ENROLLED ORIGINAL
AN ACT
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IN THE COUNCIL OF THE DISTRICT OF COLUMBIA
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To amend, on a temporary basis, section 47-802 of the District of Columbia Official Code to
extend eligibility for the performance arts venue real property tax rebate program for
certain businesses that host live performances by performing artists during tax year
2020.
BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this
act may be cited as the Performing Arts Promotion Temporary Amendment Act of 2020.
Sec. 2. Section 47-802(17) of the District of Columbia Code is amended by adding a new
subparagraph (C) to read as follows:
(C) For tax year 2020, a business satisfies the requirements of
subparagraph (A)(i) of this paragraph if the business hosts live performances by performing
artists for a minimum of 48 hours per month during at least 5 months of the tax year..
Sec. 3. Fiscal impact statement.
The Council adopts the fiscal impact statement of the Budget Director as the fiscal impact
statement required by section 4a of the General Legislative Procedures Act of 1975, approved
October 16, 2006 (120 Stat. 2038; D.C. Official Code 1-301.47a).
Sec. 4. Effective date.
(a) This act shall take effect after approval by the Mayor (or in the event of veto by the
Mayor, action by the Council to override the veto), a 30-day period of congressional review as
provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved December
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ENROLLED ORIGINAL
24, 1973 (87 Stat. 813; D.C. Official Code 1-206.02(c)(1)), and publication in the District of
Columbia Register.
(b) This act shall expire after 225 days of its having taken effect.
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Chairman
Council of the District of Columbia
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Mayor
District of Columbia
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