1 ______2 Councilmember Charles Allen Councilmember Elissa Silverman 3 4 5 ______6 Councilmember Brianne K. Nadeau Councilmember Janeese Lewis George 7 8 9 ______10 Councilmember Christina Henderson Councilmember Vincent C. Gray 11 12 13 ______14 Councilmember Brooke Pinto Councilmember Mary M. Cheh 15 16 17 ______18 Councilmember Robert C. White, Jr. Councilmember Trayon White, Sr. 19 20 21 22 ______23 Councilmember Anita Bonds 24 25 26 27 28 29 30 A BILL 31 32 33 ______34 35 36 IN THE COUNCIL OF THE DISTRICT OF COLUMBIA 37 38 ______39 40 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. 43

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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 § 1–301.47a).

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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