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2 Councilmember Charles Allen Councilmember Elissa Silverman
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6 Councilmember Brianne K. Nadeau Councilmember Janeese Lewis George
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10 Councilmember Christina Henderson Councilmember Vincent C. Gray
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14 Councilmember Brooke Pinto Councilmember Mary M. Cheh
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18 Councilmember Robert C. White, Jr. Councilmember Trayon White, Sr.
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23 Councilmember Anita Bonds
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30 A BILL
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36 IN THE COUNCIL OF THE DISTRICT OF COLUMBIA
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41 To amend section 47.1803.02 of the District of Columbia Official Code to exclude
42 unemployment compensation from income taxes levied by the District government.
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44 BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this
45 act may be cited as the Making Unemployment Compensation Nontaxable Amendment Act of
46 2021.
47 Sec. 2. Section 47-1803.02(a)(2) of the District of Columbia Official Code is amended by
48 adding a new subparagraph (KK) to read as follows:
49 (KK) Unemployment insurance benefits provided by the District or any other
50 state, including:
51 (i) District-funded benefits paid pursuant to 51-103 or a similar program
52 in another state, including any extension of the benefits;
53 (ii) Fully or partially federally funded benefits paid pursuant to temporary
54 or permanent unemployment benefits programs, including Federal Pandemic Unemployment
55 Compensation (15 U.S.C. 9023); and
56 (ii) Benefits provided paid pursuant to special programs including Disaster
57 Unemployment Assistance (42 U.S.C. 5177) or Pandemic Unemployment Assistance (15
58 U.S.C. 9021) to individuals who do not qualify for regular unemployment compensation..
59 Sec. 3. Fiscal impact statement.
60 The Council adopts the fiscal impact statement in the committee report as the fiscal
61 impact statement required by section 4a of the General Legislative Procedures Act of 1975,
62 approved October 16, 2006 (120 Stat. 2038; D.C. Official Code 1301.47a).
63 Sec. 4. Effective date.
64 This act shall take effect following approval by the Mayor (or in the event of veto by the
65 Mayor, action by the Council to override the veto), a 30-day period of congressional review as
66 provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved December
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67 24, 1973 (87 Stat. 813: D.C. Official Code 1-206.02(c)(1)) and publication in the District of
68 Columbia Register.
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