{"data":{"id":"us-dc/d.c.-code-47-461","jurisdiction":"us-dc","citation":"D.C. Code § 47-461","heading":"Council findings.","body":"The Council of the District of Columbia finds that:\n\n(1)\nMany District residents and businesses are already overburdened by current taxation levels.\n\n(2)\nThe health of the District’s tax base and its potential for economic growth require the maintenance of a competitive tax burden between the District and neighboring jurisdictions.\n\n(3)\nPresent tax policies and laws are in need of evaluation with respect to their equitability, productivity, efficiency, and effect on economic growth;\n\n(4)\nNew or broadened revenue sources must be explored as possible substitutes for current uncompetitive rates to meet the District’s revenue needs, but they must be evaluated carefully in terms of their equity and their effect on economic growth.\n\n(5)\nThe last comprehensive study of District taxes occurred in 2014, and more recent tax changes have been somewhat piecemeal and sometimes made without regard to the system as a whole or knowledge of long-term effects.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 4. Collection and Disbursement of Taxes.","Subchapter VI. Tax Revision Commission."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-461","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"fb91b23091b8ffeebfaf08eb2a7e7bbdcc842d50655e20b6a019e95032dc8781","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-459.01","next":"us-dc/d.c.-code-47-462"},"notice":"GroundRules: Original legal text. Not legal advice."}