Volume 1 - Executive Summary - Office of the Chief Financial Officer

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Revenue FY 2013 Proposed Budget and Financial Plan 4-54 Table 4-19 District of Columbia Tax Expenditure Estimates, for FY 2012 - FY 2015 Federal Conformity Estimates (Individual and Corporate Income Taxes) Revenue Forgone ($ in thousands) Year Internal Revenue No. Name of Tax expenditure Program Area Enacted Code Section FY 2012 FY 2013 FY 2014 FY 2015 Federal Exclusions 52 Active income of controlled foreign corporations International commerce 1909 11, 882, and 951-964 $9,137 $9,655 $10,238 $10,853 53 Allowances for federal employees working abroad International commerce 1943 912 $7,661 $8,086 $8,512 $8,989 54 Income earned abroad by U.S. citizens International commerce 1926 911 $6,167 $6,354 $6,634 $6,886 55 Inventory property sales source rule exception International commerce 1921 861, 862, 863, and 865 $4,925 $5,054 $5,054 $5,121 56 Benefits, allowances, and certain pay for armed forces personnel National defense 1925 112 and 134 $3,058 $3,182 $3,557 $3,848 57 Military disability benefits National defense 1942 104(a)(4), 104(a)(5) and 104(b) $106 $106 $106 $106 58 Contributions in aid of construction Natural resources for water and sewer utilities and environment 1996 118(c) and 118(d) too small too small too small too small 59 Earnings of certain environmental Natural resources settlement funds and environment 2005 468B too small too small too small too small 60 Energy conservation subsidies Natural resources provided by public utilities and environment 1992 136 $202 $202 $193 $193 61 Interest on state and local private-activity Natural resources bonds issued to finance water, sewer and and environment 1968 103, 141, 142, and 146 $537 $619 $680 $725 hazardous-waste facilities 62 Employer-provided dependent care Social policy 1981 129 $1,239 $1,341 $1,444 $1,538 63 Foster care payments Social policy 1982 131 $568 $568 $568 $568 64 Employer-provided parking assistance Transportation 1984 132(f) $3,759 $3,930 $4,101 $4,286 65 Employer-provided transit assistance Transportation 1992 132(f) $684 $769 $769 $817 66 Interest on state and local private-activity bonds issued to finance airport, dock and mass commuting facilities Transportation 1968 103, 141, 142, and 146 $794 $969 $969 $1,082 67 Interest on state and local private-activity bonds issued to finance highway projects and rail-truck transfer facilities Transportation 2005 103, 141, 142(m), and 146 $238 $227 $216 $198 (Continued on next page)
FY 2013 Proposed Budget and Financial Plan Revenue 4-55 Table 4-19 District of Columbia Tax Expenditure Estimates, for FY 2012 - FY 2015 Federal Conformity Estimates (Individual and Corporate Income Taxes) Revenue Forgone ($ in thousands) Year Internal Revenue No. Name of Tax expenditure Program Area Enacted Code Section FY 2012 FY 2013 FY 2014 FY 2015 Federal Exclusions 68 G.I. Bill education benefits Veterans' benefits 1917 38 USC 5301 $686 $686 $739 $767 69 Veterans' benefits and services Veterans' benefits 1917 38 USC 5301 $2,904 $3,010 $3,062 $3,145 Federal Adjustments 70 Classroom expenses of elementary and secondary school educators Education 2002 62 $187 sunset sunset sunset 71 Higher education expenses Education 2001 222 $634 sunset sunset sunset 72 Interest on student loans Education 1997 221 $507 $634 $634 $713 73 Contributions to health savings accounts Health 2003 223 $1,367 $1,794 $1,794 $2,074 74 Health insurance premiums and long-term care insurance premiums paid by the self-employed Health 1986 162(l) $3,925 $4,343 $4,710 $5,181 75 Contributions to self-employment 401-407, 410-418E, retirement plans Income security 1962 and 457 $12,131 $12,631 $12,988 $13,442 76 Employee contributions to traditional Individual Retirement Accounts Income security 1974 219 and 408 $6,125 $8,538 $10,022 $13,210 77 Overnight travel expenses of National Guard and Reserve members National defense 2003 62(a)(2)(E) and 162 $62 $62 $62 $62 (Continued on next page)
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THE GOVERNMENT OF THE DISTRICT OF C
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The Government Finance Officers Ass
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Office of the Chief Financial Offic
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Council of the District of Columbia
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GOVERNMENT OF THE DISTRICT OF COLUM
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Volumes Bound Separately Volume 2 -
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How to Read the Budget and Financia
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Operating Appendices (Volumes 4 and
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FY 2013 Proposed Budget Changes The
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• Appendices that provide support
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This table presents the agency's to
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This indicates the specific program
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The FY 2013 Proposed Budget Changes
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Agency performance measures describ
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■ ■ ■ ■ ■ ■ ■ ■ ■
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appropriation titles are the agenci
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Figure 1-1 Where the Money Comes Fr
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Table 1-2a Local Funds Expenditure
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Table 1-4 Local Funds Proposed FTEs
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Table 1-5 Major Gross Funds FTE Cha
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Strategic Budgeting 2 The District
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Information Systems In FY 2004, the
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Revenues 2. Taxes. This category in
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7. Interfund Transfers. This line i
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Expenditures (by Appropriation Titl
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43. Contingency Cash Reserve Balanc
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Table 3-1 (Continued) FY 2013 - 201
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Table 3-3 FY 2013 - FY 2016 General
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Table 3-4 FY 2013 - FY 2016 General
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Table 3-5 FY 2013 - FY 2016 Federal
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Revenue 4 TOTAL GENERAL FUND TAX RE
Page 65 and 66: The Economic Outlook Despite a brig
Page 67 and 68: magnitude would have significant ra
Page 69 and 70: acks in federal spending and the fe
Page 71 and 72: Local Fund Property Taxes Real-Prop
Page 73 and 74: Transfer to Convention Center Fund:
Page 75 and 76: Table 4-7 Selective Sales and Excis
Page 77 and 78: Transfer to Healthy DC Fund: Of the
Page 79 and 80: Table 4-10 Other Tax Revenue, Fisca
Page 81 and 82: Property tax changes: Repeal subjec
Page 83 and 84: Table 4-12 (cont.) Policy Proposals
Page 85 and 86: Implement a motor fuel quality test
Page 87 and 88: Table 4-13 (cont) Percentage Change
Page 89 and 90: Table 4-14 (cont) Changes in Genera
Page 91 and 92: Table 4-15 (Cont.) General Purpose
Page 93 and 94: FY 2013 Proposed Budget and Financi
Page 95 and 96: Table 4-17: Special Purpose (O-type
Page 105 and 106: PART A — GENERAL FUND TAXES FY 20
Page 107 and 108: PART A — GENERAL FUND TAXES FY 20
Page 109 and 110: Tax Expenditure Budget FY 2012 - FY
Page 111 and 112: Each tax expenditure was also class
Page 113 and 114: FY FY 2013 Proposed Budget and Fina
Page 115: FY 2013 Proposed Budget and Financi
Page 129 and 130: Specifically, the chapter: • Exam
Page 131 and 132: Table 5-1 Enrollments and Expenditu
Page 133 and 134: Administrator, the Office of the Ch
Page 135 and 136: Table 5-2 Overtime Actual Expenditu
Page 137 and 138: Table 5A-1 (continued) Local Funds
Page 139 and 140: Table 5A-3 Gross Funds Actual Expen
Page 141 and 142: Table 5A-4 Local Funds Actual Expen
Page 143 and 144: Table 5A-6 Federal Grant Actual Exp
Page 145 and 146: Table 5A-8 Dedicated Taxes Funds Ac
Page 147 and 148: Table 6-1 Overview (Dollars in thou
Page 149 and 150: Table 6-3 Capital Fund Pro Forma (D
Page 151 and 152: Table 6-4 OFFICE OF FINANCE AND TRE
Page 153 and 154: Figure 6-2 Number of Capital-Funded
Page 155 and 156: Job Creation and Economic Developme
Page 157 and 158: In FY 2006, the District borrowed $
Page 159 and 160: Appendix A: D.C. Comprehensive Fina
Page 161 and 162: General Fund expenditures) for all
Page 163 and 164: Background: The timely deposit of m
Page 165 and 166: of cash that is not needed to fund
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• Computer hardware system costs
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Background: The District is require
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of the District of Columbia). Amoun
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Any existing Special Purpose Revenu
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the availability of funds is made,
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Appendix B Grant Match and Maintena
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Reporting of Grant Match and Mainte
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B. Economic Development and Regulat
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D. Public Education System (Note: U
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Human Support Services (Dollars in
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G. Financing and Other One agency i
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Intra-District Medicaid Payments (P
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Appendix C Basis of Budgeting and A
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Appendix D: Glossary of Budget Term
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Arbitrage - The simultaneous buying
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Current Services Funding Level (CSF
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Key Result Measures - A set of resu
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Special Purpose Revenue - Funds use
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Appendix E Current Services Funding
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Other Adjustments The following are
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Government of the District of Colum
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AppropriationTitle (Thousands of Do
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AppropriationTitle (Thousands of Do
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AppropriationTitle Agy Cde Governme
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A BILL ---------- IN THE COUNCIL OF
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$11,500,000, to remain available un
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TITLE III--DISTRICT OF COLUMBIA FUN
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other funds, and $9,565,000 from fu
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necessary for reimbursement to the
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Board of Trustees of the University
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from local funds, $26,403,000 from
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contingency reserve fund under sect
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Unemployment Insurance Trust Fund F
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District of Columbia government sub
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corporations, institutions, and org
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District, RLA, or any entity of the
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(44) The play field portion of Rese
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(b) Every remote-vendor that does n
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Council (or Act of Congress, in the
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(a) Section 602(c)(1) of the Distri
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Volume 1 - Executive Summary - Office of the Chief Financial Officer

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