 50 percent of the Green Building Fund resources from the SETF
to the Sustainable Materials and Building Fund. The Susta inable Materials and Building Fund
maintains the current allowable uses of the Sustainable Materials and Building Fund’s resources for
both product stewardship programs and green building efforts.

The subtitle also re -establishes that both the Green Building Fund and Sustainable Materials and
Building Fund should be non -lapsing. As non-lapsing funds, DOB and DOEE will retain any unspent
resources at the end of a fiscal year.

Financial Plan Impact
There are no costs associated with changing the name of the Product Stewardship Fund to the
Sustainable Materials and Building Fund. DOEE’s Urban Sustainability Administration will manage
the Sustainable Materials and Building Fund as it does currently with the Product Stewardship Fund.
The allowable uses of the resources received from the G reen Building Fund are unchanged and are
more closely aligned with the Urban Sustainability Administration’s activities than the Energy
Administration, which manages the SETF.

111 Green Building Act of 2006, effective March 8, 2007 (D.C. Law 16-234; D.C. Official Code § 6-1451.01 et
seq.).
112 D.C. Official Code § 6-1451.08.
113 D.C. Official Code § 6-1451.07.
114 Clean and Affordable Energy Act of 2008, effective October 22, 2008 (D.C. Law 17-250; D.C. Official Code §
8-1774.10).
115 Product Stewardship Amendment Act of 2017, effective December 13, 2017 (D.C. Law 22-33; D.C. Official
Code § 1-325.381).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 53 of 71

Subtitle (VI)(L) – Underground Storage Tank Regulation Fund Act of 2026
Background
The Department of Energy and Environment ( DOEE) manages the Underground Storage Tank
Regulation Fund (Fund). 116 DOEE deposits all fees, fines, and penalties the agency collects for the
registration and enforcement of the legal use of underground storage tanks in the District into the
Fund. DOEE uses the Fund’s resources to administer underground storage tank laws a nd rules, and
to assess, clean up, and provide housing and relocation assistance. In fiscal year 2026, the Council
made the Fund lapsing, so that any resources remaining in the Fund the end of the fiscal year would
be transferred to the District’s Local Fund.117

The subtitle re -establishes that the Fund should be non -lapsing. As a non -lapsing fund, DOEE will
retain any unspent resources in the Fund at the end of a fiscal year.

Financial Plan Impact
The subtitle re-establishes the Fund as a non-lapsing special purpose revenue fund. This allows DOEE
to retain any unspent resources in the Fund at the end of a fiscal year and to expend those resources
in a future fiscal year.

Subtitle (VI)(M) – User Fees for Events on Lands Managed by the Department of Energy and
Environment Amendment Act of 2026
Background
The Department of Energy and Environment (DOEE) has administrative control over approximately
47 acres of land in the District, including Kingman and Heritage Islands. The subtitle authorizes DOEE
to issue rules establishing fees for permitted and other use of property under the administrative
control of DOEE. The subtitle directs DOEE to deposit any fees collected for these permits in the
Anacostia River Clean Up and Protection Fund 118 (Fund) to support programs preventing pollution,
and aiding wildlife rehabilitation and environmental health.

Financial Plan Impact
The subtitle authorizes DOEE to issue permits and charge fees for the use of properties under the
administrative control of DOEE for private events and activities. DOEE will issue rules to set the fee
levels and no permitted activities are expected until t hat time. As activities are permitted and fees
are collected, they will be deposited into the Fund.

116 Environmental Special Purpose Funds Reestablishment Amendment Act of 2020, effective December 3,
2020 (D.C. Law 23-149; D.C. Official Code § 8-113.05a).
117 Non-Lapsing Fund Modifications Amendment Act of 2025, effective December 6, 2025 (D.C. Law 26-55;
D.C. Official Code § 8-113.05a(d)).
118 Anacostia River Clean Up and Protection Act of 2009, September 23, 2009 (D.C. Law 18-55; D.C. Official
Code § 8-102.05).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 54 of 71

Subtitle ( VI)(N) – Utility Assistance and Lead Poisoning Prevention Funds Sweep Repeal
Amendment Act of 2026
Background
DOEE manages the Lead Poisoning Prevention Fund.119 DOEE deposits any fees and fines associated
with regulating and enforcing lead-based paint prohibitions into the Lead Poising Prevention Fund.
DOEE requires lead-based paint abatement inspectors, technicians, and specialists to be certified and
pay related fees. DOEE uses the resources in the Lead Poisoning Prevention Fund to regulate lead -
based paint activities and to support low- income families with lead-based paint abatement needs.

DOEE also manages the application process for three utility -related assistance programs for lower
income residents. Pepco, Washington Gas, and Verizon provide low income residents with
discounted services to ensure they can access these critical utilities. These utilities assess a fee to full
ratepayers to support these programs. DOEE supports these programs by processing applications
and confirming the eligibility of residents to participate in the programs. The three utilities reimburse
DOEE for these ac tivities through three special purpose revenue funds. These funds are the
Residential Aid Discount Program Fund (Pepco), 120 Residential Essential Service Program Fund
(Washington Gas),121 and Economy II Program Fund (Verizon).122

In the fiscal year 2026 budget, the Council approved an annual revenue transfer from each of these
funds to the District’s Local Fund through fiscal year 2029.123 The chart below indicates the amounts
transferred from each of the funds.

Fund Name FY 2026 FY 2027 FY 2028 FY 2029
Lead Poisoning Prevention $150,000 $150,000 $150,000 $150,000
Economy II $12,892 $12,892 $12,892 $12,892
Residential Aid Discount $6,064 $6,064 $6,064 $6,064
Residential Essential Services $42,111 $42,111 $42,111 $42,111

The subtitle repeals these transfers, effective October 1, 2025, and ensures that each fund retains the
resources needed to support the utility assistance programs.

Financial Plan Impact
The proposed fiscal year 2026 revised budget and the proposed fiscal year 2027 through fiscal year
2030 budget and financial plan reverse the planned transfers from these four special purpose funds
to the Local Fund. The funds will collectively maintain, f or their dedicated uses, over $211,000
annually from fiscal year 2026 through fiscal year 2029, when the transfers were planned to end.

119 Environmental Special Purpose Funds Reestablishment Amendment Act of 2020, effective December 3,
2020 (D.C. Law 23-149; D.C. Official Code § 8-231.09a).
120 Residential Aid Discount Subsidy Stabilization Amendment Act of 2010, effective July 23, 2010 (D.C. Law
18-195; D.C. Official Code § 8-1774.14).
121 Residential Essential Service Subsidy Stabilization Amendment Act of 2014, effective February 26, 2015
(D.C. Law 20-155; D.C. Official Code § 8-1774.15).
122 Telecommunications Competition Act of 1996, effective September 9, 1996 (D.C. Law 11-154; D.C. Official
Code § 34-2003).
123 Non-Lapsing Fund Transfers Act of 2025, effective December 6, 2025 (D.C. Law 26-55; 72 DCR 9825).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 55 of 71

Subtitle (VI)(N) - Utility Assistance and Lead Poisoning Prevention Funds Sweep Repeal
Amendment Act of 2026
Special Purpose Fund Transfer Reversals
($ thousands)
FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Total
Lead Poisoning Prevention $150 $150 $150 $150 $0 $600
Economy II $13 $13 $13 $13 $0 $52
Residential Aid Discount $6 $6 $6 $6 $0 $24
Residential Essential
Services
$42 $42 $42 $42 $0 $168
Total Transfer Reversals $211 $211 $211 $211 $0 $844

Subtitle (VI)(O) – Public Inconvenience Fee Amendment Act of 2026
Background
The District Department of Transportation (DDOT) charges a public inconvenience fee (PIF) for the
temporary occupancy of public space that disrupts public access to that space for an extended period
of time. DDOT does not charge a fee for the first thirty days of temporary occupancy, but begins to
charge a per square foot fee for any sidewalks, parking lanes, travel lanes, or alleys occupied beyond
thirty days up to a maximum fee per block per thirty -day period. DDOT charges variable fees
depending on which part of public space is occupied and whether that public space is located within
or outside of the District’s Central Business District (CBD). DDOT deposits the PIF it collects into the
Transportation Initiatives Fund.124

The subtitle increases the PIF according to the following chart.

Occupancy Current Fee Proposed Fee
First travel lane (CBD) $0.04 $0.07
Second/Subsequent travel lane (CBD) $0.06 $0.11
Alley (CBD) $0.02 $0.04
Sidewalk (CBD) $0.03 $0.06
Pedestrian Walkway Credit (CBD) -$0.03 -$0.06
First travel lane $0.03 $0.06
Second/Subsequent travel lane $0.045 $0.09
Alley $0.015 $0.03
Sidewalk $0.02 $0.04
Pedestrian Walkway Credit -$0.02 -$0.04

The subtitle also extends, from thirty days to sixty days, the grace period for utility operators
applying for a public space occupancy permit. The subtitle dedicates the first $4,086,000 in PIF
revenue to the District’s Local Fund.

124 District Department of Transportation Omnibus Amendment Act of 2010, effective April 8, 2011 (D.C. Law
18-370; D.C. Official Code § 50-921.13).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 56 of 71

Financial Plan Impact
The s ubtitle’s provisions to increase the PIF both within and outside the CBD will generate
approximately $4.5 million annually in additional PIF revenues. The subtitle’s provision to provide
utility operators with an additional thirty -day grace period will red uce revenues by $379,000
annually. The subtitle directs the net incremental revenue from these changes to the District’s Local
Fund by dedicating all PIF revenue after the first $4,086,000 to the Transportation Initiatives Fund;
thereby retaining that first $4,086,000 in the Local Fund.

Subtitle (VI)(O) - Public Inconvenience Fee Amendment Act of 2026
Revenue Impact
($ thousands)
FY 2027 FY 2028 FY 2029 FY 2030 Total
New PIF Revenue $4,465 $4,465 $4,465 $4,465 $17,860
Utility Grace Period ($379) ($379) ($379) ($379) ($1,516)
Net Incremental PIF Revenuea $4,086 $4,086 $4,086 $4,086 $16,344
Table Notes
a The subtitle dedicates the first $4,086,000 of PIF revenue to the Local Fund.

Subtitle (VI)(P) – Building Energy Performance Standards Amendment Act of 2026
Background
The District requires all buildings to meet building energy performance standards (BEPS) set by
DOEE.125 All privately-owned buildings with at least 25,000 and 10,000 square feet of gross floor area
must meet BEPS by 2028 and 2034, respectively. The subtitle delays BEPS applicability for 25,000
and 10,000 square foot buildings from 2028 and 2034 to 2029 and 2035. The subtitle also delays
from 2028 to 2029 the start of the six -year cycle for DOEE to establish and update property types
and BEPS for each property type. The subtitle delays the ability of a building owner to meet building-
specific performance targets under a trajectory compliance pathway to align with the subtitle’s 2029
delay for 25,000 square foot buildings.

Financial Plan Impact
DOEE manages the BEPS program through the setting of standards, receipt of energy benchmarking
reports, enforcement, and monitoring of compliance efforts. DOEE can manage the bill’s changes to
the compliance timelines within its approved budget. The Department of General Services (DGS)
estimates that it could cost over $340 million 126 in unfunded capital improvements, including for
retrofits of a whole building, a whole system, or a system component, or a retro-commissioning of a
current system, to meet a 35 percent reduction in energy usage by the end of the second BEPS cycle,
which is 2033 under the subtitle’s one -year delay. However, DGS does not yet have an approved
compliance pathway with DOEE and the timing and extent of those costs will need to be reevaluated
once the baselines and energy reduction targets are established.

125 CleanEnergy DC Omnibus Amendment Act of 2018, effective March 22, 2019 (D.C. Law 22-257; D.C. Official
Code § 8-1772.21).
126 In 2025 dollars
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 57 of 71

Subtitle (VI)(Q) – Zero-Emission Sport Utility Vehicle Purchases Amendment Act of 2026

Background
District law prohibits the government from leasing or purchasing sport utility vehicles (SUVs) for
government uses, unless needed for security, emergency rescue, snow removal, or armored
vehicles.127 All other vehicle leases or purchases must be for vehicles that average at least 22 miles
per gallon.

The subtitle authorizes the District to purchase SUVs for government operations if the SUVs are
electric or zero-emissions vehicles that meet specific safety and design requirements128.

Financial Plan Impact
The subtitle does not require the District to purchase SUVs, but authorizes their purchase if they meet
certain criteria. The fiscal year 202 7 budget does not include additional funds to purchase SUVs, so
any purchases will replace other vehicle purchases. If an SUV purchase is more expensive than
another vehicle, the District will purchase fewer vehicles overall within the approved budget.

Subtitle (VI)(R) – Electric Vehicle Purchases Amendment Act of 2026

Background
District law requires the government to lease or purchase only zero -emissions vehicles (ZEVs)
beginning on January 1, 2026, except in cases where there is no such vehicle readily available on the
market.129

The subtitle delays this requirement to January 1, 2031.

Financial Plan Impact
In the fiscal year 2027 proposed budget, approximately $2 million in new capital funding is available
for vehicle purchases. Assuming an average cost of a gas-powered vehicle at $60,000 the District will
be able to purchase 50 vehicles. The precise number of vehicles that will be purchased will depend
on the type of vehicle needed (i.e. car, truck or special needs vehicle) for a given agency, and whether
the procurement is a purchase or a lease.

ZEVs are generally more expensive; the precise premium varies by model and requirements.
Assuming a 15 percent premium for ZEVs, the District will be able to purchase 43 vehicles instead of
50. Additionally, as the proportion of ZEVs in the fleet increases, the District will require significant

127 Government Sport Utility Vehicle Purchasing Amendment Act of 2002, effective March 25, 2003 (D.C. Law
14-231; D.C. Official Code 50-203).
128 That is, object detection, automatic braking, and blind spot monitoring, but also limits on weight, hood
height, and front-end slope.
129 Climate Commitment Amendment Act of 2022, effective September 21, 2022 (D.C. Law 24-176; D.C. Official
Code § 8-151.09e(b)).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 58 of 71

infrastructure upgrades to service the changing fleet. A recent multi -agency project team report130
estimates that as the fleet moves toward 100 percent zero emission, required infrastructure
improvements will increase capital costs by $377 million over ten years. The report also estimates
annual operating savings of $2 million annually at the end of fleet transition, as ZEVs save on fuel and
maintenance.

Delaying the requirement to purchase ZEVs allows the District to purchase more vehicles over the
financial plan and delay infrastructure improvements to accommodate zero emission vehicles to
future years.

130 “District of Columbia Strategic Fleet Electrification Plan”, Multi-agency project team report, September
2025.
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 59 of 71

TITLE VII – FINANCE AND REVENUE

Subtitle (VII)(A) – Sales Tax Increase Delay Amendment Act of 2026

Background
In fiscal year 2024, the Council approved an increase to the District’s general sales and use tax rates
from 6 percent prior to fiscal year 2026 to 6.5 percent for fiscal year 2026 and 7 percent for fiscal
year 2027 and each year thereafter. In fiscal year 2025, Council repealed the fiscal year 2026
increases to 6.5 percent, thereby delaying any sales and use tax increases until the rates change to 7
percent increase starting in fiscal year 2027.

The subtitle further delays the increases to the sales and use tax rates by one year. The rates will now
increase to 7 percent beginning in fiscal year 2028.

Financial Plan Impact
The subtitle maintains the general sales and use tax rates at 6 percent for fiscal year 2027. This delay
creates a direct, one -time reduction in sales and use tax collections of $150.7 million in fiscal year
2027. As explained below, the impact of this cha nge on the District’s dedication to the Arts and
Humanities Fund131 (Fund) will cause approximately $4.3 million in sales and use tax collections to
stay available for general budget uses. The net impact on fiscal year 2027 sales and use tax collections
is a reduction of $146.4 million.

The fiscal year 2027 reduction in sales and use tax collections will impact the District’s dedication132
to the Fund, which receives the lesser of 4.286 percent of sales tax collections or 102 percent of sales
tax collections to the Fund in the prior year. The reduced fiscal year 2027 sales and use tax collections
means that the Fund receipts will be calculated in fiscal year 2027 on the 4.286 percent of fiscal year
2027 collections. In subsequent years, Fund receipts will be calculated on 102 percent of that
calculated fiscal year 2027 lower amount. Therefore, the Fund will see a lower dedication over the
four-year financial plan period. The reduced dedication amounts are concurrently recognized as an
increase in Local Funds sales and use tax receipts of approximately $4.3 million in fiscal year 2027
and $17.7 million over the four-year financial plan period.

The table on the following page outlines the net impacts on both available local resources and the
Fund.

131 Arts and Humanities Enterprise Fund Establishment Amendment Act of 1997, effective January 29, 1998
(D.C. Law 12-42; D.C. Official Code § 39-205.01).
132 Dedicated WMATA Funding and Tax Changes Affecting Real Property and Sales Amendment Act of 2018,
effective October 30, 2018 (D.C. Law 22-168; D.C. Official Code §§ 47-2002(d) and 47-2202(b)).
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 60 of 71

Subtitle (VII)(A) – Sales Tax Increase Delay Amendment Act of 2026
Local and Dedicated Tax Revenue Impacts
($ thousands)
FY 2027 FY 2028 FY 2029 FY 2030 Total
Local Fund Sales and Use Taxes ($146.4)a $4.4 $4.5 $4.5 $133.1b
Arts and Humanities Fund ($4.3) ($4.4) ($4.5) ($4.5) ($17.7)
Table Notes
a The net loss of $146.4 million includes a loss of $150.7 million and an increase of $4.3 million associated with
the Arts and Humanities Fund reduction.
b Amounts may not add due to rounding.

Subtitle (VII)(B) - Hotel and Rental Car Taxes Amendment Act of 2026

Background
The subtitle increases the rate of sales and use tax on charges for the rental or leasing of rental
vehicles and utility trailers for 9.25 percent to 11 percent.
The subtitle indefinitely extends a separate, additional 1 percent sales tax on hotel rooms133 that was
set to expire September 30, 2027. The subtitle changes the current dedications for this revenue,
beginning in fiscal year 2028, so that two -thirds is dedicated to the Washington Convention and
Sports Authority (Events DC) , for transfer to Destination DC for the purposes of marketing and
promoting the District as a destination, and one-third will be dedicated to the Office of the Deputy
Mayor for Planning and Economic Development (DMPED), for transfer to the Washington DC
Economic Partnership (WDCEP).
Financial Plan Impact
From the increase of the sales tax rate on rental vehicles and trailers, the subtitle generates for Local
Funds $2.56 million in fiscal year 2027 and a total of $10.28 million over the financial plan. From the
extension of the 1 percent hotel sales tax surcharge, the subtitle generates $68.9 million for Dedicated
Tax funds between fiscal year 2028 and fiscal year 2030.
Subtitle (VII)(B) - Hotel and Rental Cars Taxes Amendment Act of 2026
($ thousands)
FY 2027 FY 2028 FY 2029 FY 2030 Total
Additional revenue
for Local Funds $2,561 $2,508 $2,582 $2,633 $10,284
Additional dedicated
revenue to be used for
Destination DCa $0 $ 14,954

$15,308 $15,671 $45,934
Additional dedicated
revenue to be used for
WDCEPb $0 $7,477 $ 7,654

$7,836 $22,967
TOTAL $2,561 $24,939 $25,545 $26,140 $79,184
(Table notes on following page)

133 D.C. Official Code § 47–2002.03a(2)
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 61 of 71

Table notes
a) To be transferred through Events DC
b) To be transferred through DMPED

Subtitle ( VII)(C) – Frequency Standardization for Contributions to District Government
Employee Benefit Funds Amendment Act of 2026

Background
The subtitle amends District law to provide that the appropriated amounts for the District’s required
contributions to the Other Post-Employment Benefits (OPEB) Fund be made on a regular pay-period
basis. It also amends the required deposit schedule for th e District’s contributions to the Police
Officers and Fire Fighters’ Retirement Fund and the Teachers’ Retirement Fund (collectively the
Retirement Funds) to make the payments due on the 15th and last day of every month rather than
by 30 days after the start of each fiscal year.

Employees who participate in the District’s deferred compensation plan pursuant to Section 457 of
the Internal Revenue Code receive a District contribution134 to a Section 401(a)135 Trust. Current law
requires the District’s contributions to be made no less frequently than quarterly, and the subtitle
amends the timing to be on a regular pay-period basis.

Financial Plan Impact
Funds are sufficient to implement the subtitle. The subtitle will increase costs in fiscal years 2029
and fiscal year 2030, but revenue increases from the subtitle more than offset the increased costs. In
total, the subtitle increases District Local Fund resources by $4.6 million in fiscal year 2027 and a
total of $13.8 million over the financial plan.

Currently, the entire amount appropriated each fiscal year for the District’s required contributions
to the OPEB Fund and the Retirement Funds are made each October, at the beginning of each fiscal
year. In fiscal year 2027, the District expects to make a total of approximately $309 million in these
contributions. The subtitle defers the annual OPEB and Retirement Funds contributions from being
made in one payment in the first month of the fiscal year to regular semi-monthly installments. Under
the subtitle’s payment schedule, the District will increase its average cash balance for fiscal year 2027
by approximately $150 million. The additional balance in fiscal year 2027, and similar balances in
each year of the financial plan, are projected to increase interest earnings by $4.6 million in fiscal
year 2027 and a total of $16.3 million over the financial plan.

The OPEB Fund and the Retirement Funds will have less cash to invest over the course of each fiscal
year under the subtitle. The District’s annual required contributions to the funds decrease and
increase in part due to investment performance of the fund, but such fluctuations are amortized over
a twenty-year period. The first actuarial valuation to be performed after fiscal year 2027 will be the
valuation to calculate required District contributions for fiscal year 2029. This fiscal impact assumes
the funds will earn their long-term expected average rate of return in fiscal year 2027 and each year.
Under this assumption, the subtitle will increase the District’s OPEB and Retirement Funds

134 In an amount of 5% of base salary, or 5.5% in the case of corrections officers.
135 Internal Revenue Code, 26 U.S.C. § 401.
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 62 of 71

contributions by approximately $840,000 in fiscal year 2029 and $1.68 million in fiscal year 2030.
The cost of these increased contributions has been accounted for in the proposed financial plan.

Subtitle (VII)(C) – Frequency Standardization for Contributions to District Government
Employee Benefit Funds Amendment Act of 2026
($ thousands)
FY 2027 FY 2028 FY 2029 FY 2030 Total
Revenue Increase – Interest
Earning $4,645 $4,590 $3,919 $3,121 $16,275
Less: Increase in OPEB
contribution ($0) ($0) ($250) ($485) ($735)
Less: Increase in Retirement
Funds contribution ($0) ($0) ($590) ($1,186) ($1,776)
Net Impact $4,645 $4,590 $3,079 $1,450 $13,764

Subtitle (VII)(D) – Medical Cannabis Tax Rate Amendment Act of 2026

Background
The sales tax rate for sales of medical marijuana is currently 6%. As of fiscal year 2027, all sales tax
from medical marijuana sales is deposited in Local Funds. The subtitle increases the tax rate to
10.25%.

Financial Plan Impact
The subtitle increases sales tax revenue in Local Funds by $1.54 million in fiscal year 2027 and a total
of $6.33 million through fiscal year 2030.

Subtitle (VII)(D) – Medical Cannabis Tax Rate Amendment Act of 2026
($ thousands)
FY 2027 FY 2028 FY 2029 FY 2030 Total
Additional revenue
for Local Funds $1,536 $1,567 $1,598 $1,630 $6,331

Subtitle (VII)(E) – Northeast Heights Tax Increment Financing Act of 2026

Background
The subtitle establishes the Northeast Heights TIF Area, which consists of the existing East River Park
and Senator Square shopping centers, located in the southeast and southwest quadrants of the
intersection of Benning Road NE and Minnesota Avenue NE. The developer, Standard Real Estate
Development, plans to build 1,154,666 gross square feet of new development within the TIF Area ,
including multifamily units, ground-level retail, a market, parking, and new utilities and streets. The
subtitle also establishes a Northeast Heights TIF Fund (Fund) into which the District will deposit the
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 63 of 71

incremental real property and sales tax revenues generated from the TIF area. The subtitle
authorizes the District to issue up to $47 million in debt secured by the incremental tax revenues in
the Fund and to use those incremental revenues to pay the debt service on the bonds. Bond proceeds
may be used by the developer to pay e ligible development costs, including sitework and horizontal
improvements, environmental remediation, design and engineering, and construction.

Incremental tax revenue from the TIF area is determined by deducting taxes collected in t he base
year, defined for sales and property tax as the respective tax years that precede the effective date of
the subtitle. After payment of annual debt service on the TIF bonds, a ny excess tax increment
remaining in the Fund each year will be equally divided between the payment of outstanding
principal on the TIF debt and transfers to the unrestricted balance of the District’s General Fund.

The subtitle establishes the administrative and technical procedures for the bond issuance.

Financial Plan Impact
Before the OCFO authorizes issuance of the bonds , the OCFO’s Office of Economic Development
Finance ( EDF) will confirm that the projected incremental tax revenues from the development
project will be sufficient to pay the debt service. The debt service for the Northeast Heights TIF debt
is included in the debt cap analysis prepared for the fiscal year 2027 budget and financial plan.

Subtitle (VII)(F) – Bryant Street Phase 2 Tax Increment Financing Act of 2026

Background
The subtitle establishes the Bryant Street Phase 2 TIF Area, which is part of the existing Rhode Island
shopping center bounded by 4th Street NE to the west, Rhode Island Avenue NE to the south, and the
existing Bryant Street Phase I TIF Area to the east. The developer, MBR Venture Phase 2, LLC, plans
to build approximately 580,000 gross square feet of new development in the TIF Area, including
multifamily units, ground-level retail, a market, parking, and new utilities and streets, and a public -
facing plaza. The subtitle also establishes the Bryant Street Phase 2 TIF Fund (Fund), into which the
District will deposit incremental real property and sales tax revenues generated from the TIF area.
The subtitle authorizes the District to issue up to $26 million in debt secured by incremental tax
revenues and to use those incremental revenues to pay the debt service on the bonds. Bond proceeds
may be used by the developer to pay e ligible development costs , including infrastructure
improvements and environmental remediation costs.

Incremental tax revenue from the TIF area is determined by deducting taxes collected in t he base
years, defined for sales and property tax as the respective tax year’s that precede the effective date
of the subtitle. After payment of annual debt service on the bonds, a ny excess tax increment
remaining in the Fund each year will be equally divided between the payment of outstanding
principal on the TIF debt and transfers to the unrestricted balance of the District’s General Fund.

The subtitle establishes the administrative and technical procedures for the bond issuance.

Financial Plan Impact
Before the OCFO authorizes issuance of the bonds , the OCFO’s Office of Economic Development
Finance ( EDF) will confirm that the projected incremental tax revenues from the development
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 64 of 71

project will be sufficient to pay the debt service The debt service for the Bryant Street Phase 2 TIF
debt is included in the debt cap analysis for the fiscal year 2027 budget and financial plan.

Subtitle (VII)(G) – Frank D. Reeves Municipal Center Tax Increment Financing Act of 2026

Background
The subtitle establishes the Frank D. Reeves Municipal Center TIF Area that consists of the area
bounded by V Street NW to the north, 14th Street NW to the east, U Street to the south, Sonnet and
Portner Flats apartments to the Southwest and Geno Baroni apartments to the Northwest . The
developer, Reeves CMC Venture, LLC, plans to construct approximately 700,000 gross square feet of
new development in the TIF Area, including office space, a hotel, ground -level retail, and an arts
space. The subtitle also establishes the Frank D. Reeves Municipal Center TIF Fund (Fund) into which
the District will deposit the incremental real property and sales tax revenues generated from the TIF
area. The bill authorizes the District to issue up to $ 32 million in debt secured by incremental tax
revenues and to use those incremental revenues to pay the debt service on the bonds. Bond proceeds
may be used by the developer to pay development costs associated with infrastructure and public
amenities.,

Incremental tax revenue from the TIF area is determined by deducting taxes collected in t he base
years, defined for sales and property tax as the respective tax year’s that precede the effective date
of the subtitle. Any excess tax increment remaining in the Frank D. Reeves Municipal Center TIF Fund
each year will be equally divided between the payment of outstanding principal on the TIF debt and
transfers to the unrestricted balance of the District’s General Fund.

The subtitle establishes the administrative and technical procedures for the bond issuance.

Financial Plan Impact
Before the OCFO authorizes issuance of the bonds, the OCFO’s Office of Economic Development
Finance (EDF) will confirm that the projected incremental tax revenues from the development
project will be sufficient to pay the debt service of the bonds. The debt service for the Frank D.
Reeves Municipal Center TIF debt is included in the debt cap analysis for the fiscal year 2027
budget and financial plan.

Subtitle (VII)(H) – National Council of Negro Women, Inc., Real Property Tax Exemption Act of
2026
Background
The subtitle provides a real property tax exemption for property located at Lot 810 in Square 460, so
long as it is owned by the National Council of Negro Women, Inc. and used at least in part as the
organization’s headquarters. If not used entirely as the organization’s headquarters, the property
must be used for other educational or charitable purposes.

The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 65 of 71

Financial Plan Impact
The subtitle’s exemption will reduce revenues by $170,000 in fiscal year 2027 and a total of
$699,000 over the financial plan.

Subtitle (VII)(I) – D.C. Income and Franchise Tax Conformity Amendment Act of 2026

Background
The 2025 federal One Big Beautiful Bill Act136 (OBBBA) extended and adjusted the 2017 Tax Cuts and
Jobs Act 137 (TCJA) changes and imposed additional federal tax reforms. The Council approved
emergency138 and temporary legislation 139 to decouple the District’s tax laws from several of the
OBBBA provisions for tax year 2025.140 These changes impacted both individual and business income
taxes.

The bills decoupled the District from OBBBA’s standard deduction provisions in favor of maintaining
the TCJA standard deduction provisions. The standard deduction from income is used by taxpayers
that elect not to itemize deductions prior to determining th eir taxable income. The subtitle extends
the District’s decoupling from OBBBA’s standard deduction provisions through tax year 2026 .
Beginning in tax year 2027, the subtitle re -aligns the District with OBBBA’s higher standard
deduction amount. The subtitle also ensures that District taxpayers file their District income taxes
using the decoupled standard deduction amount for tax year 2026 for the purpose of determining
who needs to file in the District.

The subtitle makes permanent a stand-alone D.C. Official Code section for individual, estate, and trust
income tax deductions and allowances. The subtitle also makes permanent the repeal of the personal
exemption for District taxpayers.141

Beginning in tax year 2026, the subtitle couples with certain deductions that were allowed at the
federal level under OBBBA by allowing District taxpayers to take deductions for qualified tips, 142
overtime earnings,143 personal car loan interest, 144 and an enhanced senior deduction of $6,000 145
were not authorized deductions in tax year 2025. OBBBA schedules these deductions to expire at the
end of tax year 2028.

136 Public Law 119-21, July 4, 2025, 139 Stat.72.
137 Public Law 115-97, December 22, 2017, 131 Stat. 2054.
138 D.C. Income and Franchise Tax Conformity and Revision Emergency Amendment Act of 2025, effective
December 5, 2025 (D.C. Act 26-214)
139 D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025, effective
February 12, 2026 (D.C. Law 26-98; 73 DCR 2114).
140 Congress filed a disapproval resolution (Disapproving the action of the District of Columbia in approving
the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025, approved
February 18, 2026 (Public Law 119-78; 140 Stat. 747)).
141 TCJA set the personal exemption amounts at $0 and OBBBA made this permanent.
142 § 224 of the Internal Revenue Code of 1986.
143 § 225 of the Internal Revenue Code of 1986.
144 § 163(h)(4) of the Internal Revenue Code of 1986.
145 § 151(d)(5)(C) of the Internal Revenue Code of 1986.
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 66 of 71

For tax years 2026 and 2027, the subtitle requires taxpayers to add any charitable contributions 146
they reduced from their adjusted gross income back into their income for purposes of calculating
their District tax obligation.

The subtitle aligns the District with OBBBA’s allowable deduction for the exchange of qualified small
business stocks147 beginning in tax year 2026.

The subtitle establishes that a taxpayer can claim 85 percent of any earned income tax credit against
their tax liability from tax year 2026 through tax year 2028. A taxpayer was allowed to claim 100
percent of their earned income tax credit in tax year 2025.

OBBBA had a provision to allow businesses to fully deduct research and experimental costs148 in the
same year in which the costs are incurred retroactive to tax year 2022. The subtitle decouples from
this OBBBA provision from tax year 2022 through tax year 2025, but aligns District tax code with
OBBBA research and experimental cost provisions beginning in tax year 2026.

The subtitle decouples from OBBBA’s changes to the amount of interest expenses a business can
deduct from tax year 2025 through tax year 2027 , including the pre -OBBBA limited definition of
qualifying floor plan financing interest. Beginning in tax year 2028, the District will align with
OBBBA’s changes to the deductibility of interest expenses.

For tax year 2025 through tax year 2027, the subtitle decouples from OBBBA’s provisions that allow
businesses to depreciate 100 percent of qualified production property149. Beginning in tax year 2028,
the District will align with the federal tax codes related to qualified production properties.

Businesses are also allowed to deduct up to 15 percent of their charitable contributions from their
gross income for District tax purposes. The subtitle permanently prohibits a District taxpayer from
carrying forward any unused charitable contributions.
The subtitle makes permanent that a taxpayer can only claim a deduction for amounts invested in a
qualified opportunity fund if that fund is certified by the Mayor.

Financial Plan Impact
The District’s February revenue estimates did not assume any decoupling from OBBBA provisions.
The subtitle decouples, in tax year 2026, from four federal provisions that had been expected to
reduce District taxable income, and in tax year 2027 from three federal provisions. The subtitle will
increase District tax collections by $78.1 million in fiscal year 2027 and $58.7 million in fiscal year
2028.

Subtitle (VII)(I) – D.C. Income and Franchise Tax Conformity Amendment Act of 2026
Income Tax Increase
($ thousands)
FY 2027 FY 2028 FY 2029 FY 2030 Total
Personal Income Tax Changes

146 § 170(p) of the Internal Revenue Code of 1986.
147 § 1202(a) of the Internal Revenue Code of 1986.
148 § 174A of the Internal Revenue Code of 1986.
149 § 168(n) of the Internal Revenue Code of 1986.
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 67 of 71

Subtitle (VII)(I) – D.C. Income and Franchise Tax Conformity Amendment Act of 2026
Income Tax Increase
($ thousands)
FY 2027 FY 2028 FY 2029 FY 2030 Total
Standard Deduction (tax year
2026)
$17,996 $0 $0 $0 $17,996
Charitable Contributions (tax
years 2026 and 2027)
$600 $700 $0 $0 $1,300
Business Income Tax Changes
Modifications to business interest
expensing (tax years 2026 and
2027)
$10,555 $9,684 $0 $0 $20,239
Depreciation provisions (tax
years 2026 and 2027)
$48,916 $48,325 $0 $0 $97,241
Total Income Tax Increase $78,070 $58,710 $0 $0 $136,780

Subtitle (VII)(J) Pay-as-You-Go Capital Requirement Amendment Act of 2026
Background
Current law150 provides that the capital improvements plan (CIP) included in each year’s approved
budget and financial plan include a minimum amount of operating funds (“Paygo”). The District
otherwise funds capital improvements with debt issuances. The required amoun t of Paygo funding
must either equal at least (a) in each fiscal year of the CIP, the amount of total accumulated
depreciation of capital assets reported in the most recent annual comprehensive financial report
(ACFR), or (b) cumulatively in all fiscal yea rs of the CIP, at least 6 times the amount of total
accumulated depreciation of capital assets reported in the most recent ACFR.

The subtitle removes the Paygo funding requirement for the CIP proposed or approved in the fiscal
year 2027 budget.

The subtitle further requires the Office of the Chief Financial Officer to analyze the operating fund
needs of the CIP and submit a report to the Mayor and Council, no later than January 15, 2027,
detailing this analysis and recommending a sustainable amou nt of annual operating funds for the
capital improvement plan. The analysis and report shall be exclusive of any amounts for the
Washington Metropolitan Area Transit Authority (“WMATA”).

Financial Plan Impact
Current law would have required e ither $585.9 million of Paygo funding in each year of the CIP
(which extends through fiscal year 2032) or $3.52 billion cumulatively through fiscal year 2032. The
amount of Paygo funding included in fiscal year 2027 through fiscal year 2030 totals $550.5 million.
OCFO can produce the subtitle’s required report within its budgeted resources.

150 D.C. Official Code § 47-392.02(f)
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 68 of 71

Subtitle (VII)(K) – Pass-Through Entity Tax D.C. Gross Income Adjustment Amendment Act of
2026

Background
When an individual taxpayer files their District income tax returns, the calculation of their District -
income for purposes of calculating taxes owed to the District starts with their federal adjusted gross
income. After the taxes owed to the District are c alculated, a taxpayer, if eligible, can take certain
credits against taxes owed. One of the credits allowed is a credit for taxes they have paid to any state
or jurisdiction of the United States.

Some District residents derive their income from pass-through entities, such as a partnership, where
the pass-through entity pays taxes to another jurisdiction and apportions a share of that tax paid to
each member of the entity. The federal government allows members of the entity to deduct from their
income the pass-through entity taxes paid to a state, thereby reducing their federal adjusted gross
income. As previously stated, this reduced federal adjusted gross income becomes the starting point
for a District taxpayer’s District income tax filing.

This structure allows a District taxpayer to both start with an income reduced by the amount of pass-
through entity taxes apportioned to them and take a credit against their District income taxes owed
in the amount of the pass-through entity taxes apportioned to them.

The subtitle requires these individuals to add back to their federal adjusted gross income their
apportioned share of any state and local tax that was paid by the pass-through entity and deducted
from the individual’s federal taxable income.

Financial Plan Impact
The subtitle ensures that a District taxpayer can receive the benefit of taxes paid to another
jurisdiction once, and only through a credit on their District income tax return. The subtitle’s
requirement that these taxpayers add their apportioned pass -through entity t axes back into their
federal adjusted gross income will increase their taxable income to the District. This will increase
District income taxes by $10.3 million in fiscal year 2027 and $42. 6 million over the four -year
financial plan period.

Subtitle (VII)(K) – Pass-Through Entity Tax D.C. Gross Income Adjustment Amendment Act
of 2026
Additional Income Tax Revenue
($ thousands)
FY 2027 FY 2028 FY 2029 FY 2030 Total
Income Tax Revenue $10,256 $10,528 $10,765 $11,001 $42,550

Subtitle (II)(L) – United Medical Center Closeout Fund Establishment Act of 2026

Background
The subtitle establishes the United Medical Center Closeout Fund (“Fund”) as a special fund within
the General Fund to receive assets of the Not -for-Profit Hospital Corporation (d.b.a. United Medical
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 69 of 71

Center), which was dissolved at the end of fiscal year 2025. The subtitle allows $10.918 million to be
transferred from the Fund to the District’s Local Funds . Additionally, any remaining funds in the
Fund will be transferred to the unassigned fund balance of the General Fund once the Chief Financial
Officer determines that all remaining obligations of the United Medical Center (UMC) have been paid.

Financial Plan Impact
Funds are sufficient to implement the subtitle. The OCFO will transfer assets from the UMC into the
Fund. Approximately $13.88 million is currently available in bank accounts that belonged to UMC.
The OCFO will use this funding, as well as payments on accounts receivable that may be collected, to
pay costs related to the closeout of all hospital operations, at an estimated cost of $2.96 million. The
subtitle makes the remainder, $10.9 million, available for Local Funds in fiscal year 2027.

Subtitle (VII)(M) – Special Fund Transfers Act of 2026

Background
The subtitle provides for certain amounts of tax and non-tax revenue, which is otherwise dedicated
to one dedicated tax fund or one of 28 special purpose revenue funds, to be made available for Local
funds. The chart below lists the amounts of revenue to be transferred from the dedicated and special
purpose funds to Local funds:

Agency
Code
Fund
Number Fund Name
FY 2027
(in $)
FY 2028
(in $)
FY 2029
(in $)
FY 2030
(in $)
AG0 1060029 Lobbyist Fund 28,979 28,979 28,979 78,967
AG0 1060013 Accountability Fund 19,440
AM0 1060206
Eastern Market
Enterprise Fund 162,551 162,551 162,551 163,858
BA0 1060197 Distribution Fees 7,093
BE0 1060208
Reimbursable From
Other Governments 1,402
CB0 1060035
Child Support -
TANF/AFDC
Collections 100,000 4,964
CQ0 1060261 Rental Unit Fee Fund 75,000 75,000 75,000 76,584
CR0 1060267 OPLA - Special Account 700,000 700,000 700,000 2,668,404
CR0 1060283
Corporate Recordation
Fund 1,135,245
CR0 1060272
Basic Business License
Fund 839,563
CR0 1060266
Real Estate Appraisal
Fee 155,000 25,000 165,000 165,000
CR0 1060284
Vending Regulation
Fund 10,000 25,000 25,000 164,575
CR0 1060265
Real Estate Guaranty
and Education Fund 175,000
The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 70 of 71

Agency
Code
Fund
Number Fund Name
FY 2027
(in $)
FY 2028
(in $)
FY 2029
(in $)
FY 2030
(in $)
CR0 1060277
DC Combat Sports
Commission Fund 10,000
EB0 1060131
Economic
Development Special
Account 2,732
EB0 1060063
Industrial Revenue
Bond Program 2,732
FL0 1060006
Corrections Trustee
Reimbursement 342,898
HT0 1060386
Individual Insurance
Market Affordability
and Stability 5,082,000
HT0 1011007 Healthy DC Fund 515,441
KG0 1060327
Sustainable Energy
Trust Fund 17,974 53,974
KG0 1060154 Storm Water Fees 2,512
KG0 1060330
Energy Assistance
Trust Fund 1,352
KG0 1060058
Underground Storage
Tank Fines and Fees 580
LQ0 1060374
ABC - Import and Class
License Fees 55,697
LQ0 1060389
Medical Cannabis
Administration Fund 11,705 11,705 11,705 20,402
RJ0 1060146 Subrogation Fund 4,411
RM0 1060145
DBH Medicare and
Third Party
Reimbursement 1,792,925 1,792,925 1,792,925 1,792,925
RM0 1060070
DBH Federal
Beneficiary
Reimbursement 10,000 10,000 10,000 810,000
TO0 1060195 SERV US Program 191 191 191 285

Financial Plan Impact
Revenue in dedicated tax and special purpose revenue funds required for the subtitle’s transfers has
not been budgeted against in the dedicated or special purpose fund and is therefore available as a
Local Funds resource. The subtitle increases tax and non-tax revenue in Local Funds by $2.14 million
in fiscal year 2027, and a total of $18.75 million over the financial plan. Several funds subject to
transfers in the Fiscal Year 2026 Budget Support Act have experienced a reduction in their projected
revenues, thereby reducing the amounts that are able to be transferred in fiscal year 2027 through
fiscal year 2029. An allowance has been made to account for these shortfalls in addition to the
subtitle’s proposed transfers.

The Honorable Phil Mendelson
Fiscal Impact Statement for the “Fiscal Year 2027 Budget Support Act of 2026,” Draft bill as provided to Office
of Revenue Analysis, April 10, 2026

Page 71 of 71

Subtitle (VII)(K) - Special Fund Transfers Act of 2026
Transfer to Local Funds
($ thousands)
FY 2027 FY 2028 FY 2029 FY 2030 Total
Total SPR and Dedicated
Tax fund transfers $3,580 $2,885 $2,971 $13,629 $23,065
Less: transfer shortfalls ($1,440) ($1,440) ($1,440) $0 ($4,320)
Net Increase to Local
Fund Revenue

$2,140

$1,445

$1,531

$13,629 $18,745

1350 Pennsylvania Avenue, N.W., Suite 409, Washington, D.C. 20004
Phone (202) 262-6402 Email: adele.el-khouri@dc.gov

GOVERNMENT OF THE DISTRICT OF COLUMBIA
OFFICE OF THE ATTORNEY GENERAL

BRIAN L. SCHWALB PRIVILEGED AND CONFIDENTIAL
ATTORNEY GENERAL ATTORNEY-CLIENT COMMUNICATION

LEGAL COUNSEL DIVISION

MEMORANDUM

TO: Tomás Talamante
Director
Office of Policy and Legislative Affairs

FROM: Adele El-Khouri
Deputy Attorney General
Legal Counsel Division

DATE: April 13, 2026

SUBJECT: Legal Sufficiency Review of Draft Bill, the “Fiscal Year 2027 Budget Support Act of
2026”
(AE-26-224)
_____________________________________________________________________________________

This is to Certify that the Office of the Attorney General has reviewed the
above-referenced legislation and found it to be legally sufficient. If you have any questions in this
regard, please do not hesitate to call me at (202) 262-6402.

_________________________________
Adele El-Khouri