District of Columbia Reports & Information

NEWS & MEDIA

The Latest News from CTJ's Tax Justice Blog

• State News Quick Hits: ALEC Under Scrutiny, Closing Corporate Loopholes in DC, and More! - 02/2013
• Beltway's New "Lexus Lanes" a Symbol of Broken Tax Policy - 11/2012
• Sweet Tax Deals for Tech Companies in D.C. - 07/2012



ITEP in the News

• The Atlantic: Do D.C. Residents Pay More Taxes Than Their Neighbors? - 02/2013
• Washington Post: Some companies paid little or no state tax - 12/2011
• Washington Post: Study: Big corporations use loopholes, dodge taxes - 11/2011
• Change.org: D.C. Needs Fairer Taxes, Not More Safety Net Cuts - 11/2010
• American Way of Life Magazine: The Home Front: Where the Recession Really Matters - 11/2010



ITEP Numbers and Reports

• Who Pays? (Fourth Edition) - 01/2013
• DC Fiscal Policy Institute: The Middle Class Squeeze: DC's Tax System Falls Most Heavily on Moderate-Income Families - 12/2009
• DC Fiscal Policy Institute: Tell It Like It Is: Combined Reporting Improves DC's Tax System By Making Corporations Disclose Their Profits and Pay Their Fair Share - 10/2009
• DC Fiscal Policy Institute: Expanding the District's Sales Tax Can Raise Revenue, While Increasing Tax Fairness - 09/2009
• DC Fiscal Policy Institute: Raising Revenue by Creating a New Tax Bracket for Top Earners: A Progressive Approach to Addressing DC's Budget Shortfall - 04/2009






RESOURCES




Tax & Revenue Information

• DC Office of the Chief Financial Officer - Tax Rates & Revenues
• DC Office of the Chief Financial Officer - Fiscal Impact Statements
• DC Office of the Chief Financial Officer - Operating Budget
• DC Council - Office of the Budget Director



Tax Expenditure Reports

• DC Tax Expenditure Budget



Statutes & Legislation

• District of Columbia Official Code
• DC Council - Legislative Information Management System (LIMS)



Tax Forms

• DC Office of Tax & Revenue - Tax Forms





ORGANIZATIONS



• DC Fiscal Policy Institute

District of Columbia
By the Numbers

Below is a snapshot of key features of the District of Columbia's tax system. (Scroll Down) State & Local Revenue (FY10) General Revenue, Own-Source (GROS): $6.5 billion General Revenue as a Share of Income: 18.6% Tax Revenue: $3.6 billion Tax Revenue as Share of income: 10.2% Personal Income Tax (Share of Tax Revenue): 25.3% (13 out of 51) Corporate Income Tax (Share of Tax Revenue): 4.1 % ( 8 out of 51) Sales & Excise Tax (Share of Tax Revenue): 13.2 % ( 49 out of 51) Property Tax (Share of Tax Revenue): 18.6 % ( 50 out of 51) Other Taxes (Share of Tax Revenue): 37.4 % (2 out of 51) Personal Income Tax Features (2012) Range of Tax Rates: 4.0% - 8.95% Standard Deduction: $4,000 Personal Exemption: $1,675 Dependent Exemption: $1,675 Earned Income Tax Credit (EITC): 40% Refundable Top rate will fall to 8.5% in 2016 when top bracket expires Itemized deductions phase out for high-income taxpayers Corporate Income Tax Features (2012) Range of Tax Rates: 9.975% Income Level at Which Top Rate Applies: All Combined Reporting: Yes Apportionment Factor (Payroll): 25% Apportionment Factor (Property): 25% Apportionment Factor (Sales): 50% Sales Tax Features (2012) State Sales Tax Rate: 6.00% Average Local Sales Tax Rate: N/A Average Combined State & Local Sales Tax Rate: 6.00% State Sales Tax Treatment of Groceries: Exempt Local Sales Tax Treatment of Groceries: N/A Number of Services Taxed: 73 out of 168 surveyed Streamlined Sales Tax Membership: No Property Tax Features (2012) Homestead assessment increases capped at 10% per year. Provides one of the largest property tax homestead exemptions in the country. Provides a circuit breaker for homeowners and renters of all ages Other Tax & Revenue Features (2012) Gasoline Tax Rate (per gallon): $0.235 Diesel Tax Rate (per gallon): $0.235 Cigarette Tax Rate (per pack): $2.86 Estate or Inheritance Tax: Yes Net Lottery Sales Per Capita: No data Tax Policy Oversight Tax Expenditure Report: Yes Tax Incidence Analysis Capability: None Last Updated October 4, 2012 Sources & Glossary