D.C. Code § 8-651.07: Tree Fund.

(a)

There is established as a special fund the Tree Fund ("Fund"), which shall be administered by the District Department of Transportation in accordance with subsection (c) of this section.

(b)

All funds collected from the following sources shall be deposited into the Fund:

(1)

Donations; and

(2)

Fees and penalties collected pursuant to this chapter or any rule established pursuant to this chapter.

(c)

Money in the Fund:

(1)

Shall be used for the following purposes:

(A)

Tree planting in public space or District-owned land, including parks and school property; and

(B)

Providing income-based subsidies to assist District residents with costs related to the removal and replacement of hazardous trees; and

(2)

May be used for the following purposes:

(A)

Tree planting on private land, in coordination with the Department of Energy and Environment;

(B)

Conducting survival checks of trees planted on public or private land pursuant to paragraph (1)(A) of this subsection and subparagraph (A) of this paragraph; and

(C)

For any other costs associated with implementing this chapter, including administrative costs.

(d)

The Mayor shall ensure that trees planted pursuant to this section are checked for survival at appropriate intervals to evaluate canopy replacement and inform future planting decisions.

(e)

Private voluntary donations to the Fund shall be tax deductible for purposes of District income and franchise taxes.

(f)

(1)

The money deposited into the Fund but not expended in a fiscal year shall not revert to the unassigned fund balance of the General Fund of the District of Columbia at the end of a fiscal year, or at any other time.

(2)

Subject to authorization in an approved budget and financial plan, any funds appropriated in the Fund shall be continually available without regard to fiscal year limitation.