2022-2024

DC Tax Revision
Commission

Appointed by the DC Council and the Mayor, we are an independent body that will provide recommendations for improving the DC tax code.

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Draft Chairman's Mark

In January 2024, the Commission published its DRAFT package of recommendations, called the Chairman's Mark. Over the next few months, the Commission will consider revisions and amendments, which will be posted below.

In July 2024, the Commission will meet to finalize recommendations. In September 20224, the recommendations and final report will be presented to the Mayor and DC Council.

Members of the public are encouraged to submit comments and written statements on the Draft Chairman's Mark and alternative options. The final comment period will run until May 31.

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Upcoming Events

Join in person or via live stream.

The upcoming meeting will be scheduled soon.

What we do

Over the last year and a half, we have been hearing from tax experts, economists, government officials and members of the public about what's wrong with the DC tax policy—and how to better align it with the city's values and shifting economic base.

Research tax policy

Our staff and consultants have been sifting through best practices in tax policy and penciling out innovative ideas.

Expert briefings

We invite experts to brief the Commission.

Wilson Building

Guiding Principles

A broader, resilient tax base for a post-COVID economy
Progressivity and racial equity
Economic efficiency and competitiveness
Simple, open, and fair administrative processes
Public participation

All TRC meetings are open to the public. We invite online submissions and have held in-person town halls.

Lines of communication

We want to stay in touch with you. Sign up at the bottom of the page for our meeting announcements.

Recommendations

Our final report will be submitted to the Mayor and DC Council in September 2024.

How to engage

Tell us what you think.

1
Comments

We welcome all ideas for improving the DC tax code. Comments will be posted to this website and presented to the Commission.

2
Written Statements

We invite individuals and organizations to submit formal 1-3 page statements for the public record. They will be posted on this website.

3
Town Halls

In November 2023, we held an in-person town hall. Check back for information about future town halls that may be scheduled.

Latest resources

Other
Recap: New Hampshire Briefing #2
April 2024

The NH Business Enterprise Tax: The tax administrator perspective

Read more
Other
Recap: New Hampshire Briefing #1
April 2024

The NH Business Enterprise Tax: The local think tank and business community perspective

Read more
Research
DC Resident Response to 2022 Income Tax Changes
March 2024

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

Read more
Backgrounder
Business Activity Tax (BAT) options
January 2024

The BAT would be a value-added tax on the business activity of for-profit firms with economic presence in the District. This memorandum explains the proposal in more detail, including revenue implications and how it might affect some hypothetical firms.

Read more
Backgrounder
Business Activity Tax (BAT) options
January 2024

The BAT would be a value-added tax on the business activity of for-profit firms with economic presence in the District. This memorandum explains the proposal in more detail, including revenue implications and how it might affect some hypothetical firms.

Read more
Backgrounder
Business Franchise Taxes
February 2023

Business franchise taxes include a tax on corporations’ profits, based largely on the federal corporate income tax, and a separate tax on unincorporated businesses. These two taxes are the city's fifth and sixth largest tax revenue sources. The business franchise tax has been an increasing source of tax revenue.

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Backgrounder
The Individual Income Tax
January 2023

The individual income tax (IIT, sometimes known as personal income tax) is the city's largest single revenue source. It is also the fastest-growing and most progressive major revenue source.

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Backgrounder
Changes in the District since the 2013 Tax Revision Commission
January 2023

Since the last DC Tax Revision Commission in 2012-2013, the District has enacted significant tax changes. Here is an overview of what changed in our tax system.

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Expert Presentation
Tax Policy Changes Aimed at Middle-Income Households
July 2023

By Richard Auxier

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Expert Presentation
What Tax Data Can Tell Us About Population Changes in the District of Columbia
July 2023

By Dr. Kim Rueben

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Expert Presentation
Millionaire Migration and the Taxation of Top Incomes
July 2023

By Dr. Cristobal Young

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Expert Presentation
Strengthening Property Tax Relief in DC
June 2023

By Adam Langley

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Research
DC Resident Response to 2022 Income Tax Changes
March 2024

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

Read more
Research
Potential Priority Research Projects
February 2023

Discussion Draft for TRC Reports and/or Presentations

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Research
List of Policy Options for Potential Consideration
February 2023

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

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Research
Properties Exempt from Paying Real Property Taxes in the District of Columbia
May 2013

Prepared for the 2013 DC Tax Revision Commission

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Other
Recap: New Hampshire Briefing #2
April 2024

The NH Business Enterprise Tax: The tax administrator perspective

Read more
Other
Recap: New Hampshire Briefing #1
April 2024

The NH Business Enterprise Tax: The local think tank and business community perspective

Read more
Other
February 2023 DC Tax Revenue Estimate
February 2023

Produced by the District's Chief Financial Officer

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Other
Latest DC Cash Collection Report
April 2022

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

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