Back to legislation introduced in Council period 15

Commuter Tax Act of 2003
Bill 15-180

A BILL IN THE COUNCIL OF THE DISTRICT OF COLUMBIA

Councilmembers Jack Evans and Adrian Fenty introduced the following bill, which was referred to the Committee on

To amend Chapter 18 of Title 47 of the District of Columbia Official Code to impose a tax on salaries and wages earned in the District of Columbia by nonresident individuals.

BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may be cited as the "Commuter Tax Act of 2003".

Sec. 2. Chapter 18 of Title 47 of the District of Columbia Official Code is amended as follows:

(a) The table of contents for Subchapter VI is amended by adding the section designation:

" 47-1806.08. Tax on nonresidents - Imposition of tax on salaries and wages."

(b) A new section 47-1806.08 is added to read as follows:

" 47-1806,08. Tax on nonresidents - Imposition of tax on salaries and wages.
"in the case of a taxable year beginning after December 31, 2003, there is imposed on the salary and wages of a nonresident individual employed in the District of Columbia, a tax determined in accordance with the following table:

If the taxable income is:	The tax is:
Not over $10,000	0.5% of the taxable income.
Over $10,000 but not over $40,000	1.0% of the taxable income.
Over $40,000	2.0% of the taxable income."

Sec. 3. Fiscal impact statement.

The Council adopts the attached fiscal impact statement as the fiscal impact statement required by section 602(c)(3) of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 813; D.C. Official Code §1-206.02(c)(3)).

Sec. 4. Effective date.

This act shall take effect on the later of: (1) completion of a 30-day period of Congressional review as provided in section 602(c)(I) of the District of Columbia Home Rule I Act, approved December 24, 1973 (87 Stat. 813; D.C. Official Code §1-206.02(c)(1)), following 2 approval by the Mayor (or in the event of veto by the Mayor, action by the Council to override 3 the veto), and publication in the District of Columbia Register; or (2) enactment by Congress of a 4 repeal of section 602(a)(5) of the District of Columbia Home Rule Act which conflicts with 5 section 2 of the Commuter Tax Act of 2003, passed on 2nd reading on _{______.}

Commuter Tax Act of 2003 Bill 15-180

Commuter Tax Act of 2003
Bill 15-180