Soccer Stadium Redevelopment and Maintenance Act of 2026

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______________________ 1
Chairman Phil Mendelson 2
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A BILL 5
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IN THE COUNCIL OF THE DISTRICT OF COLUMBIA 10
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To authorize the Mayor to enter into a public-private financing agreement with DC United or its 15
affiliates to redevelop the soccer stadium known as Audi Field through the installation of 16
a climate-controlling roof and through a public-private financing model that will include 17
contributions from the stadium and the District in order to realize more than one hundred 18
new events annually that will generate excess revenue to the District which will more 19
than triple the District’s contribution to the project’s expanded seating capacity; to 20
establish the Soccer Stadium Preservation and Improvement Fund; to provide for the 21
maintenance, repair, and capital improvement of the Soccer Stadium Site; to provide tax 22
exemptions on excess Soccer Stadium Site revenue; to provide for an ancillary housing 23
development including affordable housing units and to make conforming amendments. 24
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BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this 26
act may be cited as the "Soccer Stadium Redevelopment and Maintenance Act of 2026". 27
Sec. 2. Definitions. 28
(a) For the purposes of this act, the term: 29
(1) "Soccer Stadium" means the facility identified as Audi Field located on a site 30
bounded by Second Street, S.W., T Street, S.W., Half Street, S.W., Potomac Avenue, S.W., and R 31
Street, S.W. 32
(2) “Soccer Stadium Site” means the Soccer Stadium and all real property on 33
which the Soccer Stadium is located, or which is ancillary thereto. 34
(3) “Baseline Soccer Stadium Tax” means the total amount of taxes collected by 35
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the District that are generated annually from the Soccer Stadium Site as calculated by the Chief 36
Financial Officer on the effective date of this act. 37
(4) “Soccer Stadium Revenue Bonds” means any bonds, notes, or other 38
obligations issued by the District or any instrumentality thereof, the proceeds of which are used 39
to finance or refinance the redevelopment or capital improvement of the Soccer Stadium. 40
(5) “Soccer Stadium Preservation and Improvement Fund” or “Fund” means the 41
fund established by section 3 of this act. 42
(6) “Authority” means the Washington Convention and Sports Authority or its 43
successor. 44
(7) “OCFO” means the Office of the Chief Financial Officer. 45
(8) “DMPED” means the Office of the Deputy Mayor for Planning and Economic 46
Development. 47
Sec. 3. Soccer stadium redevelopment. 48
(a)(1) The Mayor is authorized to enter into a public-private financing agreement with 49
DC United or its affiliates to raise the necessary resources and to execute the redevelopment of 50
the Soccer Stadium, including the installation of a climate-controlling roof, the expansion of 51
seating capacity by not fewer than 8,000, construction of ancillary housing development and the 52
construction of support structures and ancillary facilities to enable year-round multi-purpose use 53
of the Soccer Stadium. 54
(2) The total investment for the redevelopment of the Soccer Stadium shall not be 55
less than $620 million, comprised of not less than $320 million in private investment from DC 56
United or its affiliates and partners and not less than $300 million in contributions from the 57
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District of Columbia, to be appropriated from the District’s Capital Budget in annual installments 58
of $60 million per year for a period of 5 years. 59
(3) The redevelopment authorized by this subsection shall be designed to enable 60
not fewer than 100 new events annually at the Soccer Stadium, including concerts, conferences, 61
sporting events, and private and special events, and attracting not fewer than 1.25 million 62
additional visitors annually to the District. 63
(4) There are taxes of General Applicability that apply to soccer related events at 64
the soccer stadium that begin on December 1, 2026, that are as described in subsections (4)(A) 65
and (B). 66
(A) Notwithstanding any other provision of this chapter relating to the 67
imposition of sales tax on either a retail sale or a sale at retail, there is hereby imposed an 68
additional sales tax of 4.25% on the gross receipts of any person from the sale of tickets to any 69
public event referred to in § 47-2001(n)(1)(H) sponsored by the person (or any affiliate of such 70
person) and to be performed at the soccer stadium, regardless of whether the ticket is sold to a 71
person who resells the ticket to another person or to a person who uses the ticket for admission to 72
the event. 73
(B) Notwithstanding any other provision of this chapter, there is hereby 74
imposed an additional sales tax of 4.25% on the gross receipts of any person from the sale at the 75
soccer stadium during such times as shall reasonably relate to the performance of soccer games 76
or soccer-related events and exhibitions at the soccer stadium of tangible personal property or 77
services otherwise taxable under the provisions of this chapter, except the gross receipts from (1) 78
sales of food and beverages subject to the tax imposed by § 47-2002(3), and (2) the sale of or 79
charge for the service of parking motor vehicles. 80
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(b) Chapter 10 of Title 47 of the District of Columbia Official Code is amended as 81
follows: 82
(1) Section 47-1002 is amended as follows: 83
(A) Paragraph (35) is amended by striking the phrase "; and" and inserting 84
a semicolon in its place. 85
(B) Paragraph (36) is amended by striking the period and inserting the 86
phrase "; and" in its place. 87
(C) A new paragraph (37) is added to read as follows: 88
“(37) Each parcel (and the improvements thereon) located on a site 89
bounded by Second Street, S.W., T Street, S.W., Half Street, S.W., Potomac Avenue, S.W., and R 90
Street, S.W. that includes the Soccer Stadium, where DC United competes and all real property 91
on which the Soccer Stadium is located, or which is ancillary thereto.”. 92
(2) Section 47-1005.01 is amended by adding a new subsection (c-4) to read as 93
follows: 94
“(c-4) This section shall not apply to the real property (and any 95
improvements thereon) site bounded by Second Street, S.W., T Street, S.W., Half Street, S.W., 96
Potomac Avenue, S.W., and R Street, S.W. that includes the Soccer Stadium, where DC United 97
competes and all real property on which the Soccer Stadium is located, or which is ancillary 98
thereto.”. 99
(c) Community development requirements. 100
(1) The agreement authorized by subsection (b) of this section shall require DC 101
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United or its affiliates to deliver, in connection with the redevelopment of the Soccer Stadium 102
Site, not fewer than 467 residential units, of which not fewer than 148 shall be affordable units, 103
including not fewer than 122 fully affordable senior housing units. 104
(2) The agreement shall further require the provision of not less than one acre of 105
publicly accessible open space and new retail and office space on or adjacent to the Soccer 106
Stadium Site. 107
(3) The agreement shall include requirements that the redeveloped Soccer 108
Stadium hosts professional women’s sporting events such that the majority of professional 109
sporting events hosted at the Soccer Stadium annually are women’s sports events. 110
Sec. 4. Soccer Stadium Preservation and Improvement Fund. 111
(a)(1) There is established as a special fund the Soccer Stadium Preservation and 112
Improvement Fund (“Fund”), which shall have funds deposited beginning on December 1, 2029 113
and shall be administered by the OCFO in accordance with this section. 114
(2) The OCFO shall create a sub-account within the Fund for each revenue type to 115
be deposited into the Fund pursuant to subsection (b) of this section and shall allocate the 116
deposits to the appropriate sub-account. 117
(3) The OCFO shall advance funds to the Authority after the Authority has 118
submitted documentation of planned encumbrances and expenditures consistent with the 119
purposes provided in subsection (c)(1) of this section. 120
(b) Revenue from the following sources shall be deposited in the Fund: 121
(1) Any rent paid to the District pursuant to a lease or license agreement for the 122
Soccer Stadium; 123
(2) Any revenue derived from naming rights, sponsorship agreements, or other 124
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commercial arrangements for the Soccer Stadium to the extent the District is entitled to such 125
revenue; and 126
(3) Other amounts as may be appropriated or transferred to the Fund by act 127
of the Council. 128
(c) Money in the Fund shall be used for the District’s obligations under the Soccer 129
Stadium lease for the maintenance, repairs, and capital improvements of the Soccer Stadium, 130
including the climate-controlling roof, expanded seating, and support structures. 131
(d)(1) The money deposited into the Fund but not expended in a fiscal year shall not 132
revert to the unassigned fund balance of the General Fund of the District of Columbia at the end 133
of a fiscal year, or at any other time. 134
(2) Subject to authorization in an approved budget and financial plan, any funds 135
appropriated in the Fund shall be continually available without regard to fiscal year limitation. 136
(e) The Fund shall not be used to pledge and create a security interest in the funds in the 137
Fund, or any sub-account or sub-accounts within the Fund, to finance any additional bonds 138
beyond those authorized by this act. 139
(f) By March 1 of each year, the Authority shall submit a report to the Mayor and to the 140
Council that details expenditures from the Fund for the prior fiscal year and planned spending 141
from the Fund in the current and next 4 fiscal years. 142
(g) During the period of construction authorized by section 2(b) of this act and continuing 143
annually each fiscal year thereafter until the Soccer Stadium Revenue Bonds, if any, are 144
defeased, a transfer of $1,500,000 from the Fund to the Authority is authorized to directly pay 145
the costs of the District’s obligation under the Soccer Stadium lease or other agreements for 146
maintenance, repairs, and capital improvements to the Soccer Stadium; provided, that the Fund 147
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shall be used for this purpose only after the Authority has first used the Authority’s funds, 148
including the annual transfer provided for in this subsection and excess reserves, to pay these 149
costs. 150
Sec. 5. Applicability. 151
This act shall become applicable upon the execution and Council approval of a public-152
private financing agreement between the District and DC United or its affiliates that provides for 153
the redevelopment of the Soccer Stadium as described in section 2(b) of this act. 154
Sec. 6. Fiscal impact statement. 155
The Council adopts the fiscal impact statement in the committee report as the fiscal 156
impact statement required by section 4a of the General Legislative Procedures Act of 1975, 157
approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a). 158
Sec. 7. Effective date. 159
This act shall take effect following approval by the Mayor (or in the event of veto by the 160
Mayor, action by the Council to override the veto), a 30-day period of Congressional review as 161
provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved December 162
24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)), and publication in the District of 163
Columbia Register. 164