District of ColumbiaB26-0724Council Period 26 (2025-2026)HouseWALLET

Fiscal Year 2027 Budget Support Emergency Act of 2026

Sponsored By: Phil Mendelson (Democratic)

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Bill Overview

Analyzed Economic Effects

196 provisions identified: 113 benefits, 42 costs, 41 mixed.

Alliance adults regain services for one year

From October 1, 2026, through September 30, 2027, Alliance enrollees age 21 or older regain previously provided medical services. The restored services are those available before October 1, 2025. Non-emergency medical transportation is excluded.

POWER recipients gain uninterrupted support services

POWER beneficiaries receive the listed support services to the same extent as TANF beneficiaries. Services include child care subsidies, transportation, employment and education help, and behavioral health and substance use support. The TANF tuition assistance initiative is also included. These services continue without interruption when POWER enrollment begins or ends.

Affordable housing targets lower-income renters

Across new Housing Production Trust Fund projects funded in a fiscal year, at least 40% of units serve very low-income households. At least 50% serve extremely low-income households. Previously incarcerated people or those convicted of felonies count toward the first share only when otherwise entitled to the Act's services. If compliance is not feasible, the Mayor must request a waiver in writing; Council approval is required within 30 days. Council inaction means disapproval. In fiscal year 2027, 15% of the Fund supports rental preservation, favoring viable proposals with earlier Fund commitments.

Broader state and local tax deduction

If you itemize, the District allows qualifying state and local tax deductions without the specified federal dollar limits. Other District deduction restrictions still apply, including restrictions on deducting income taxes. The provision does not state a new dollar cap or an effective date.

Business owners gain franchise tax credit

For tax years beginning after December 31, 2025, qualifying individuals, resident estates, and resident trusts can claim a nonrefundable District credit. Their adjusted gross income must include qualifying income from an unincorporated business or S corporation. The credit equals the smaller of their proportional share of franchise taxes actually paid or their District tax bill. The business must file its franchise tax return and pay all taxes due for that year.

Development bond investors gain tax exemptions

Northeast Heights and Frank D. Reeves Municipal Center bonds are exempt from District taxation. The exemption covers their interest, income, and funds pledged or available to pay or secure them. Estate, inheritance, and gift taxes remain applicable. For Reeves Center bonds, the District pledges to preserve the exemption until the bonds, interest, and specified enforcement costs are fully paid.

Higher standard deductions for District filers

For 2025, the District standard deduction is $15,000 for single and married-separate filers. It is $22,500 for heads of household and $30,000 for joint, combined, or surviving-spouse returns. From 2026 through 2029, these amounts receive annual cost-of-living increases, rounded down to the nearest $50. Starting in 2030, the deduction follows the federal amount. These are deductions from taxable income, not payments or dollar-for-dollar tax savings.

New tax deductions for workers and seniors

For tax years beginning after December 31, 2025, the District allows four deductions tied to federal eligibility. They cover qualified tips, qualified overtime pay, personal car-loan interest, and the enhanced senior deduction. You must qualify for the matching federal deduction. These District deductions do not apply to tax years beginning before January 1, 2026.

Residents gain home charging tax credit

For tax years after December 31, 2026, through December 31, 2036, eligible District residents get a home alternative-fuel equipment credit. It covers 50% of equipment and installation labor costs, capped at $1,000 per vehicle-charging station. Residents must own or lease the qualified District dwelling where the equipment is installed. Storage, dispensing, or charging equipment qualifies; land, buildings, and other structure costs do not. The credit is nonrefundable, cannot exceed tax owed, and allows unused amounts to carry forward up to two tax years.

Food vendors gain clean generator credit

For tax years beginning after December 31, 2025, and ending by December 31, 2035, licensed mobile food vendors get a replacement-generator credit. It covers 50% of equipment and labor costs, up to $15,000 per generator. A battery-powered or zero-emissions replacement must become the primary or sole portable power source for food preparation and service. Individual-tax claims require a vehicle licensed and operated in the District, and related business gross income no higher than $12,000. Those claims are nonrefundable, limited by tax owed, spread over three tax years, and allow unused credit to carry forward up to two years.

District-funded family cash assistance ends

The specified District-funded TANF assistance stays at 100% of its Fiscal Year 2026 amount during Fiscal Year 2027. Beginning October 1, 2027, this assistance is set at $0 for Fiscal Year 2028 and later. This ends that District-funded payment for households receiving assistance under section 511a(a-1), not necessarily every TANF benefit.

Less paid leave for District employees

The law cuts a specified paid-leave benefit for covered District government employees from 8 workweeks to 2. That means 6 fewer workweeks of leave. This change applies to the entitlement in section 1204a(a)(1)(B), not every type of employee leave.

Most adults lose Alliance health coverage

Beginning October 1, 2027, most District residents age 21 or older cannot apply for or remain in Healthcare Alliance. The adult exit does not apply to people covered by the exception in 22-B DCMR § 3300.4. Household income eligibility is at or below 133% of the Federal Poverty Level. People eligible for or enrolled in Medicare, CHIP, or Medicaid are excluded, except for emergency-condition Medicaid payments. Enrollment in other coverage meeting minimum essential coverage standards also bars eligibility.

Mayor can acquire three O Street lots

The Mayor may use eminent domain to acquire O Street lots 5542S-0030, 5542S-0031, and 5542S-0043. Acquisition must serve the public purposes identified in section 2072 and follow District eminent domain procedures. Owners face possible compulsory acquisition of their property. The provided text does not identify the particular public purpose or a payment amount.

Business owners must restore deducted taxes

For tax years beginning after December 31, 2025, a new addback applies to certain pass-through business owners. It applies when you claim a District credit for taxes paid to another state, territory, possession, or local government. You must add back your share of covered entity taxes deducted when calculating the business's federal taxable income.

District filers lose several tax deductions

Individuals, estates, and trusts cannot deduct income taxes or District franchise taxes when calculating District net income. The law also disallows deductions for specified S corporation income and the federal qualified business income deduction. Business deductions that District law disallows, or that exceed District limits, are also barred.

Businesses face tighter tax deduction limits

For tax years beginning after December 31, 2021, and before January 1, 2028, businesses must spread covered domestic research costs over five years, starting midway through the spending year. They cannot use the two specified federal transition elections. For tax years beginning in 2025–2029, business-interest calculations exclude federal adjusted-income clause (v) and floor-plan financing interest. Businesses cannot claim section 168(k) special depreciation; section 179 deductions are capped at $25,000 or actual property cost, whichever is lower, in the year the property enters service. Section 168(n) special depreciation is unavailable for tax years beginning in 2025–2029. Businesses also cannot carry unused charitable-contribution deductions into later years under this provision.

Family tax credit falls after 2025

Families with a qualifying child must qualify for the federal earned income tax credit to receive this District credit. For a full calendar or fiscal year ending December 31, 2025, the District credit equals 100% of the federal credit. For full years beginning after December 31, 2025, and before January 1, 2029, it equals 85%. That later rate provides a smaller District credit than the 2025 rate.

Stronger privacy protections for abuse survivors

The grant administration law now treats identifying information about domestic violence, sexual assault, and human trafficking survivors as confidential. It also protects communications and records about counseling, support, and assistance from domestic violence counselors and service providers.

Legal awards gain a payment channel

The fund can receive and distribute restitution, recovered profits, damages, and other money owed to people or organizations. Payments must follow court orders, judgments, or settlements in Attorney General actions or investigations, and the District must distribute them. The fund can also receive related distribution costs. The law transfers all assets and liabilities of the Vulnerable Adult and Elderly Person Exploitation Restitution Fund to another fund. That transfer does not state a change in eligibility, payment amounts, or timing.

Child support payments reach more families

Families receiving Temporary Assistance for Needy Families (TANF) get the first $200 of each qualifying current monthly child support payment. The support must be assigned to and paid to the District. Beginning July 1, 2027, former TANF families also get up to $200 from each qualifying payment toward assigned overdue support. Families never receive more than the qualifying payment, and the law does not specify how often overdue-support payments occur.

District workers gain partner care leave

Eligible District government employees can use qualifying family leave for a spouse or domestic partner. The law adds these relationships to the qualifying family member definition. This provision does not increase the amount of leave.

Paid leave limits rise in 2030

For Universal Paid Leave claims filed October 1, 2026–September 30, 2030, limits apply within a 52-workweek period. The maximums are 12 weeks parental, 6 weeks family, 10 weeks medical, and 2 weeks prenatal leave. For claims filed beginning October 1, 2030, family and medical leave each rise to 12 weeks. Parental and prenatal limits remain 12 and 2 weeks.

Pregnant residents gain family cash eligibility

Beginning October 1, 2026, a medically certified pregnancy in the second or third trimester qualifies for TANF eligibility. The pregnant person must also meet the other generally applicable TANF requirements. The Mayor must provide written information and referrals for prenatal care and nutrition supplements.

Residents gain prescription discounts at pharmacies

The law creates ArrayRx DC to give District residents, including uninsured residents, access to lower-cost prescriptions at critical access pharmacies. The Mayor can designate pharmacies for negotiations on higher reimbursement rates. Designated pharmacies generally must be publicly accessible, dispense onsite, and serve areas with limited pharmacy access. Their owners generally cannot own more than three District pharmacies, subject to statutory exceptions and the Mayor's waiver authority.

School childcare sites for educators' children

District public schools must finish a childcare feasibility and design study by May 31, 2027. They must identify at least three school buildings by September 30, 2027, considering need, access, suitable space, and conversion costs. Each licensed center can serve up to 12 infants or toddlers of educators and staff at host and nearby schools. Each site must be leased to a qualified operator for at least five years. The law does not set tuition or opening dates.

Workers get $1,100 weekly leave cap

Beginning October 1, 2026, the maximum weekly Universal Paid Leave benefit is $1,100. Each following October 1, the cap increases with the prior year's annual average Washington-Baltimore consumer inflation, rounded to the nearest dollar. An increase requires the District's Chief Financial Officer to certify that the leave fund has enough money. Individual payments still depend on the program's benefit formula and fund conditions.

Young people gain mobile crisis care

The law establishes mobile psychiatric crisis services for children and young people ages 6 through 24. Services include assessment, intervention, stabilization planning, follow-up, and referrals. Care must use the least restrictive clinically appropriate setting and prioritize avoiding emergency departments, inpatient hospitalization, and law enforcement. By October 1, 2026, the Department must arrange a one-year operating contract. The provider needs Department certification, five years of relevant youth crisis experience, and a prior government contract for such services.

Aston shelter gets minimum capacity protection

The Mayor cannot limit the Aston shelter at 1129 New Hampshire Avenue NW below capacity for 190 people. The Department can adjust occupancy for individual housing or clinical needs, including single occupancy in a two-person unit. Adjustments can avoid required sharing across different gender identities or expressions and allow appropriate shared placements, including families. Units used for non-housing purposes as of May 1, 2026, can remain unavailable when no alternate space exists.

Families gain housing help and faster rematching

In fiscal year 2027, the Department matches 190 families to new housing assistance. This includes 45 permanent supportive housing vouchers, 100 targeted affordable housing vouchers, and 45 Flexible Rent Subsidy Pilot subsidies. The text does not state household eligibility or subsidy amounts. Vacated supportive or targeted affordable housing vouchers must be matched to another household within 60 days after a permanent exit. An exit is permanent only when no appeal or administrative review is pending.

Rehoused families get targeted voucher access

In fiscal year 2027, the Department refers 26 Family Re-Housing Stabilization Program families for 26 new Local Rent Supplement vouchers. Families must earn no more than 30% of the Washington-area median family income. Referrals consider children's ages, adults' income growth potential, and safe transitions without ongoing case management. The Housing Authority gives families referred under section 31c exclusive access to apply for 26 new budget-funded Rent Supplement vouchers. An application or referral does not guarantee an award; voucher amounts are not stated.

Temporary help for endangered housing vouchers

The Housing Authority must establish interim Emergency Housing Voucher assistance when the specified fiscal year 2027 excess local funds are available. At-risk households are enrolled unless they opt out and receive the same rental assistance after federal voucher funding runs out. Interim help lasts only through fiscal year 2027; households stay in the federal program, and federal funding can resume. During that year, losing voucher help because funding ends also counts as an emergency under District homeless-services law. That emergency status alone does not continue voucher payments.

Voucher households keep domestic violence services

During fiscal year 2027, covered voucher households keep Department of Human Services domestic violence services while in the voucher or successor housing program. The Department cannot move them to general permanent supportive housing case management that year. Coverage requires an Emergency Housing Voucher and those services as of the Human Services Resource Utilization Emergency Amendment Act of 2026's effective date. Successor households in the qualifying housing program are also covered.

Pay support for early childhood teachers

The law provides $73.5 million in local money for the Early Childhood Educator Pay Equity Fund in fiscal year 2027. Contracted child development facilities must use covered fund payments to meet minimum salaries for assistant and lead teachers. The covered payments run from October 1, 2025, through September 30, 2027. Minimum salary rules apply from January 1, 2026, through December 31, 2027. The supplied text does not include salary-table amounts or individual awards.

Shoppers get a sales tax reprieve

The affected District sales tax stays at 6.0% before October 1, 2027. It rises to 7.0% on that date, one year later than previously scheduled. Before then, shoppers pay $1 less tax per $100 of covered purchases than at the 7.0% rate.

Business fuel infrastructure credits last longer

The law extends business alternative-fuel infrastructure tax credit provisions from December 31, 2026, through December 31, 2036. The prior fuel definition applies through December 31, 2026. A new referenced definition applies after that date. These provisions do not state credit amounts or enough details to calculate a business's savings.

District employees face leave service requirements

District government employees need at least 180 days of service without a break before taking the specified family or medical leave. The service requirement is measured when leave is taken. Temporary employees appointed for fewer than 90 days and employees with intermittent jobs are excluded.

Low reserves can stop paid leave

The Universal Paid Leave Fund must hold at least six months of benefits. If the Chief Financial Officer expects reserves below that level, the officer must notify the Mayor and Council and present a plan. Benefit payments must stop immediately if reserves fall below three months of benefits. Payments can restart only after reserves reach nine months of benefits.

Stolen benefit replacement requirement starts later

The public-benefits theft restoration rule applies beginning March 1, 2028. The Department does not have to replace public assistance stolen before that date under this provision. It can still choose to replace those earlier losses.

Housing appeal clients face exit deadlines

This rule covers Rapid Re-Housing clients who appealed a time-limit exit before September 3, 2025, and kept services during the appeal. They must exit at 24 months in the program or September 30, 2025, whichever is later. An administrative review decision upholding the exit before that deadline requires exit on the decision date.

District workers face leave repayment rules

Non-probationary District employees using approved paid parental, family, or medical leave must agree to stay eight weeks after returning. Those who voluntarily leave in violation of that agreement owe the salary paid during leave. Probationary employees who voluntarily leave in violation of their one-year service agreement also owe salary paid during leave. The District may treat all or part of either debt as an erroneous payment under its payment-recovery rules.

High earners face smaller itemized deductions

Your itemized deductions fall by 5% of District adjusted gross income above $200,000. The threshold is $100,000 for married people filing separately. This reduction applies after other deduction limits and does not cover estates or trusts. Specified medical and dental expenses, investment interest, and casualty, theft, or wagering losses are excluded from the reduction.

Investors face tighter opportunity fund breaks

For investments made after December 31, 2026, opportunity funds must meet the criteria in D.C. Code section 47-1803.03(a)(20)(D). Only those funds qualify for the 10% increase in tax basis after five years. The same fund requirement applies to capital-gain relief after a holding period of at least 10 years. Investors in funds that fail those criteria cannot claim these breaks under this rule.

Investors owe tax on excluded gains

Certain federally excluded small-business stock gains must be included in District gross income by individuals, estates, and trusts. The rule covers sales or exchanges on or after December 3, 2025, with gains excluded under federal section 1202(a). It applies to taxable years beginning after December 31, 2024, and ending before January 1, 2026. The added tax depends on the gain and the taxpayer's circumstances.

Nonitemizers must add back excluded income

For tax years beginning in 2025 through 2029, District nonitemizers must add back income deducted or excluded under federal section 170(p). This applies to individuals, estates, and trusts that do not choose itemized deductions. The added income is subject to District tax; the law does not state each taxpayer's added bill.

Personal and dependent tax breaks end

Beginning January 1, 2025, the law repeals the referenced District personal exemptions and dependent credits. Taxpayers can no longer use those tax breaks. The supplied provision does not state their former amounts or each household's tax increase.

New collection window for child support

Qualifying past-due child support judgments remain enforceable until five years after the youngest child under the order is emancipated. This replaces the general 12-year limit for enforcing money judgments. The rule covers orders in cases filed 120 days after the referenced Child Support Improvement Emergency Amendment Act of 2026 takes effect. Time when enforcement is paused by a stay does not count.

Childcare funding shortages trigger waitlists

If Fiscal Year 2027 funding cannot serve every eligible applicant, the Department must waitlist new children for supplemental childcare payments. The waitlist must follow federal requirements. The Department must also revise payments to childcare centers, homes, and in-home caregivers for the rest of the year. Rates must fit available funding and applicable rules; the law does not state the new amounts.

School staff children get childcare priority

The law ranks enrollment priority for childcare microcenters in District public school buildings. District-resident children of host-school teachers and assistant teachers receive first priority. Later groups include children of other host- and nearby-school staff, corresponding nonresident groups, and microcenter staff. Higher-ranked families gain priority, while lower-ranked families have less access when spaces are limited.

Truancy pilot adds help and referrals

Beginning August 1, 2026, the law establishes a school-year 2026–27 truancy pilot at at least 10 institutions serving grades 6–12. Selected institutions must have had truancy rates above 30% in 2025–26, and at least one must be a middle school. They must refer students ages 14–17 after 15 unexcused full-day absences, and ages 10–13 after 10, within two school days. Human Services must refer younger students to child and family services if parents decline help or do not respond within 10 business days after outreach. Participating students ages 14–17 are exempt from the separate existing referral requirements identified in the law. Human Services must publish reports by March 31 and September 30, 2027.

Residents face new tax filing rules

Your District deduction method generally must match your federal return: standard deduction or itemized deductions. If either spouse or registered domestic partner itemizes on a separate return, neither can use the standard deduction. For tax years beginning after December 31, 2024, and ending before January 1, 2030, gross income controls the District filing requirement. You must file when gross income reaches the applicable basic standard deduction, replacing the usual federal-return filing test.

Stadium developer faces certified-business participation rules

The Stadium Project is exempt from the cited statutory equity and development participation rules. Its developer must instead provide certified business enterprises at least 20% equity participation and 20% development participation in the Commercial Development. Debt, mezzanine financing, and other equity contributions by limited or institutional investors are excluded from the equity calculation.

Low-cost pet care for District residents

The Mayor must establish a pet health and education program for District residents. It provides low-cost or free preventive and emergency veterinary care, plus spay and neuter clinics. Education covers pet care, safety, emergencies, and District pet laws. The Mayor may set eligibility standards for animal-care services.

Background check results get sharing limits

When law or regulation allows or requires fingerprint background checks, police or an authorized collector must send fingerprints to the FBI. District police receive the results. They may share results only with a District agency legally authorized to receive them, and no other entity. This applies to the listed licensing, employment, caregiving, Rap Back, and other checks.

Domestic violence clients gain grant protections

The Department cannot require federally funded domestic violence providers or their clients to act against the provider's federal grant terms. This includes terms for keeping or renewing the grant. When writing program rules, the Department must try to avoid conflicts with federal domestic violence grant law.

Residents get free grocery delivery memberships

The Department of Health must provide at least 1,000 eligible District residents with free grocery delivery memberships in Fiscal Years 2025–2027. At least half of participants must be enrolled in a listed public assistance program. Applicants get preference when they both live in a low food access area and receive listed public assistance. The law does not guarantee a membership for every eligible applicant.

Property owners gain lien release option

A deed of trust held by the District government is now an added basis for seeking release of a deed of trust. The supplied provision does not describe the release process, fees, or further eligibility requirements.

Vacant home owners get fee relief

The law repeals the District's vacant-building registration fee and related fee-payment requirements. A one- or two-family building actively offered for sale or rent through an MLS electronic listing avoids vacant status for up to six months. That period starts with the initial listing, offer, or advertisement. The building must meet District maintenance standards, and rental buildings must have the required license.

More transit help for adult learners

Eligible adult learners receive a minimum transit subsidy of $100 per period, up from $70. That is $30 more per period. The supplied text does not identify the period's length, so an annual increase cannot be calculated.

Nurse aide training for high schoolers

By August 30, 2027, the education superintendent's office must provide $150,000 in one-time funding to the university named in existing law. The money supports summer training and supervision for at least 25 additional District high school students to become certified nurse aides. The law does not specify cash payments to students.

Weekly cash pilot for high schoolers

An experienced contractor must run a student cash-stipend pilot during school year 2027–28. Participating public or charter high schools must mainly serve ages 14–18 and have more than 60% at-risk enrollment. Students must attend a participating school and have parent or guardian consent that follows federal student privacy law. Only students assigned to the payment group receive weekly cash for 40 weeks; the amount is not stated. The pilot compares groups to study financial literacy, wellbeing, attendance, and achievement.

Benefit households receive yearly credit notices

At least yearly, the Mayor sends written information about federal and District Earned Income Tax Credits to covered benefit households. Recipients include household heads receiving TANF, POWER, SNAP, or Family Re-Housing Stabilization benefits. Adults receiving Medicaid or caring for a child receiving Medicaid also receive notices. Notices explain eligibility, maximum credits by family size, application methods including monthly payments, and a phone number for help. The notice requirement does not change credit amounts or eligibility.

Business grants lose one hiring requirement

A Vitality Fund recipient cannot be required to enter a First Source employment agreement because it receives the grant. Agreement requirements based on other reasons remain unchanged. The text does not establish how the change affects jobs.

Businesses pay less for covered filings

Specified District corporate filing fees fall from $220 and $80 to $5 each. Entities save $215 on a covered filing formerly costing $220, or $75 on one formerly costing $80. The supplied text does not identify the specific filing types.

Georgia Avenue businesses get grant support

In fiscal year 2027, the District must award $400,000 for businesses or properties along the specified Georgia Avenue NW corridor. The corridor runs from Rock Creek Church Road NW to Florida Avenue NW. Grants can cover rental assistance, operating expenses, and capital improvements. Individual award amounts are not stated.

Grants help Rhode Island Avenue businesses

The District must run competitive Rhode Island Avenue corridor grants in fiscal years 2026 and 2027. In 2027, at least $200,000 goes to eligible businesses and commercial property owners, plus at least $200,000 to an eligible neighborhood organization. Property owners must lease or actively market space to an eligible business at commercially reasonable local rates. Neighborhood organizations must serve the corridor, support eligible businesses and owners, and be in good standing with licensing and tax agencies. Their proposals can support attracting a grocer, wayfinding, beautification, or other qualifying corridor efforts; individual awards are not stated.

Loans and grants for disrupted retailers

The Mayor can award interest-free loans or grants from the Streetscape Fund to eligible retailers and District Main Streets organizations. Applicants must be harmed by a qualifying streetscape, capital infrastructure, or rehabilitation project. Retailers must operate within or next to the project area. Projects must be District-led or carried out under District authority, including by utilities or private entities. Applicants must submit the Mayor's required application and information; the Mayor decides awards and terms. Loan or grant terms cannot extend beyond five years after the project ends, and no award amount is specified.

Retail grants help 12th and Monroe

In fiscal year 2027, competitive grants must provide at least $200,000 for the 12th and Monroe Streets, NE, Retail Zone. Businesses must be District-registered, have fewer than 30 full-time employees, and meet agency good-standing, location, lease, and community-connection requirements. Qualifying leases have fixed terms of at least two years; existing leases need at least six months remaining when applications close, excluding renewal options. Grants support tenant or public-space improvements, and neighborhood groups can seek clustered storefront or related improvements. Property-owner grantees must meet ownership and lease rules, not beneficially own the occupying business, and give that business benefits worth at least the grant. Businesses and property owners must prove continued lease participation each year to receive annual payments.

Annual grants can support King parade

Events DC can provide an annual grant for the Martin Luther King Jr. Holiday DC Parade. The recipient must be the Martin Luther King Holiday DC Committee or its designated nonprofit successor or affiliate. Grants can cover specified District fees and parade administration costs, but not the host's expediting fees or penalties. No grant amount or end date is stated.

Arts grants fund debt and education

In FY2027, the Commission on the Arts and Humanities must give Ford's Theatre $2 million to pay accrued debt. Levine Music receives $100,000 for accessible music education. These grants add to other awards the organizations can seek and do not count in scoring those awards.

Cherry Blossom events get matching grants

Events DC must match eligible corporate donations for nonprofits producing official events in the month-long 2027 National Cherry Blossom Festival. Each $1 raised receives $2 in grant money, up to $1.5 million per grant. Corporate donations must be raised by April 30, 2027. In fiscal year 2027, $1.5 million transfers from the Non-Departmental Account to Events DC for this grant, in addition to other Festival grants.

City plan must address industrial concentration

The District's 20-year comprehensive plan submitted to the Council in 2027 must include reforms addressing unequal concentrations of industrial land. The reforms must cover general and future land-use maps, plan elements, and policies. The law does not specify individual land-use changes.

Civil War museum gains annual grant authority

Beginning in fiscal year 2028, the law authorizes annual grants of up to $250,000 for the African American Civil War Museum. The money supports operations at 1925 Vermont Avenue NW. The authorization does not guarantee the maximum award each year.

District funds stormwater work and sweeping

In fiscal year 2027, the District allocates $4.426197 million from the Enterprise Fund to Public Works. The money pays for stormwater management, including street sweeping that supports compliance with the District's stormwater permit. The allocation applies regardless of when the work was first performed or whether it is otherwise legally required.

District studies costs of greenhouse gases

The environment department must solicit proposals by April 15, 2027, for a $200,000 greenhouse-gas cost study. It must select an organization with expertise in tracing climate effects to their sources by June 15, 2027. The study covers District emissions costs from 1995 through 2024, including incurred, projected, and adaptation costs. It must also analyze potential fossil-fuel-company compensation. The report goes to the Mayor and the relevant Council committee by June 15, 2028.

District vehicle purchases face safety limits

The District government cannot buy most sport utility vehicles for government use. Exceptions cover security, emergency, rescue, snow-removal, and armored vehicles. Qualifying zero-emission vehicles must meet detection, braking, blind-spot monitoring, weight, hood-height, and front-end-slope requirements. The law does not restrict household vehicle purchases.

Grant supports LGBTQ community service groups

In fiscal year 2027, the District's LGBTQ affairs office must issue a $980,000 grant to a qualifying nonprofit grantmaker. Its main mission must be funding the LGBTQ community, with proven grantmaking and fundraising experience. It must use 90% for subgrants to nonprofits serving that community and provide technical and organizational support. The remainder may cover administrative or other fees. The recipient must undergo an annual audit and submit quarterly financial and grant-use reports.

Grants support District history and museums

In FY2027, Events DC must give $250,000 to a District nonprofit teaching local history, culture, freedom, opportunity, and democracy across all eight wards. It must also give $250,000 to a Carnegie Library nonprofit that collects, interprets, and shares District history. Both grants add to its existing history education and research grants. In FY2026, the District must give the African American Civil War Memorial Freedom Foundation $600,700 for its museum at 1925 Vermont Avenue NW. That redevelopment and operating grant applies from the effective date of the FY2026 Revised Local Budget Adjustment Emergency Act of 2026.

More public restroom locations across wards

Subject to available funding, the responsible Director must designate initial public restroom locations. The law calls for three in Ward 1 and two each in Wards 2, 5, and 6. Wards 7 and 8 each receive one designated location. The provision does not provide a specific funding amount.

New grants support local go-go music

The law creates the Go-Go Support Program for District organizations preserving go-go history or promoting the music as an art form. The Office of Cable Television, Film, Music, and Entertainment administers grants using objective numerical scoring and written records. Awards depend on available money. Grants cannot be awarded until the Council approves the program rules or they are deemed approved.

New office coordinates District food policy

The law creates an Office of Food Policy within the Department of Health. It promotes fair and sustainable food policies, food access, and a local food economy. A Food Policy Director hired and employed by the department leads the office. The provision does not create a household payment or set service eligibility.

New tools address neighborhood waste hazards

Vacant-building hazard rules now expressly include places where rats live or shelter. Public Works can buy waste containers directly from vendors for a pilot, outside the usual procurement law. The pilot studies pests, illegal dumping, pet waste, cleanliness, user experience, and operating efficiency.

Public restroom contracts must allow sponsors

Contracts for covered public restroom facilities must allow third-party sponsorship displays on the outside of a facility. The law does not state how much sponsorship money this raises.

Public restroom projects avoid permit fees

The Mayor must waive permit and application fees for applications related to the District public restroom facility program. The waiver also covers public-space rental fees for using public space, rights of way, or public structures. The supplied text does not state the fee amounts.

Public safety grants get funding floors

One public safety grant category, identified as subsection (c), must receive at least $410,030 in FY2026 and $700,000 in FY2027. A separate category under subsection (d) must receive at least $950,000 in FY2026 and $900,000 in FY2027. These are total grant award floors, not household payments. Both apply from the effective date of the FY2026 Revised Local Budget Adjustment Emergency Act of 2026.

Renovated schools and parks get secure bins

The District must install secure, rodent-resistant trash and recycling containers at public schools and parks properties renovated or modernized in FY2027. The rule covers properties managed by the Department of Parks and Recreation. Publicly accessible containers must be placed on the property and in the public space immediately beside it.

Residents get neighborhood websites and contacts

By October 1, 2027, the Office of Advisory Neighborhood Commissions must provide commissions with official websites and help maintaining them. When commission money pays for a telephone's cost or use, its contact number must be public.

Support for trails and park improvements

The transportation department must issue grants supporting the DC Trail Rangers Program. Individual grants may exceed $1 million, but the law sets no total amount. The department may also make private sponsorship agreements for Garfield Park Connector improvements. These can cover sports fields, courts, storage, vending areas, venues, and art; private participation is not required.

Two recreation centers require community features

District construction or demolition spending and construction, demolition, or public-space occupancy permits require approved design features at two recreation sites. Langdon Park and Community Center must include a basketball-ready multi-sport gym and a skate park with a 360-degree bowl. Harry Thomas Recreation Center must improve pedestrian access across its campus and adjacent school and human services properties. Its design must include park-facing restrooms usable when the center closes, plus space for meetings, classes, and the longstanding kickboxing program.

Ward 5 gets truck enforcement cameras

The Mayor must buy at least three new cameras to enforce truck-restricted routes. They must operate in Ward 5 by September 30, 2027. The provision does not set camera costs or new fine amounts.

Woolly Mammoth gets matching grant support

In FY2027, Woolly Mammoth Theatre Company gets $1 for every $2 raised from nongovernmental sources, capped at $500,000. It must submit a notarized, itemized donation list to the Commission on the Arts and Humanities. Fundraising from August–October 2026 is paid by December 31, 2026; November 2026–January 2027 by February 28, 2027. February–April 2027 fundraising is paid by May 31, 2027; May–July 2027 by September 30, 2027. Payments are lump sums, add to other grant opportunities, and do not count in scoring other awards.

Youth safety services gain grant options

The Deputy Mayor for Public Safety and Justice can fund more kinds of innovative public safety strategies. Eligible strategies now include youth safety services. The law sets no award amount and does not guarantee a grant.

Drinking water checks for charter schools

By October 1, 2026, General Services must hire a contractor for charter school drinking-water compliance services in fiscal year 2027. The contractor must inventory water sources, buy and install filters, and replace filters at least annually as needed. It must test for lead after installation and give schools and General Services reports and written proof of compliance. General Services must post noncompliant schools online and notify the Charter School Board, which must link to the list.

Charter schools gain mental health hiring

In Fiscal Year 2027, up to four public charter schools can directly hire school behavioral health clinicians. Schools must show they can support the services; clinicians need onsite supervision and must work only on the program. By March 1, 2027, the Department must publish clinician standards, assignment criteria, an evaluation framework, and a way to tailor services. It must work with at least two community-provider leaders and four clinicians, including two employed by community providers. The two named behavioral health partner groups must also participate, and the materials must go to the Council.

Community crisis beds gain operating contracts

By October 1, 2026, the Department must award one-year contracts to two nongovernmental groups for crisis beds and services. Providers need Department certification and at least five years of relevant residential crisis and assessment experience, including co-occurring substance use care. Services must be voluntary, non-coercive, trauma-informed, culturally competent, and home-like. Providers must coordinate with the District's crisis system and prioritize avoiding emergency departments, inpatient hospitalization, and the criminal legal system.

Crisis services get dedicated 988 funding

Beginning October 1, 2026, the Department of Behavioral Health manages the 988 Lifeline and Crisis Services Fund. Fiscal Year 2027 allocations total $2.4 million: $600,000 for crisis beds, $1.3 million for youth mobile psychiatric services, and $500,000 for 988 operations. The fund supports crisis-system costs not otherwise reimbursable through public or private insurance. Unspent money stays available across fiscal years, but spending requires an approved budget and financial plan.

District funds new opioid testing methods

In fiscal year 2027, the law directs $400,000 from the Opioid Abatement Fund to the Office of the Chief Medical Officer. Its Forensic Toxicology Lab and Data Fusion Center use the money for illicit-drug misuse testing and new opioid testing methods. This is public testing funding, not a direct household payment.

Gaming revenue funds gambling-related services

Starting in FY2027, the first $750,000 of annual internet gaming tax revenue goes to Behavioral Health for gambling-related services. Remaining tax revenue goes to the District local fund. Community impact assessment revenue goes 30% each to insurance and banking regulation, victim services and justice grants, and employment services. The Department of Health receives the remaining 10%, with all shares supporting programs specified by law. The Chief Financial Officer administers the new fund; unspent money stays there, and continued use requires an approved budget and financial plan.

Health centers serving uninsured patients get grants

By October 31, 2026, the Department of Healthcare Finance must award $800,000 in grants to at least two health centers. At least 20% of each recipient's patients must be uninsured. Recipients must be federally qualified health centers or federally recognized equivalents that do not receive that program's funding. These are provider grants, not direct payments to patients.

More addiction treatment support for teens

In fiscal year 2027, the Department awards a one-year $396,000 grant to a qualifying District children's hospital. The hospital must run an evidence-based addiction treatment program for adolescents and young adults. The program provides clinical care, peer recovery support, family services, and community treatment, especially in underserved District areas.

School mental health grants gain protections

Fiscal Year 2027 school behavioral health funding must be at least $13.2 million, with limited reductions. Reductions require provider withdrawal or documented, material performance problems left unfixed after notice and time to respond, with no replacement identified. Community grants cannot be cut to expand Department-employed clinicians or Department-run care. Exclusive telehealth grants require school agreement and a part-time onsite clinician, except at adult public charter schools. Telehealth can supplement, but cannot replace, in-person services.

Tobacco fees fund help to quit

The Department of Health administers a Smoking Cessation Fund supported by tobacco-permit fees, fines, and other appropriated money. It supports efforts to reduce tobacco, other plant product, and nicotine use, and pays tobacco-permit administration costs. Unspent money stays in the fund across fiscal years. Spending requires an approved budget and financial plan; no total funding amount is stated.

Grants support unhoused and low-income residents

In fiscal year 2027, Human Services must provide three grants totaling $950,000. Sasha Bruce Youthwork receives $450,000 for a drop-in center serving unhoused youth. Friendship Place receives $250,000 to expand AimHire job placement for unhoused residents. A Wider Circle receives $250,000 for furniture and home goods for low-income individuals and families.

Adults gain literacy and job-training support

In fiscal year 2027, the Office of the State Superintendent of Education provides Washington Literacy Center a $1.4 million grant. Funds must support adult basic or digital literacy, opportunity-youth programs, employment retention, career advancement, workforce preparation, or related education. The money goes to the center, not directly to households.

Education board faces independent oversight

The District Inspector General can audit, inspect, and investigate the State Board of Education and related work. This authority remains subject to the powers and limits in D.C. Code § 1-301.115a.

High-need schools gain hands-on learning support

The Office of the State Superintendent of Education must give Live It Learn It $500,000 for fiscal year 2027. The grant must be issued by November 2, 2026. It supports small grants and assistance for hands-on learning at high-need schools. No more than 20% can pay direct or indirect administrative costs.

School funding and community partnership grants

The school funding formula sets a base of $15,648 per student in fiscal year 2027 and $14,632 in later years. Public and charter schools also receive 2027 amounts based on grade, student needs, residential placement, and extended school-year services. In 2027, 15 community school partnerships receive $160,000 each, totaling $2.4 million. This provides a sixth funding year for 2022 grant recipients and a fourth for 2024 recipients. The money goes to schools and partnerships, not directly to households.

Environmental fund money stays available longer

Unspent Sustainable Materials and Building Fund money no longer returns to the District's unassigned fund balance. Appropriated money can stay available beyond the budget year, subject to approval in a budget and financial plan. The law also adds environmental department event and property-use fee revenue to listed revenue categories. That accounting change does not set a new fee or change what users pay.

Environmental funds keep their unspent money

Unspent money in the pesticide fund and Green Building Fund stays with those funds. It does not return to the District's unassigned fund balance at fiscal year-end or later.

Fleet operators get later electrification deadlines

Fleet electrification milestones move from 2030, 2035, 2040, and 2045 to 2033, 2038, 2043, and 2048, respectively. The overall deadline is now 2048. Taxis and limousine-service vehicles are removed from the specified vehicle categories alongside commercial motor carriers.

Funding supports the next mayor's transition

The Mayor may provide free office space, equipment, furnishings, and supplies for the 2026 Mayor-elect and transition staff. Authorized payments and reimbursements, including staff and expert costs, cannot exceed $300,000 in total. The certified election winner qualifies; before certification, the unofficial winner needs a margin of at least 2% of votes cast. Transition staff pay cannot exceed the maximum in the latest Council-approved non-union Excepted Service salary schedule. District government employees cannot receive transition-staff pay.

Restitution Fund limit rises to million

The law raises the specified Restitution Fund limit from $500,000 to $1 million. The supplied text does not explain how this limit applies to individual awards or fund distributions.

Rock Creek tennis facilities get grants

The Deputy Mayor for Planning and Economic Development must issue grants to a Rock Creek Tennis Center leaseholder. The money must fund improvements meeting men's and women's professional tennis tour event standards. The provision does not state a grant amount.

U Street gains neighborhood management grants

In fiscal year 2027, the District may award $1 million from the Greater U Street Parking Benefit Fund. The grant supports an organization managing activities in the Greater U Street Performance Parking Zone. Beginning in fiscal year 2028, the fund must provide dollar-for-dollar matching grants for those activities, up to $800,000 annually. Matching money can come from other sources, including business improvement district taxes.

District gains capital project financing flexibility

The District's pay-as-you-go capital funding requirement does not apply to the capital plan proposed or approved with the FY2027 budget. The Chief Financial Officer can decide whether and when to issue specified bonds or temporary obligations for Council-approved projects. Financing and refinancing must follow applicable bond laws. Money allocated beyond what a project needs must be made available to other projects approved by a prior or later Council bond resolution or act.

District removes energy-efficiency bond limit

The law removes the $250 million total principal limit on bonds issued under the Energy Efficiency Financing Act. District bond issuers gain more authority to finance energy-efficiency projects. The law does not specify additional borrowing or any change in household energy bills.

Union Market financing authority lasts longer

The law increases the specified Union Market tax increment financing authority from 25 to 30. It extends the deadline from March 1, 2027, to March 1, 2032. The supplied provision does not identify the unit for the 25 and 30 figures.

Children's hospital can receive campus-study grants

The Deputy Mayor may award grants to Children's National Hospital for site assessments for a new hospital campus. The law does not require an award or set an amount or schedule. It does not itself expand health coverage or establish new hospital services.

Employee benefit funds get faster deposits

The Chief Financial Officer must deposit the proportional appropriated amount for retirees' health and life insurance premiums twice monthly. Deposits are due on the 15th and 30th, or the 15th and last day in months shorter than 30 days. Other covered employee benefit deposits also move from at least quarterly to twice monthly. A separate deposit rule is no longer subject to appropriation. Individual benefit amounts do not change.

Bruce Monroe redevelopment gets more time

The Mayor has until December 20, 2029, to transfer District-owned Lot 0849 in Square 2890 at 3012 Georgia Avenue NW. The approved development must include affordable and market-rate housing, plus commercial or community space and legally allowed related uses. Applicable park and public-use requirements still apply. The extension does not guarantee construction.

Building owners get another compliance year

The law moves a Clean Energy DC Building Code deadline from December 31, 2026, to December 31, 2027. The extension applies to new construction and Level 3 alterations of covered buildings. Affected owners and developers get one more year to meet the referenced requirement.

Building owners get later energy deadlines

The law delays specified building energy standards deadlines by one year. The January 1, 2028 date moves to January 1, 2029. The January 1, 2034 date moves to January 1, 2035. Covered building owners and other regulated entities get more time before those deadlines.

Conversion projects get revised development rules

The Building Conversion Permit Fee calculation applies to projects changing nonresidential buildings into Residential Group R-2 housing. It also applies to projects selected for the downtown tax abatement. Approval and receipt of that abatement alone no longer require a First Source hiring agreement for construction and development. The text does not state permit fees, whether they are lower, or changes in wages or hiring.

Former federal properties fund local redevelopment

The law creates a Mayor-administered fund for taxes from covered former federal properties. It receives real property taxes and taxes on taxable possessory interests in those properties. Money may support infrastructure, civic projects, redevelopment, and property purchases in named areas. These include the Downtown, Golden Triangle, and Southwest business improvement districts; no revenue amount or specific project is guaranteed.

Former federal sites gain redevelopment relief

The Mayor can grant property tax relief for qualifying former federal sites with at least 200,000 square feet of floor area. The qualifying federal sale, transfer, or ground lease must occur after January 1, 2026. Ownership, tax-history, and development or ground-lease requirements apply, with continued compliance required. Agreements require 35% certified-business contracting and First Source hiring; housing requirements include 10% of rentals affordable at 60% of median family income and 10% of for-sale units at 80%. The Mayor sets the amount and duration of relief, up to 15 years.

Rosemount Center gets property purchase help

In fiscal year 2027, the Deputy Mayor for Planning and Economic Development must give Rosemount Center a $1 million grant. The grant supports buying its currently leased property at 2000 Rosemount Avenue NW. The money goes to the Center, not directly to households.

Transit housing developments gain tax relief

Qualifying transit joint developments can receive property tax relief for up to 20 consecutive tax years, starting after occupancy approval. Sites must have current or former transit-authority ownership and joint-development agreements, within 1,750 feet of a station on current or former authority property. At least 10% of housing units must be affordable to households averaging no more than 60% of median family income. At least 10% of for-sale units must be affordable to households averaging no more than 80%. Projects must meet certified-business and First Source requirements; the Mayor sets relief based on special merit, feasibility needs, and timely completion. The Mayor can rescind eligibility when substantial progress is absent five years after the agreement.

Workforce housing projects gain tax relief

Beginning no earlier than October 1, 2028, Mayor-certified projects with at least 30 units can receive property tax relief. Throughout the relief period, at least 20% of units must be affordable at or below 80% of median family income. Another 20% must be affordable at 80% to 100% of median family income, secured by a recorded affordability agreement. Relief generally lasts 10 tax years, extendable to 20, and cannot exceed independently demonstrated feasibility needs or residential taxes owed. Annual District-wide caps are $4 million in fiscal year 2029, $5 million in 2030, and $6 million in 2031; thereafter, each cap equals 105% of the prior year's cap. Competitive selection prioritizes District-disposed property; developers must meet the 35% certified-business contracting requirement and sign First Source and Mayor agreements.

School meal revenue stays with schools

All District public school food-service revenue goes into a special fund managed by the schools Chancellor. The money supports food-service operations and improvements. Unspent deposits stay in the fund rather than returning to the General Fund. Appropriated money remains available across fiscal years, subject to an approved budget and financial plan.

Technical centers gain dedicated operating fund

The law creates an Advanced Technical Centers Fund managed by the Office of the State Superintendent of Education. Payments from private entities for renting, using, or maintaining center space go into the fund. The money pays the office's center operating and administrative costs. Remaining money transfers at fiscal year-end to the District's unassigned General Fund balance.

District funds an existing technology incubator

In fiscal year 2027, the Deputy Mayor for Planning and Economic Development must award DC City, LLC $1 million. The grant supports an existing technology incubator in the District. It does not establish direct household payments.

Hispanic chamber can receive business grants

The Deputy Mayor for Planning and Economic Development can grant money to the Greater Washington Hispanic Chamber of Commerce. The grants support business development, technical assistance, and business support. This authority applies despite the Grant Administration Act. The law sets no award amount, schedule, or end date, and does not guarantee services to individual businesses.

Surcharge money can support delivery workers

Annual carrier-for-hire surcharge money can fund grants, loans, incentives, and other financial help for the industry. Eligible uses include operator safety and wellbeing, changes in delivery methods, and food access for underserved District residents. Money can also support District food-service and retail businesses. The law does not state total funding or individual award amounts.

Conversion tax credits last nine years longer

The law extends certain conversion tax credits from December 31, 2026, through December 31, 2035. The extension covers individual, corporate, and unincorporated business tax provisions. This provision does not state the credit amounts or other eligibility rules.

More commercial upgrades qualify for abatements

The law includes more commercial projects in the property tax abatement's repositioning rules. Projects can convert mainly nonresidential property to a new nonresidential use. They can also upgrade mainly office property from below Class A to Class A or higher. The resulting property must expand to at least 50,000 square feet.

Public charger owners gain tax exemption

For personal property tax years beginning after May 30, 2027, qualifying public electric vehicle chargers are exempt from District personal property tax. Covered equipment includes specified outlets, supporting equipment, and software for charging battery-electric or plug-in hybrid vehicles. Equipment must work and be available for public use throughout the period claimed.

Women's nonprofit headquarters gains tax exemption

Square 460, Lot 810 receives a District real property tax exemption to the extent owned by the National Council of Negro Women. Covered use includes its headquarters or another nonprofit's charitable or educational activities. No portion qualifies unless the property is used as the Council's headquarters. The exemption's dollar value is not stated.

Candidates face repayment of campaign funds

Fair Elections candidates become personally liable for spent base and matching funds when certification is revoked on specified grounds, including fraud. The Campaign Finance Board may reduce liability for documented good cause outside the candidate's control. Poor polling, limited fundraising, low election prospects, and political reasons do not qualify. Candidates seeking relief must provide supporting records.

Claim awards can cover administration costs

The Office of the Attorney General can use part of an award to maintain the Fund and process claims. This includes paying claims administrators and can leave less money for claimants. A court order, judgment, or settlement can direct otherwise.

District debts reduce certain legal awards

Before the Attorney General authorizes a Fund payment above $100, the Chief Financial Officer must check for District debt. This applies to payments to individuals and organizations. Any amount owed to the District is deducted from the award. The law states no separate limit on the deduction.

Medical restroom access law is repealed

The law repeals the Medical Necessity Restroom Access Act of 2022. The supplied text does not describe the former access rules or who qualified. It does not establish the specific practical change in restroom access.

Development bondholders face narrower recovery rights

Northeast Heights and Frank D. Reeves Municipal Center bonds are special obligations, not general District debt. Repayment relies on allocated tax-increment revenues and other specified fund revenues, rather than the District's general credit. Bondholders and others generally cannot recover money damages for specified failures or financing-document errors unless District personnel acted willfully and fraudulently. District personnel also have no personal liability for Reeves bond payments.

District workers face leave notice deadlines

District employees using the covered paid leave must give written reasons and expected dates or hours when practical. Planned leave requires at least 10 days' notice, or notice as early as possible. Unexpected leave requires oral or written notice before the work shift. When an emergency prevents advance notice, the employee or a representative must notify the Mayor within 48 hours afterward. Employees and agencies must negotiate alternate times in good faith when planned treatment, intermittent leave, or reduced schedules may disrupt operations.

Phone customers pay new 988 charges

The law charges $0.15 monthly for each qualifying District access line that can call 988; prepaid wireless lines are excluded. The Mayor can adjust that fee annually for inflation, and carriers list it separately and remit it quarterly. Prepaid wireless customers instead pay 2% of each qualifying purchase's sales price, shown separately on the receipt. In-person purchases qualify at District business locations; other purchases qualify when subject to District sales tax. Sellers collect the prepaid charge and send it to the District.

Property runoff charges and water penalties

District property owners must pay a charge based on surfaces that block water from soaking into the ground or increase runoff. Unpaid charges create a property lien without further notice; owners or occupants can contest bills through water-bill procedures. This charge provision applies as of March 25, 2009. DC Water can charge up to 10% on bills unpaid for more than 30 days. After more than 60 days, it can also impose a 1% monthly penalty that compounds; this authority applies as of April 18, 1996.

Mayor controls covered District employee telework

The Mayor sets telework policy for covered District agencies and personnel authorities. They cannot use a different policy without the Mayor's approval. The Mayor may request telework-use reports, and agencies may face compliance audits. Collective bargaining agreements can set terms for covered employees. Specified courts, the Attorney General, Public Service Commission, People's Counsel, and legislative branch agencies are excluded.

Higher taxes on vehicles and trailers

Beginning October 1, 2026, the tax on covered vehicle and utility-trailer rental or leasing charges rises from 9.25% to 11%. Covered marketplace rentals, including peer-to-peer sharing, face the same rate regardless of ownership or fleet status. The increase equals $1.75 per $100 in taxable charges. Renters pay more if providers pass the tax through.

Low-income trusts and estates must file

Beginning January 1, 2025, a fiduciary must file a District return for a trust with at least $100 in yearly gross income. An estate return is required with at least $1 in yearly gross income. These are filing thresholds, not stated tax amounts.

Pesticide registrants pay higher registration fees

The fee for each covered pesticide registration rises from $200 to $300. Applicants and registrants pay $100 more for every applicable registration.

River cleanup law covers more food businesses

Beginning October 1, 2025, covered Food Services business licenses count as retail establishments under the Anacostia River cleanup law. This applies to licenses issued on or after that date when the licensee meets the regulatory food-establishment definition. The supplied text does not explain the resulting duties or costs.

Tobacco sellers pay higher permit fees

The specified tobacco wholesaler permit fee rises from $50 to $125, and the retailer fee rises from $15 to $75. Another tobacco permit fee also rises from $15 to $75; the supplied text does not identify its category. The Mayor can further raise the covered fees by regulation and set duplicate-permit fees. The text does not state how often these fees are paid.

Supermarkets need records for hardship exemptions

A qualifying supermarket seeking a hardship exemption must include profit and loss statements for the previous two tax years. This is an application requirement, not an automatic tax break or a change in the exemption amount.

Lobbyists face higher fees and penalties

The standard lobbyist registration fee is $500: $350 supports ethics enforcement and $150 goes to local funds. Lobbyists for qualifying 501(c)(3) or 501(c)(4) nonprofits pay $250, up from $100. Of that fee, $100 supports ethics enforcement and $150 goes to local funds. The applicable lobbying penalty rises from $100 to $200 daily for up to 60 days. Weekends and holidays count, making the maximum $12,000.

Neighborhood commissions risk funds for late reports

When a neighborhood commission misses at least two quarterly reports, the oversight office must recommend withholding the related allotments. The required reports must be received and accepted by the Office of Advisory Neighborhood Commissions. The withholding recommendation remains until the commission files the reports and required supporting documents.

Student and street safety requirements shrink

The Safe Passage Program official may establish the program but is no longer required to do so. The law repeals sections 2(d) and 3 of the Safer Streets Amendment Act of 2022. It also repeals Safe Streets for Students sections 2a, 2b, 2c, 2d(5), 2g, 2h, 2i(b)(2) and (3), and 2j(a). The supplied text does not describe those repealed street-safety rules or establish whether Safe Passage services continue.

Period equity law is repealed

The law repeals the Period Equity Righting an Injustice of District Residents, or PERIOD, Act of 2022. The supplied text does not describe its benefits, requirements, or eligibility rules. Specific household effects are therefore unclear.

School prevention support faces a cap

In Fiscal Year 2027, the Department can use prevention specialists in no more than 25 schools. This caps the number of schools receiving that type of school behavioral health support.

Building fines follow local inflation adjustments

Covered District building fines receive annual January 1 adjustments using the latest Washington-area Consumer Price Index for All Urban Consumers. The adjustment period runs from January 1, 2018, through January 1, 2026. The adjusted schedule must appear in the D.C. Register within 30 days, but failure to publish does not invalidate it. The provided text does not give base fines or index values needed to calculate amounts.

School breakfast subsidy provision is repealed

The law repeals the provision concerning the Alternative School Breakfast Serving Model Subsidy. The supplied text does not state how much funding is affected or how school breakfast service changes.

Building projects face stricter energy rules

For permit applications submitted after December 31, 2026, covered new buildings and additions over 10,000 square feet cannot burn fuel on-site for heat or hot water. The Mayor must issue final rules by December 31, 2026. Covered new buildings, additions over 10,000 square feet, and Level 3 alterations must also meet an energy-saving standard. Their designs must conserve at least as much operating energy as the 2024 International Energy Conservation Code requires. The text does not quantify construction costs or household energy savings.

Entertainment producers face lower rebate rates

Three specified film, television, and entertainment rebate rates fall from 35% to 25%, 21% to 10%, and 30% to 20%. The law also changes rebates from 'up to' the listed percentages to rebates at those percentages. The supplied text does not identify the spending categories, total funding, or effective date.

Ineligible property owners must repay benefits

After receiving a termination letter, the Office of Tax and Revenue must collect covered property tax benefits received during ineligibility. Property owners also owe interest as provided by law. Recovered benefits and interest go to the District's General Fund. The provision does not state individual repayment amounts.

New curbside payments and automated enforcement

The transportation department must create automated payments for passenger pickup, drop-off, and goods-loading spaces using real-time curb information. The system manages curb access and enforces unlawful use through fines or points. Prices may vary by duration, location, time, and demand, but changing prices are not required. Operations must begin within six months after the section's applicability date. The Mayor may issue non-monetary warnings during the first month.

Rent reporting offers choice and limits

The Mayor can create a program letting tenants choose to report rent payments to credit agencies. Providers must give written notice naming the agencies, explaining reported payments and timing, and describing withdrawal and rejoining rules. The notice must include a dated tenant signature block for acceptance. Tenants can withdraw anytime; reporting must stop within 30 days, but tenants cannot rejoin for six months. Reporting must pause after written notice of rent withholding for specified habitability failures, until rent payments resume. Reporting does not guarantee a higher credit score.

Water bills must reflect service too

Bills for properties served by the District water system must consider both water use and the service provided. The law does not give weights or rates for these factors. The change does not establish whether a customer's bill rises or falls.

Rental providers get support with conditions

The Mayor can make District grants, loans, tax abatements, or other rental-provider support depend on rent reporting. Providers can join the District program, use a Mayor-approved program, or report payments directly; reporting requires each tenant's consent. The Mayor can also grant participating providers money for setup, annual reporting, technical help with credit agencies, and credit reports. These grants are exempt from the Grant Administration Act, and the law sets no award amount or total funding.

For-hire drivers face new hearing procedures

The Department takes over covered for-hire vehicle infraction cases and appeals from the Office of Administrative Hearings. Cases stay there after an evidentiary hearing if a final order or decision on a dispositive motion is pending. For-Hire Vehicles procedures control when they conflict with the Department's procedures. An affected party can seek review by the Traffic Adjudication Appeals Board.

Neighborhood grants get forms and safeguards

Neighborhood commission grant recipients can submit a close-out report or a form from the Office of Advisory Neighborhood Commissions. The paperwork must match the grant application and include receipts. The office can bar past recipients who misused funds, failed to provide receipts, or failed to return unspent or improperly spent money. It can withhold future commission allotments equal to grants awarded to applicants on the barred list.

Security commission ends; records stay restricted

The law repeals the Homeland Security Commission's statutory framework. The emergency management agency takes custody of its records on October 1, 2026, and must destroy Title II-obtained records by September 30, 2027. Commission records are confidential, with limits on public-records requests, court access, evidence use, and sharing closed-meeting information. The agency may share records for its duties or with homeland security bodies offering equal or stronger confidentiality protections. Information available from other sources is not protected solely because the Commission received it.

Tennis center funding law is repealed

The law repeals the Rock Creek Tennis Center Transfer of Jurisdiction and Funding Act of 2025. The repeal applies as of the effective date of the FY2026 Revised Local Budget Adjustment Emergency Act of 2026. The supplied text does not explain the resulting changes to funding, control, or services.

Public benefits security section is repealed

The law repeals Section 4 of the Public Benefits Security Amendment Act of 2026. The supplied text does not explain that section's requirements. It therefore does not establish what changes for benefit recipients or household finances.

Education data sharing expands across agencies

The District's education and workforce data system now includes early childhood data. District agencies, including independent agencies, may share health and human services data with the Deputy Mayor for Education. Federal law limits this sharing. Confidential data, including birth records, may be shared again only for program evaluation, financial analysis, performance reports, or government coordination.

Agencies share certain legal recovery money

Certain legal recoveries supported by District agencies are split 50–50 between the Attorney General's Fund and another public fund. The second half goes to the applicable special fund, or the General Fund when none applies. The rule covers significant agency investigations, enforcement referrals, or help proving a violation, when the recovery is not otherwise assigned. The Attorney General and the specified Mayor or agency may agree to a different split.

Animal fees use percentage-based allocations

The law changes an animal-fee allocation from $2 per fee to 25% of each fee. The supplied text does not identify the fee amount, who receives the allocation, or its purpose. This allocation change does not establish a change in the fee people pay.

Bridge Park gets revised funding requirement

The 11th Street Bridge Park must raise at least 43.5% of projected construction costs from non-District funds. This replaces the requirement to raise at least $35 million from private donors.

District legal recoveries follow funding rules

District lawsuit and settlement recoveries generally go to the Attorney General's fund, with exceptions for subrogation, worker compensation, restitution, tenant-receivership, and nuisance-abatement funds. Administrative proceeding money and money federal law assigns elsewhere are excluded; tenant-receivership deposits above a $2 million balance go to the Attorney General's fund. Covered agency recoveries split 50% to that fund and 50% to the General Fund unless the Attorney General, Mayor, and applicable agency agree otherwise. Contingency-fee amounts owed to outside lawyers may stay in the fund until paid or move to another payment fund. Those amounts are excluded from the $23.5 million limit and, when separately appropriated, the Attorney General's annual spending limit.

Electric vehicle purchase provision starts later

The electric vehicle purchase provision's start date moves from January 1, 2026, to January 1, 2031. The supplied text does not describe the underlying requirements or identify a payment, credit, or savings amount.

Fishing license money returns from General Fund

On October 1, 2027, the District must return previously transferred money to the Fishing License Fund. The return is limited to the portion of the authorized $74,176.06 transfer that actually reached the General Fund. The money comes from the General Fund's unassigned balance.

Green building money shifts between funds

Each fiscal year, 50% of Green Building Fund deposits transfers to the Sustainable Materials and Building Fund. The transferred money may support activities allowed by the specified Green Building Act provisions. This changes where public money is held and spent, rather than providing household payments.

Nonprofit control uses an ownership test

For the covered Code rule, an organization not run for private gain controls an entity through either ownership test. It must directly or indirectly own a majority voting interest, or own the entity's managing member. The supplied text does not explain the resulting tax or eligibility effect.

Statutory dollar threshold rises to $250,000

The law raises a statutory dollar threshold from $140,000 to $250,000. The supplied text does not identify the transaction, eligibility rule, or liability it governs. Its effect on households or businesses cannot be determined from this provision alone.

U Street parking money funds curbside management

Up to 5% of the Greater U Street Parking Benefit Fund can pay for meter upkeep, signs, and zone operating costs. Up to $2.55 million can support the Automated Curbside Management Program in FY2026 and FY2027. The fund must be replenished from loading-zone management revenue above the FY2027 budget projection, up to the amount spent.

Bryant Street revenue supports bond payments

The law creates a Bryant Street Phase 2 financing fund that keeps unspent money across fiscal years. The Chief Financial Officer must deposit available tax-increment revenue and other legally designated taxes or fees into it. The Mayor can pledge this money for bond payments. When year-end money exceeds next year's debt payments, reserves, and approved administrative costs, half the excess supports bond-related uses. The other half goes to the unrestricted General Fund.

District revises transfers from dedicated funds

The Chief Financial Officer must make scheduled FY2027–FY2030 transfers to the General Fund, adding to transfers required by the 2025 law. The revised schedule removes specified transfers from West End Library/Firehouse Maintenance, Fishing License, Lead Poisoning Prevention, and Economy II funds. It also removes specified Residential Aid Discount and Residential Essential Services fund transfers. Dedicated Taxes transfers are zero in FY2027 and FY2028, while listed FY2029 and FY2030 transfers remain. Hospital provider fee transfers fall in FY2028–FY2030; revisions apply beginning October 1, 2025, and use of transferred money follows the approved FY2027 budget plan.

District shifts Stadium-Armory transit debt funding

In fiscal year 2030, the law requires a transfer into District local funds tied to Stadium-Armory Metro improvements. The amount is estimated to equal the District's fiscal year 2030 debt-service cost for its capital subsidy to WMATA. A separate fiscal-year reference changes from 2030 to 2031. The law states no transfer amount or direct household payment.

Reeves Center financing commits tax revenue

The District can issue up to $32 million in Reeves Center bonds for project costs, financing, interest, and reserves. The Mayor decides their tax status, and issuance requires bond counsel's approving validity opinion. A fund keeps unspent money and receives the area's available tax-increment revenue and other legally designated taxes or fees. Bonds and financing expenses can be paid from that fund, bond proceeds and earnings, or other sources under the financing documents. After next year's debt payments, reserves, and approved administrative costs are covered, year-end excess is split equally between bond-related uses and the General Fund. The area covers Lot 0844 and Air Rights Lot 7000 in Square 0204, using the preceding tax year as its sales and property tax baseline. It ends at the earliest of December 31, 2057, bond repayment or defeasance, or five years after effectiveness if no bonds issue.

Hospital closeout money supports District accounts

Effective October 1, 2025, a Chief Financial Officer-administered fund pays United Medical Center and Not-for-Profit Hospital Corporation closeout expenses. It receives hospital and Corporation money and payments, supporting audits, reconciliations, records management, and required expenses. In fiscal year 2027, $10.918 million must transfer to the District local fund. Any remainder goes to the General Fund after the Chief Financial Officer determines all hospital and Corporation obligations are settled or paid.

Construction insurance must cover neighboring properties

Permit applicants must show commercial liability insurance covering claims tied to the proposed work. Coverage must include injury, death, and property damage involving adjacent or adjoining properties and their lawful occupants. Insurance cannot cover only the property named in the permit. The supplied text states no minimum coverage amount.

Housing projects face bedroom counting standards

For covered affordable and market-rate projects outside the Inclusionary Zoning Program, a room counts as a bedroom only with a closet. Approved construction plans must label it as a bedroom or sleeping room. It must also meet construction-code rules for natural light and ventilation. The rule changes bedroom counts but does not set rents or household payments.

Northeast Heights gains tax-backed development financing

The law creates a Northeast Heights financing area and fund, with authority for up to $47 million in development bonds. Sales and property-tax revenue above the applicable base year, plus other designated taxes or fees, can secure or repay them. After upcoming debt service, reserves, and approved administrative costs, year-end excess money is split equally between bond-related uses and the General Fund. The area ends at the earliest applicable event: December 31, 2056, bond repayment or defeasance, or five years after the subtitle takes effect if no bonds are issued. The covered parcels are Square 5051N, Lot 19; Square 5051, Lots 28, 29, and 811; and Square 5044, Lot 814.

Golden Triangle loses quarterly funding guarantee

Golden Triangle Business Improvement District funds no longer have to arrive at the start of each fiscal-year quarter. The law does not set a replacement payment schedule or change the funding amount.

Public-space permits get fee-free starting periods

Utility operators pay no public inconvenience fees for the first 60 calendar days of a permit; other permit holders get 30 days. Afterward, daily per-square-foot fees vary by travel lane, alley, or sidewalk and by Central Business District location. Qualifying maintained pedestrian walkways receive credits, and specified lower DC Water permit rates begin October 1, 2030. Revenue above the first $4.086 million collected each budget year receives a separate treatment under the District's revenue rules. That revenue rule does not change permit fees.

Ballpark tax money gets new allocation

Ballpark sales tax revenue above 115% of the highest annual collection in the preceding five years is excluded from the Ballpark Revenue Fund. This replaces the 110% threshold based on the previous year. The law also includes an additional specified tax revenue source. The specified amount goes to the Ballpark Preservation and Maintenance Fund after the Ballpark Revenue Fund's deposit conditions are met. This provision changes allocations, not household tax rates.

Downtown tax breaks get revised limits

The law adds a downtown property tax abatement cap for 2027 and cuts specified caps from $6 million to $2.75 million and $8 million to $3.55 million. The program-wide cap is $4.05 million for 2030; from 2031 onward, it equals 104% of the prior year's cap. Properties lose eligibility when they fail the Mayor's certification conditions or other rule-based requirements. The Mayor may end the abatement and recover wrongly received benefits, plus interest. The Mayor may allow repairs to eligibility and restore the benefit, but no benefit covers the ineligible period or extends the 15-year term.

Supermarket tax breaks shorten but allow extensions

Qualified supermarket developments certified before October 1, 2026, retain 10-year property-tax and license-fee exemptions; later certifications receive five years. Later eligible improvements require investment exceeding 10% of the building space's assessed value, excluding parking, within 24 months. Development incentives also exempt building materials from sales tax; leased properties must receive fair-market rent reduced by the property-tax exemption. Licensed, compliant supermarkets with documented net losses in each of the prior two tax years can qualify for five-year hardship property-tax exemptions. The Mayor can extend existing exemptions by up to five years at a time when continued eligibility, business viability, and an unmet community grocery need are shown; applications are due at least 60 days before expiration.

Tax revenue shifts toward tourism promotion

Beginning October 1, 2025, specified tax revenue is divided differently, without changing a household tax rate in this provision. The Economic Development Special Account receives $10.466 million in FY2026 and $6.14 million in FY2027; the remainder goes to the General Fund. From FY2028 onward, two-thirds goes through the Washington Convention and Sports Authority to Destination DC for marketing and promotion. One-third goes to the Washington DC Economic Partnership for purposes set by law. The prior September 30, 2027 end date is removed.

Sponsors & Cosponsors

Sponsor

Phil Mendelson
Democratic • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 13 • No: 0

House vote • 7/7/2026

Final Reading