Page:United States Statutes at Large Volume 111 Part 1.djvu/802

 Ill STAT. 778 PUBLIC LAW 105-33 —AUG. 5, 1997 (4) DISTRICT OF COLUMBIA REVENUE ACT OF 1939. — The District of Columbia Revenue Act of 1939 (DC Code, sec. 47- 3401 et seq.) is amended as follows: (A) In section 603(b) (as redesignated by section 11402)— (i) in paragraph (5), by adding "and" at the end; (ii) in paragraph (6), by striking "; and" and inserting a period; and (iii) by striking paragraph (7). (B) In section 603(c) (as redesignated by section 11402), by amending subparagraph (C) to read as follows: "(C) APPLICABLE LIMIT DEFINED. —In this paragraph, the 'applicable limit' for a fiscal year is equal to 15 percent of the total anticipated revenues of the District government for such fiscal year, as certified by the Mayor at the time of the Mayor's requisition for an advance.". (C) In section 605(b) (as redesignated by section 11402)— (i) by striking paragraph (1) and redesignating paragraphs (2) through (4) as paragraphs (1) through (3); (ii) in paragraph (1) (as so redesignated), by striking "OTHER" in the heading; (iii) in paragraph (1) (as so redesignated), by striking "If, after" and all that follows through "the Secretary" and inserting 'The Secretary"; (iv) in paragraph (1) (as so redesignated), by striking "to individuals," and inserting "to individuals (including any Federal contribution authorized to be appropriated pursuant to section 11601(c)(2) of the Balanced Budget Act of 1997),"; (v) in paragraph (2) (as so redesignated), by striking "paragraphs (1) and (2)" and inserting "paragraph (l)";and (vi) in paragraph (3) (as so redesignated), by striking "(1) through (3)" and inserting "(1) and (2)". (c) FEDERAL CONTRIBUTION TO OPERATIONS OF GOVERNMENT OF NATION'S CAPITAL.— (1) FINDINGS. —Congress finds as follows: (A) Congress has restricted the overall size of the District of Columbia's economy by limiting the height of buildings in the District and imposing other limitations relating to the Federal presence in the District. (B) Congress has imposed limitations on the District's ability to tax income earned in the District of Columbia. (C) The unique status of the District of Columbia as the seat of the government of the United States imposes unusual costs and requirements which are not imposed on other jurisdictions and many of which are not directly reimbursed by the Federal government. (D) These factors play a significant role in causing the relative tax burden on District residents to be greater than the burden on residents in other jurisdictions in the Washington, D.C. metropolitan area and in other cities of comparable size.

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