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

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Revenue FY 2013 Proposed Budget and Financial Plan 4-58 Table 4-19 District of Columbia Tax Expenditure Estimates, for FY 2012 - FY 2015 Local Tax Expenditure Estimates D.C. Income Tax (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 Exemptions 1 Additional personal exemption for the blind Income security 1987 § 47-1806.02(d) $96 $103 $106 $109 2 Additional personal exemption for the elderly Income security 1987 § 47-1806.02(e) $4,346 $4,670 $4,800 $4,930 Subtractions from Federal Adjusted Gross Income 3 Qualified high-technology companies: capital gains Economic development 2001 § 47-1803.2(a)(2)(Q) $0 $0 $0 $0 4 Qualified high-technology companies: no no no no depreciable business assets Economic development 2001 § 47.1803.3(a)(18) estimate estimate estimate estimate 5 College savings plan contributions Education 2001 § 47-4501 - § 47-4512 $881 $881 $881 $881 6 Public school teacher expenses Education 2007 § 47-1803.03(b-2) $92 $92 $92 $92 7 Health insurance premiums paid for a same-sex spouse or domestic partner (business income tax) Health 2006 § 47-1803.02(a)(2)(W) $550 $577 $606 $636 8 Health insurance premiums paid for a same-sex spouse or domestic partner (personal income tax) Health 1992 §47-1803.03(a)(15) and 46-401(b) $56 $55 $56 $59 9 Health professional loan repayments Health 2006 § 7-751.01 - § 7-751.16 $58 $58 $58 $58 10 Long-term care insurance premiums Health 2005 § 47-1803.03(b-1) $186 $186 $186 $186 11 Housing relocation assistance Housing 2002 § 42-2851.05 $0 $0 $0 $0 12 D.C. and federal government pension income Income security 1987 § 47-1803.02(a)(2)(N) $4,361 $4,305 $4,419 $4,612 13 D.C. and federal government survivor benefits Income security 1987 § 47-1803.02(a)(2)(N) $3,928 $3,877 $3,980 $4,154 14 Disability payments for the permanently and totally disabled Income security 1985 § 47-1803.02(a)(2)(M) $72 $71 $73 $76 15 Income of persons with a permanent and total disability Income security 2005 § 47-1803.02(a)(2)(V) $457 $451 $463 $484 16 Railroad retirement system benefits Income security 1985 § 47-1803.02(a)(2)(L) $82 $81 $83 $87 17 Social Security benefits for retired workers Income security 1985 § 47-1803.02(a)(2)(L) $14,763 $14,574 $14,959 $15,613 (Continued on next page)
FY 2013 Proposed Budget and Financial Plan Revenue 4-59 Table 4-19 District of Columbia Tax Expenditure Estimates, for FY 2012 - FY 2015 Local Tax Expenditure Estimates D.C. Income Tax (Individual and Corporate Income Taxes) Revenue Forgone ($ in thousands) Year Internal Revenue No. Name of Tax expenditure Program Area Enacted Code Section FY 2012 FY 2013 FY 2014 FY 2015 Subtractions from Federal Adjusted Gross Income (cont) 18 Social Security benefits for the disabled Income security 1985 § 47-1803.02(a)(2)(L) $3,614 $3,567 $3,662 $3,822 19 Social Security benefits for dependents and survivors Income security 1985 § 47-1803.02(a)(2)(L) $2,074 $2,047 $2,101 $2,193 20 Environmental savings account Natural resources contributions and earnings and environment 2001 § 8-637.03 minimal minimal minimal minimal 21 Rental assistance to police officers Public safety 1993 § 42-2902 minimal minimal minimal minimal 22 Compensatory damages awarded § 47-1803.02(a)(2)(U) in a discrimination case Social policy 2002 and § 47-1806.10 $25 $25 $26 $27 23 Poverty lawyer loan assistance Social policy 2007 § 47-1803.02(a)(2)(X) $33 $33 $33 $33 Credits 24 Economic development zone § 6-1501, § 6-1502, incentives for businesses Economic development 1988 § 6-1504, and § 47-1807.06 $0 $0 $0 $0 25 Qualified high-technology companies: corporate income tax reduction Economic development 2001 § 47-1817.06 $5,144 $5,305 $5,396 $5,646 26 Qualified high-technology companies: employee relocation incentives Economic development 2001 § 47-1817.02 $3,470 $3,578 $3,640 $3,809 27 Qualified high-technology companies: included included included included employment incentives Economic development 2001 § 47-1817.03 in #26 in #26 in #26 in #26 28 Qualified high-technology companies: Economic development 2001 § 47-1817.05 included included included included incentives to employ disadvantaged workers in #26 in #26 in #26 in #26 29 Qualified high-technology companies: Economic development 2001 § 47-1817.04 included included included included incentives to retrain disadvantaged workers in #26 in #26 in #26 in #26 30 First-time home purchase for D.C. government employees Employment 2000 § 42-2506 $116 $116 $116 $116 31 Job growth tax credit Employment 2010 § 47-1807.09 $0 $158 $399 $721 32 Paid leave for organ or bone marrow Health 2006 § 47-1807.08 no no no no donors estimate estimate estimate estimate 33 Employer-assisted home purchases Housing 2002 § 47-1807.07 minimal minimal minimal minimal (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
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The Economic Outlook Despite a brig
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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 119: 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
Page 167 and 168: • Computer hardware system costs
Page 169 and 170: 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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