District of Columbia PublicSchool Teacher Income Tax Exemption Amendment Act of 2001Bill 14-34

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Written by

Updated: 02:08 pm UTC, 14/10/2024

Councilmember Vincent B. Orange, Sr.

A BILL IN THE COUNCIL OF THE
DISTRICT OF COLUMBIA

Councilmember Vincent Orange introduced the following bill, which was referred to the
Committee on Finance and Revenue.

To amend Title 47 of the District of Columbia Code to exclude from gross income, for
District of Columbia tax purposes, income earned as a District of Columbia Public School
teacher.

BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may be cited as
the "District of Columbia Public School Teacher Income Tax Exemption Amendment Act of
2001".

Sec. 2. Section 47-1803.2 of the District of Columbia Code is amended by adding
subsection (Q) to read as follows:

"(Q) For the income tax year beginning O1/01101, and ending 12/31/01, and for each
subsequent tax year, each active District of Columbia Public School teacher who is a
resident of the District of Columbia, excluding temporary and day-to-day substitute
teachers, who has taught in the District of Columbia Public School system for the full
academic year prior to the year in which they are applying for the exclusion, shall be
eligible to exclude income earned as a District of Columbia Public School teacher from the
computation of gross income for District of Columbia tax purposes. This exclusion shall
not apply to non-education related income for the academic year in which they are employed
by the District of Columbia Public School system."

Sec. 3. Fiscal impact statement.

The Council adopts the fiscal impact statement in the committee report 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. Code § 1-233(c)(3)).

Sec. 4. Effective date.

This act shall take effect following approval by the Mayor (or in the event of veto by
the Mayor, action by the Council to override the-veto), approval by the Financial
Responsibility and Management Assistance Authority as provided in section 203(a) of the
District of Columbia Financial Responsibility and Management Assistance Act of 1995,
approved April 17, 1995 (109 Stat. 116; D.C. Code § 47-392.3(a)), 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. Code § 1-233(c)(1)), and
publication in the District of Columbia Register.