How B 23-0059 changes current law

Compared against the D.C. Code as published AI-generated reading aid — verify against the official bill.

The bill amends the District of Columbia tax code to exclude the annual salary of certain first responders from gross income.

• D.C. Code § 47-1803.02

  (CC) The amount received by a taxpayer as annual salary while employed by the District of Columbia as a member of the: (i) Fraternal Order of Police Metropolitan Police Department Labor Committee (Compensation Unit 3); and (ii) International Association of Fire Fighters, Washington D.C. Fire Fighters Association Local 36 (Compensation Unit 4).

  This addition exempts the specified salaries of certain first responders from being taxed as gross income.

• D.C. Code § 1-301.47a

  The Council adopts the fiscal impact statement in the committee report as the fiscal impact statement required by section 4a of the General Legislative Procedures Act of 1975, approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a).

  The bill formally incorporates a fiscal impact statement related to its implementation as required by existing law.

• D.C. Code § 1-206.02

  The act shall take effect following approval by the Mayor (or in the event of a veto by the Mayor, action by the Council to override the veto), a 30-day period of congressional review as provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved December 24, 1973, (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)), and publication in the District of Columbia Register.

  This clause clarifies the process of when the act will take effect, linking it to mayoral approval and congressional review.