Chapter 34. Miscellaneous Provisions.

§ 47–3401. Transitional provision for short-term advances.

(a) Transitional short-term advances made before October 1, 1995. —

(1) In general. — If the conditions in paragraph (2) of this subsection are satisfied, the Secretary shall make an advance of funds from time to time, out of any money in the Treasury not otherwise appropriated, for the purpose of assisting the District government in meeting its general expenditures, as authorized by Congress.

(2) Conditions to making any transitional short-term advance before October 1, 1995. — The Secretary shall make an advance under this subsection if the following conditions are satisfied:

(A) The Mayor delivers to the Secretary a requisition for an advance under this section;

(B) As of the date on which the requisitioned advance is to be made, the Authority has not approved a financial plan and budget for the District government as meeting the requirements of the District of Columbia Financial Responsibility and Management Assistance Act of 1995;

(D) The District government has delivered to the Secretary:

(i) A schedule setting forth the anticipated timing and amounts of requisitions for advances under this subsection; and

(ii) Evidence demonstrating to the satisfaction of the Secretary that the District government is effectively unable to obtain credit in the public credit markets or elsewhere in sufficient amounts and on sufficiently reasonable terms to meet the District government’s financing needs;

(E) The Secretary determines that there is reasonable assurance of reimbursement for the advance from the amount authorized to be appropriated as the annual Federal payment to the District of Columbia under title V of the District of Columbia Home Rule Act for the fiscal year ending September 30, 1996; and

(F) Except during the 45-day period beginning on the date of the appointment of the members of the Authority, the Authority makes the findings described in § 47-392.04.

(3) Amount of any transitional short-term advance made before October 1, 1995. —

(A) In general. — Except as provided in subparagraph (C) of this paragraph, if the conditions described in subparagraph (B) of this paragraph are satisfied, each advance made under this subsection shall be in the amount designated by the Mayor in the Mayor’s requisition for such advance, except that:

(i) The total amount requisitioned under this subsection during the 30-day period which begins on the date of the first requisition made under this subsection may not exceed 331/3% of the fiscal year 1995 limit;

(ii) The total amount requisitioned under this subsection during the 60-day period which begins on the date of the first requisition made under this subsection may not exceed 662/3% of the fiscal year 1995 limit; and

(iii) The total amount requisitioned under this subsection after the expiration of the 60-day period which begins on the date of the first requisition made under this subsection may not exceed 100% of the fiscal year 1995 limit.

(B) Conditions applicable to designated amount. — Subparagraph (A) of this paragraph applies if the Mayor determines that the amount designated in the Mayor’s requisition for such advance is needed to accomplish the purpose described in paragraph (1) of this subsection, and (except during the 45-day period beginning on the date of the appointment of the members of the Authority) the Authority approves such amount.

(C) Aggregate maximum amount outstanding. — The sum of the anticipated principal and interest requirements of all advances made under this subsection may not be greater than the fiscal year 1995 limit.

(D) Fiscal year 1995 limit described. — In this paragraph, the “fiscal year 1995 limit” means the amount authorized to be appropriated to the District of Columbia as the annual federal payment to the District of Columbia under title V of the District of Columbia Home Rule Act for the fiscal year ending September 30, 1996.

(4) Maturity of any transitional short-term advance made before October 1, 1995. —

(A) In general. — Except as provided in subparagraph (B) of this paragraph, each advance made under this subsection shall mature on the date designated by the Mayor in the Mayor’s requisition for such advance.

(B) Latest permissible maturity date. — Notwithstanding subparagraph (A) of this paragraph, the maturity date for any advance made under this subsection shall not be later than October 1, 1995.

(5) Interest rate. — Each advance made under this subsection shall bear interest at an annual rate equal to the rate determined by the Secretary at the time that the Secretary makes such advance taking into consideration the prevailing yield on outstanding marketable obligations of the United States with remaining periods to maturity comparable to the maturity of such advance, plus 1/8 of 1%.

(6) Deposit of advances. —

(A) In general. — Except as provided in subparagraph (B) of this paragraph, each advance made under this subsection for the account of the District government shall be deposited by the Secretary into such account as is designated by the Mayor in the Mayor’s requisition for such advance.

(B) Exception. — Notwithstanding subparagraph (A) of this paragraph, if (in accordance with § 47-392.04(b)(2) the Authority delivers a letter requesting the Secretary to deposit all advances made under this subsection for the account of the District government in an escrow account held by the Authority, each advance made under this subsection for the account of the District government after the date of such letter shall be deposited by the Secretary into the escrow account specified by the Authority in such letter.

(b) Transitional short-term advances made on or after October 1, 1995, and before February 1, 1996. —

(1) In general. — If the conditions in paragraph (2) of this subsection are satisfied, the Secretary shall make an advance of funds from time to time, out of any money in the Treasury not otherwise appropriated, for the same purpose as advances are made under subsection (a) of this section.

(2) Terms and conditions. —

(A) In general. — Except as provided in subparagraph (B), paragraphs (2), (4), and (5) of section (a) of this section (other than subparagraph (F) of paragraph (2)) shall apply to any advance made under this subsection.

(B) Exceptions. —

(i) New conditions precedent to making advances. — The conditions described in subsection (a)(2) of this section shall apply with respect to making advances on or after October 1, 1995, in the same manner as such conditions apply with respect to making advances before October 1, 1995, except that:

(I) Subsection (a)(2)(C) of this section (relating to the last day on which advances may be made) shall be applied as if the reference to “September 30, 1995” were a reference to “January 31, 1996”;

(II) Subsection (a)(2)(E) of this section (relating to the Secretary’s determination of reasonable assurance of reimbursement from the annual federal payment appropriated to the District of Columbia) shall be applied as if the reference to “September 30, 1996” were a reference to “September 30, 1997”;

(III) The Secretary may not make an advance under this subsection unless all advances made under subsection (a) of this section are fully reimbursed by withholding from the annual federal payment appropriated to the District of Columbia for the fiscal year ending September 30, 1996, under title V of the District of Columbia Home Rule Act, and applying toward reimbursement for such advances an amount equal to the amount needed to fully reimburse the Treasury for such advances; and

(IV) The Secretary may not make an advance under this subsection unless the Authority has provided the Secretary with the prior certification described in § 47-392.4(a)(1) [now § 47-392.04].

(ii) New latest permissible maturity date. — The provisions of subsection (a)(4) of this section shall apply with respect to the maturity of advances made after October 1, 1995, in the same manner as such provisions apply with respect to the maturity of advances made before October 1, 1995, except that subparagraph (B) of such subsection (relating to the latest permissible maturity date) shall apply as if the reference to “October 1, 1995” were a reference to “October 1, 1996”.

(i) In general. — Except as provided in sub-subparagraph (iii) of this subparagraph, if the conditions described in sub-subparagraph (ii) of this subparagraph are satisfied, each advance made under this subsection shall be in the amount designated by the Mayor in the Mayor’s requisition for such advance.

(ii) Conditions applicable to designated amount. — Sub-subparagraph (i) of this subparagraph applies if the Mayor determines that the amount designated in the Mayor’s requisition for such advance is needed to accomplish the purpose described in paragraph (1) of this subsection, and the Authority approves such amount.

(iii) Aggregate maximum amount outstanding. — The sum of the anticipated principal and interest requirements of all advances made under this paragraph may not be greater than 60% of the fiscal year 1996 limit.

(D) Deposit of advances. — As provided in § 47-392.04(b), each advance made under this subsection for the account of the District shall be deposited by the Secretary into an escrow account held by the Authority.

(E) Fiscal Year 1996 limit described. — In this paragraph, the term “Fiscal Year 1996 limit” means the amount authorized to be appropriated to the District of Columbia as the annual Federal payment to the District of Columbia under title V of the District of Columbia Home Rule Act for the fiscal year ending September 30, 1997.

(1) In general. — If the conditions in paragraph (2) of this subsection are satisfied, the Secretary shall make an advance of funds from time to time, out of any money in the Treasury not otherwise appropriated, for the same purpose as advances are made under subsection (a) of this section.

(2) Terms and conditions. —

(A) In general. — Except as provided in subparagraph (B) of this paragraph, subsection (b)(2) of this section shall apply to any advance made under this subsection.

(B) Exceptions. — The conditions applicable under subsection (b)(2) of this section (other than paragraph (2)(B) of subsection (a)) shall apply with respect to making advances on or after February 1, 1996, and before October 1, 1996, in the same manner as such conditions apply to making advances under such subsection, except that:

(i) In applying subparagraph (C) of subsection (a)(2) (as described in subsection (b)(2)(B)(i)(I)), the reference to “September 30, 1995” shall be deemed to be a reference to “September 30, 1996”;

(ii) Subparagraph (C)(iii) of subsection (b)(2) shall apply as if the reference to “60%” were a reference to “40%”; and

(iii) No advance may be made unless the Secretary has been provided the certifications and information described in § 47-3401.02(b)(3) through (6).

(d) Transitional short-term advances made on or after October 1, 1996, and before October 1, 1997. —

(1) In general. — If the conditions in paragraph (2) of this subsection are satisfied, the Secretary shall make an advance of funds from time to time, out of any money in the Treasury not otherwise appropriated, for the same purpose as advances are made under subsection (a) of this section.

(2) Terms and conditions. —

(A) In general. — Except as provided in subparagraph (B) of this paragraph, paragraphs (2), (4), and (5) of subsection (a) of this section (other than subparagraphs (B) and (F) of paragraph (2)) shall apply to any advance made under this subsection.

(B) Exceptions. —

(i) New conditions precedent to making advances. — The conditions described in subsection (a)(2) of this section shall apply with respect to making advances on or after October 1, 1996, and before October 1, 1997, in the same manner as such conditions apply with respect to making advances before October 1, 1995, except that:

(I) Subparagraph (C) of this paragraph (relating to the last day on which advances may be made) shall be applied as if the reference to “September 30, 1995” were a reference to “September 30, 1997”;

(II) Subparagraph (E) of this paragraph (relating to the Secretary’s determination of reasonable assurance of reimbursement from the annual federal payment appropriated to the District of Columbia) shall be applied as if the reference to “September 30, 1996” were a reference to “September 30, 1998”;

(III) The Secretary may not make an advance under this subsection unless all advances made under subsections (b) and (c) of this section are fully reimbursed by withholding from the annual federal payment appropriated to the District of Columbia for the fiscal year ending September 30, 1997, under title V of the District of Columbia Home Rule Act, and applying toward reimbursement for such advances an amount equal to the amount needed to fully reimburse the Treasury for such advances; and

(IV) The Secretary may not make an advance under this subsection unless the Secretary has been provided the certifications and information described in § 47-3401.02(b)(3) through (6).

(ii) New latest permissible maturity date. — The provisions of subsection (a)(4) of this section shall apply with respect to the maturity of advances made under this subsection, in the same manner as such provisions apply with respect to the maturity of advances made before October 1, 1995, except that subparagraph (B) of such subsection (relating to the latest permissible maturity date) shall apply as if the reference to “October 1, 1995” were a reference to “October 1, 1997”.

(iii) Aggregate maximum amount outstanding. — The sum of the anticipated principal and interest requirements of all advances made under this paragraph may not be greater than 100% of the fiscal year 1997 limit.

(iv) Fiscal Year 1997 limit described. — In this subparagraph, the term “Fiscal Year 1997 limit” means the amount authorized to be appropriated to the District of Columbia as the annual Federal payment to the District of Columbia under title V of the District of Columbia Home Rule Act for the fiscal year ending September 30, 1998.

(Aug. 17, 1937, 50 Stat. 692, ch. 690, title VII, § 2; May 16, 1938, 52 Stat. 369, ch. 223, § 7; July 26, 1939, 53 Stat. 1118, ch. 367, title VI; Mar. 2, 1940, 54 Stat. 39, ch. 37, § 3; June 27, 1942, 56 Stat. 460, ch. 452, § 11; June 28, 1944, 58 Stat. 533, ch. 300, § 14; Apr. 17, 1995, 109 Stat. 120, Pub. L. 104-8, § 204(c); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 5, 1997, 111 Stat. 767, Pub. L. 105-33, §§ 11403(a), 11404.)

Prior Codifications

1981 Ed., § 47-3401.

1973 Ed., § 47-2501.

Section References

This section is referenced in § 1-206.03, § 47-391.07, § 47-392.04, § 47-392.05, § 47-392.08, § 47-392.09, § 47-3401.02, § 47-3401.03, and § 47-3401.04.

Cross References

Budget and financial management, existing provisions and procedure and practice preserved, borrowing and spending limitations, see § 1-206.03.

Budget and financial management, suspension of activities upon payment of Authority obligations, see § 47-391.07.

District government, financial plan and budget, control periods described, initiation under certain sections, see § 47-392.09.

District government, financial plan and budget, deposit of annual federal contribution with Authority, exception, see § 47-392.05.

District government, financial plan and budget, restrictions on borrowing during control year, application to certain sections, see § 47-392.04.

District government, financial plan and budget, special rules for Fiscal Year 1996, prohibition against allocation of advances if certification in effect, see § 47-392.08.

Taxation and fiscal affairs, General Fund and special accounts established, see § 47-131.

Tax collection, trust fund deposits and disbursements, see § 47-411.

References in Text

The District of Columbia Financial Responsibility and Management Assistance Act of 1995, referred to in (a)(2)(B), is Pub. Law 104-8, 109 Stat. 97, which is codified primarily as §§ 1-204.24a et seq. and 47-391.01 et seq.

“Title V of the District of Columbia Home Rule Act,” referred to in (a)(3)(D), (b)(2)(B)(i)(III), (b)(2)(E), (d)(2)(B)(i)(III), and (d)(2)(C)(iv), is title V,§ 501 et seq., Pub. L. 93-198, 87 Stat. 774, approved December 24, 1973, codified as §§ 47-3405 and

Editor's Notes

Tax revenue anticipation notes authorized: D.C. Law 6-47, effective July 16, 1985, authorized the issuance of general obligation tax revenue anticipation notes of the District of Columbia to finance general governmental expenses for fiscal year 1986.

D.C. Act 7-77, effective October 16, 1987, authorized the issuance of general obligation tax revenue anticipation notes of the District of Columbia to finance general governmental expenses for fiscal year 1988.

D.C. Act 7-246, effective November 15, 1988, as amended by D.C. Act 8-38, effective June 8, 1989, authorized the issuance of general obligation tax revenue anticipation notes of the District of Columbia to finance general governmental expenses for fiscal year 1988.

D.C. Act 8-63, effective July 24, 1989, authorized the issuance of general obligation tax revenue anticipation notes of the District of Columbia to finance general governmental expenses for fiscal year 1989.

D.C. Act 8-214, effective June 12, 1990, authorized the issuance of general obligation tax revenue anticipation notes of the District of Columbia to finance general governmental expenses for fiscal year 1989.

D.C. Act 8-246, effective July 18, 1990, as amended by D.C. Act 8-285, effective December 14, 1990, and D.C. Law 9-46, effective August 17, 1991, authorized the issuance of general obligation tax revenue anticipation notes of the District of Columbia to finance general governmental expenses for fiscal year 1990.

Section 401 of D.C. Law 9-46 provided that “(a) title I shall not apply during the fiscal year ending September 30, 1991, if tax revenue anticipation notes are issued pursuant to title II.

“(b) Title I shall not apply during the fiscal year ending September 30, 1992, if tax revenue anticipation notes are issued pursuant to title III.

“(c) No tax revenue anticipation notes shall be issued pursuant to this act after the issuance of general obligation bonds to finance the accumulated deficit of the District.”

D.C. Law 9-46, effective August 17, 1991, authorized the issuance of general obligation tax revenue anticipation notes of the District of Columbia to finance general governmental expenses for fiscal year 1992.

Issuance of general obligation revenue anticipation notes of District to finance its general governmental expenses for fiscal 1987 authorized: See D.C. Act 6-213, approved October 10, 1986, 31 DCR 6506.

Delegation of Authority

Delegation of authority under D.C. Act 8-246, the “Tax Revenue Anticipation Notes Act of 1990.”, see Mayor’s Order 90-118, September 27, 1990.

Delegation of authority under D.C. Law 9-46, the “General Fund Recovery Act of 1991.”, see Mayor’s Order 91-147, October 4, 1991.

Delegation of authority under D.C. Act 8-246, the “Tax Revenue Anticipation Notes Act of 1990”, see Mayor’s Order 90-118, September 27, 1990.

Delegation of authority under D.C. Law 9-46, the “General Fund Recovery Act of 1991”, see Mayor’s Order 91-147, October 4, 1991.

§ 47–3401.01. Intermediate-term advances for liquidation of deficit.

(a) In general. — If the conditions in subsection (b) of this section are satisfied, the Secretary shall make an advance of funds from time to time, out of any money in the Treasury not otherwise appropriated and to the extent provided in advance in annual appropriations acts, for the purpose of assisting the District government in liquidating the outstanding accumulated operating deficit of the general fund of the District government existing as of September 30, 1997.

(b) Conditions to making any intermediate-term advance. — The Secretary shall make an advance under this section if

(1) The Mayor delivers to the Secretary the following instruments, in form and substance satisfactory to the Secretary:

(A) A financing agreement in which the Mayor agrees to procedures for requisitioning advances;

(B) A requisition for an advance under this section; and

(C) A promissory note evidencing the District government’s obligation to reimburse the Treasury for the requisitioned advance, which note may be a general obligation bond issued under § 1-204.61 by the District government to the Secretary if the Secretary determines that such a bond is satisfactory;

(2) The date on which the requisitioned advance is requested to be made is not later than 3 years from the date of enactment of the Balanced Budget Act of 1997;

(3) The District government delivers to the Secretary:

(A) Evidence demonstrating to the satisfaction of the Secretary that, at the time of the Mayor’s requisition for an advance, the District government is effectively unable to obtain credit in the public credit markets or elsewhere in sufficient amounts and on sufficiently reasonable terms to meet the District government’s need for financing to accomplish the purpose described in subsection (a) of this section; and

(B) A schedule setting out the anticipated timing and amounts of requisitions for advances under this section;

(4) The Authority certifies to the Secretary that:

(A) There is an approved financial plan and budget in effect under the District of Columbia Financial Responsibility and Management Assistance Act of 1995 for the fiscal year in which the requisition is to be made;

(B) At the time that the Mayor’s requisition for an advance is delivered to the Secretary, the District government is in compliance with the approved financial plan and budget;

(C) Both the receipt of funds from such advance and the reimbursement of Treasury for such advance are consistent with the approved financial plan and budget for the year;

(D) Such advance will not adversely affect the financial stability of the District government; and

(E) At the time that the Mayor’s requisition for an advance is delivered to the Secretary, the District government is effectively unable to obtain credit in the public credit markets or elsewhere in sufficient amounts and on sufficiently reasonable terms to meet the District government’s need for financing to accomplish the purpose described in subsection (a) of this section;

(5) The Inspector General of the District of Columbia certifies to the Secretary the information described in subparagraphs (A) through (D) of paragraph (4), and in making this certification, the Inspector General may rely upon an audit conducted by an outside auditor engaged by the Inspector General under § 1-301.115a(a)(4) if, after reasonable inquiry, the Inspector General concurs in the findings of such audit;

(6) The Secretary determines that:

(A) There is reasonable assurance of reimbursement for the requisitioned advance; and

(B) The debt owed by the District government to the Treasury on account of the requisitioned advance will not be subordinate to any other debt owed by the District or to any other claims against the District; and

(7) The Secretary receives from such persons as the Secretary determines to be appropriate such additional certifications and opinions relating to such matters as the Secretary determines to be appropriate.

(1) In general. — Except as provided in paragraph (3) of this subsection, if the conditions in paragraph (2) of this subsection are satisfied, each advance made under this section shall be in the amount designated by the Mayor in the Mayor’s requisition for such advance.

(2) Conditions applicable to designated amount. — Paragraph (1) of this subsection applies if—

(A) The Mayor certifies that the amount designated in the Mayor’s requisition for such advance is needed to accomplish the purpose described in subsection (a) of this section within 30 days of the time that the Mayor’s requisition is delivered to the Secretary; and

(B) The Authority concurs in the Mayor’s certification under subparagraph (A) of this paragraph.

(3) Maximum amount. — Notwithstanding paragraph (1) of this subsection, the aggregate amount of all advances made under this section shall not be greater than $300,000,000.

(d) Maturity of any intermediate-term advance. —

(1) In general. — Except as provided in paragraphs (2) and (3) of this subsection, each advance made under this section shall mature on the date designated by the Mayor in the Mayor’s requisition for such advance.

(2) Latest permissible maturity date. — Notwithstanding paragraph (1) of this subsection, the maturity date for any advance made under this section shall not be later than 10 years from the date on which the first advance under this section is made.

(3) [Reserved].

(4) Secretary’s right to require early reimbursement. — Notwithstanding paragraph (1) of this subsection, if the Secretary determines, at any time while any advance made under this section has not been fully reimbursed, that the District is able to obtain credit in the public credit markets or elsewhere in sufficient amounts and on sufficiently reasonable terms, in the judgment of the Secretary, to refinance all or a portion of the unpaid balance of such advance in the public credit markets or elsewhere without adversely affecting the financial stability of the District government, the Secretary may require reimbursement for all or a portion of the unpaid balance of such advance at any time after the Secretary makes the determination.

(e) Interest rate. — Each advance made under this section shall bear interest at an annual rate equal to a rate determined by the Secretary at the time that the Secretary makes such advance taking into consideration the prevailing yield on outstanding marketable obligations of the United States with remaining periods to maturity comparable to the repayment schedule of such advance, plus 1/8 of 1%.

(f) Other terms and conditions. — Each advance made under this section shall be on such other terms and conditions, including repayment schedule, as the Secretary determines to be appropriate.

(g) Deposit of advances. — As provided in § 47-392.04(b) advances made under this section for the account of the District government shall be deposited by the Secretary into an escrow account held by the Authority.

(July 26, 1939, 53 Stat. 1118, ch. 367, title VI, § 602; as added Aug. 5, 1997, 111 Stat. 765, Pub. L. 105-33, § 11402(2); Apr. 20, 1999, D.C. Law 12-264, § 52(v), 46 DCR 2118; Apr. 12, 2000, D.C. Law 13-91, §§ 156(d), 160(b)(1), 47 DCR 520.)

Prior Codifications

1981 Ed., § 47-3401.1.

Section References

This section is referenced in § 1-301.115a.

Effect of Amendments

Section 156 (d) of Laws 13-91 validated a previously made technical amendment in subsecs. (4)(b) and (c)(2)(B).

Section 160 (b) of D.C. Law 13-91 made a technical correction.

Cross References

Budget and financial management, existing provisions and procedure and practice preserved, borrowing and spending limitations, see § 1-206.03.

Budget and financial management, suspension of activities upon payment of Authority obligations, see § 47-391.07.

District government, financial plan and budget, control periods described, initiation under certain sections, see § 47-392.09.

District government, financial plan and budget, deposit of annual federal contribution with Authority, exception, see § 47-392.05.

District government, financial plan and budget, restrictions on borrowing during control year, application to certain sections, see § 47-392.04.

District government, financial plan and budget, special rules for Fiscal Year 1996, prohibition against allocation of advances if certification in effect, see § 47-392.08.

Procurement, office of the Inspector General, powers, duty to provide certification, see § 2-302.08.

References in Text

The “Balanced Budget Act of 1997,” referred to in (b)(2), is Pub. L. 105-33, 111 Stat. 251, effective August 5, 1997.

The “District of Columbia Financial Responsibility and Management Assistance Act of 1995,” referred to in (b)(4)(A), is Pub. L. 104-8, 109 Stat. 97, approved April 17, 1995.

§ 47–3401.02. Short-term advances for seasonal cash-flow management.

(a) In general. — If the conditions in subsection (b) of this section are satisfied, the Secretary shall make an advance of funds from time to time, out of any money in the Treasury not otherwise appropriated, for the purpose of assisting the District government in meeting its general expenditures, as authorized by Congress, at times of seasonal cash-flow deficiencies.

(b) Conditions to making any short-term advance. — The Secretary shall make an advance under this section if:

(1) The Mayor delivers to the Secretary a requisition for an advance under this section;

(2) The date on which the requisitioned advance is to be made is in a control period;

(3) The Authority certifies to the Secretary that:

(A) The District government has prepared and submitted a financial plan and budget for the District government;

(B) There is an approved financial plan and budget in effect under the District of Columbia Financial Responsibility and Management Assistance Act of 1995 for the fiscal year for which the requisition is to be made;

(C) At the time of the Mayor’s requisition for an advance, the District government is in compliance with the financial plan and budget;

(D) Both the receipt of funds from such advance and the reimbursement of the Treasury for such advance are consistent with the financial plan and budget for the year; and

(E) Such advance will not adversely affect the financial stability of the District government;

(4) The Authority certifies to the Secretary, at the time of the Mayor’s requisition for an advance, that the District government is effectively unable to obtain credit in the public credit markets or elsewhere in sufficient amounts and on sufficiently reasonable terms to meet the District government’s financing needs;

(5) The Inspector General of the District of Columbia certifies to the Secretary the information described in paragraph (3) of this subsection by providing the Secretary with a certification conducted by an outside auditor under a contract entered into pursuant to § 1-301.115a(a)(4); and

(6) The Secretary receives such additional certifications and opinions relating to the financial position of the District government as the Secretary determines to be appropriate from such other federal agencies and instrumentalities as the Secretary determines to be appropriate.

(7) Repealed.

(2) Conditions applicable to designated. — Paragraph (1) of this subsection applies if:

(A) The Mayor determines that the amount designated in the Mayor’s requisition for such advance is needed to accomplish the purpose described in subsection (a) of this section; and

(B) The Authority:

(i) Concurs in the Mayor’s determination under subparagraph (A) of this paragraph; and

(ii) Determines that the reimbursement obligation of the District government for an advance made under this section in the amount designated in the Mayor’s requisition is consistent with the financial plan for the year.

(3) Maximum amount outstanding. —

(A) In general. — Notwithstanding paragraph (1) of this subsection, the unpaid principal balance of all advances made under this section in any fiscal year of the District government shall not at any time be greater than 100% of applicable limit.

(B) Special rule for Fiscal Year 1997. — The unpaid principal balance of all advances made under this section in Fiscal Year 1997 of the District government shall not at any time be greater than the difference between:

(i) 150% of the applicable limit for such fiscal year; and

(ii) The unpaid principal balance of any advances made under § 47-3401(d).

(C) Applicable limit defined. — In this paragraph, the “applicable limit” for a fiscal year is equal to 15% 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.

(d) Maturity of any short-term advance. —

(1) In general. — Except as provided in paragraph (3) of this subsection, if the condition in paragraph (2) of this subsection is satisfied, each advance made under this section shall mature on the date designated by the Mayor in the Mayor’s requisition for such advance.

(2) Condition applicable to designated maturity. — Paragraph (1) of this subsection applies if the Authority determines that the reimbursement obligation of the District government for an advance made under this section having the maturity date designated in the Mayor’s requisition is consistent with the financial plan for the year.

(3) Latest permissible maturity date. — Notwithstanding paragraph (1) of this subsection, the maturity date for any advance made under this section shall not be later than 11 months after the date on which such advance is made.

(f) Ten-business-day zero balance requirement. — After the expiration of the 12-month period beginning on the date on which the first advance is made under this section, the Secretary shall not make any new advance under this section unless the District government has:

(1) Reduced to zero at the same time the principal balance of all advances made under this section at least once during the previous 12-month period; and

(2) Not requisitioned any advance to be made under this section in any of the 10 business days following such reduction.

(g) Deposit of advances. — As provided in § 47-392.04(b), advances made under this section for the account of the District government shall be deposited by the Secretary into an escrow account held by the Authority.

(July 26, 1939, 53 Stat. 1118, ch. 367, title VI, § 602; as added Apr. 17, 1995, 109 Stat. 120, Pub. L. 104-8, § 204(c); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; renumbered as § 603, Aug. 5, 1997, 111 Stat. 765, Pub. L. 105-33, §§ 11402(1), 11601(b)(4)(A), (B); Apr. 20, 1999, D.C. Law 12-264, § 52(w), 46 DCR 2118; Apr. 12, 2000, D.C. Law 13-91, § 160(b)(2), 47 DCR 520.)

Prior Codifications

1981 Ed., § 47-3401.2.

Section References

This section is referenced in § 47-3401 and § 47-3401.04.

Effect of Amendments

D.C. Law 13-91 made a technical correction.

Cross References

Budget and financial management, existing provisions and procedure and practice preserved, borrowing and spending limitations, see § 1-206.03.

Budget and financial management, suspension of activities upon payment of Authority obligations, see § 47-391.07.

District government, financial plan and budget, control periods described, initiation under certain sections, see § 47-392.09.

District government, financial plan and budget, deposit of annual federal contribution with Authority, exception, see § 47-392.05.

District government, financial plan and budget, restrictions on borrowing during control year, application to certain sections, see § 47-392.04.

District government, financial plan and budget, special rules for Fiscal Year 1996, prohibition against allocation of advances if certification in effect, see § 47-392.08.

§ 47–3401.03. Security for advances.

(a) In general. — The Secretary shall require the District government to provide such security for any advance made under §§ 47-3401 through 47-3401.04, as the Secretary determines to be appropriate.

(b) Authority to require specific security. — As security for any advance made under §§ 47-3401 through 47-3401.04, the Secretary may require the District government to:

(1) Pledge to the Secretary specific taxes and revenue of the District government, if such pledging does not cause the District government to violate existing laws or contracts; and

(2) Establish a debt service reserve fund pledged to the Secretary.

(July 26, 1939, 53 Stat. 1118, ch. 367, title VI, § 603; as added Apr. 17, 1995, 109 Stat. 120, Pub. L. 104-8, § 204(c); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; renumbered as § 604, Aug. 5, 1997, 111 Stat. 765, Pub. L. 105-33, § 11402(1).)

Prior Codifications

1981 Ed., § 47-3401.3.

Section References

This section is referenced in § 47-392.05.

Cross References

Budget and financial management, existing provisions and procedure and practice preserved, borrowing and spending limitations, see § 1-206.03.

Budget and financial management, suspension of activities upon payment of Authority obligations, see § 47-391.07.

District government, financial plan and budget, control periods described, initiation under certain sections, see § 47-392.09.

District government, financial plan and budget, deposit of annual federal contribution with Authority, exception, see § 47-392.05.

District government, financial plan and budget, restrictions on borrowing during control year, application to certain sections, see § 47-392.04.

District government, financial plan and budget, special rules for Fiscal Year 1996, prohibition against allocation of advances if certification in effect, see § 47-392.08.

§ 47–3401.04. Reimbursement to the Treasury.

(a) Reimbursement amount. —

(1) In general. — Except as provided in paragraph (2) of this subsection, on any date on which a reimbursement payment is due to the Treasury under the terms of any advance made under §§ 47-3401 through 47-3401.04, the District shall pay to the Treasury the amount of such reimbursement payment out of taxes and revenue collected for the support of the District government.

(2) Exceptions for transitional advances. —

(A) Advances made before October 1, 1995. —

(i) Financial plan and budget approved. — If the Authority approves a financial plan for the District government before October 1, 1995, the District government may use the proceeds of any advance made under § 47-3401.02 to discharge its obligation to reimburse the Treasury for any advance made under § 47-3401(a).

(ii) Financial plan and budget not approved. — If the Authority has not approved a financial plan and budget for the District government by October 1, 1995, the annual federal payment appropriated to the District government for the fiscal year ending September 30, 1996, shall be withheld and applied to discharge the District government’s obligation to reimburse the Treasury for any advance made under § 47-3401(a).

(B) Advances made on or after October 1, 1995. —

(i) Financial plan and budget approved. — If the Authority approves a financial plan and budget for the District government during fiscal year 1996, the District may use the proceeds of any advance made under § 47-3401.02 to discharge its obligation to reimburse the Treasury for any advance made under § 47-3401(b).

(ii) Financial plan and budget not approved. — If the Authority has not approved a financial plan and budget for the District government by October 1, 1996, the annual federal payment appropriated to the District government for the fiscal year ending September 30, 1997, shall be withheld and applied to discharge the District government’s obligation to reimburse the Treasury for any advance made under § 47-3401(b).

(b) Remedies for failure to reimburse. — If, on any date on which a reimbursement payment is due to the Treasury under the terms of any advance made under this subchapter, the District government does not make such reimbursement payment, the Secretary shall take the actions listed in this subsection.

(1) Withhold federal payments. — The Secretary shall withhold from each grant, entitlement, loan, or other payment to the District government by the Federal Government not dedicated to making entitlement or benefit payments to individuals (including any Federal contribution authorized to be appropriated pursuant to § 47-3406.02(2)), and apply toward reimbursement for the payment not made, an amount that, when added to the amount withheld from each other such grant, entitlement, loan, or other payment, will be equal to the amount needed to fully reimburse the Treasury for the payment not made.

(2) Attach available District revenues. — If, after the Secretary takes the actions described in paragraph (1) of this subsection, the Treasury is not fully reimbursed, the Secretary shall attach any and all revenues of the District government which the Secretary may lawfully attach, and apply toward reimbursement for the payment not made, an amount equal to the amount needed to fully reimburse the Treasury for the payment not made.

(3) Take other actions. — If, after the Secretary takes the actions described in paragraphs (1) and (2) of this subsection, the Treasury is not fully reimbursed, the Secretary shall take any and all other actions permitted by law to recover from the District government the amount needed to fully reimburse the Treasury for the payment not made.

(July 26, 1939, 53 Stat. 1118, ch. 367, title VI, § 604; as added Apr. 17, 1995, 109 Stat. 120, Pub. L. 104-8, § 204(c); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; renumbered as § 605, Aug. 5, 1997, 111 Stat. 765, Pub. L. 105-33, §§ 11403(b), 11601(b)(4)(C); Apr. 20, 1999, D.C. Law 12-264, § 52(x), 46 DCR 2118.)

Prior Codifications

1981 Ed., § 47-3401.4.

Cross References

Budget and financial management, existing provisions and procedure and practice preserved, borrowing and spending limitations, see § 1-206.03.

Budget and financial management, suspension of activities upon payment of Authority obligations, see § 47-391.07.

District government, financial plan and budget, control periods described, initiation under certain sections, see § 47-392.09.

District government, financial plan and budget, deposit of annual federal contribution with Authority, exception, see § 47-392.05.

District government, financial plan and budget, restrictions on borrowing during control year, application to certain sections, see § 47-392.04.

District government, financial plan and budget, special rules for Fiscal Year 1996, prohibition against allocation of advances if certification in effect, see § 47-392.08.

§ 47–3401.05. Definitions.

For purposes of this chapter:

(1) The term “Authority” means the District of Columbia Financial Responsibility and Management Assistance Authority established under § 47-391.01(a);

(2) The term “control period” has the meaning given such term under § 47-393(4) [§ 47-393(3)];

(3) The term “District government” has the meaning given such term under § 47-393(5);

(4) The term “financial plan and budget” has the meaning given such term under § 47-393(6); and

(5) The term “Secretary” means the Secretary of the Treasury.

§ 47–3402. Annual payment by the United States — Appropriations — Generally.

There are authorized to be appropriated, as the annual payment by the United States toward defraying the expenses of the government of the District of Columbia, not to exceed $173,000,000 for the fiscal year ending June 30, 1972, and not to exceed $178,000,000 for the fiscal year ending June 30, 1973, and for each fiscal year thereafter. Sums appropriated under this section shall be credited to the General Fund of the District of Columbia.

(July 16, 1947, 61 Stat. 361, ch. 258, Art. VI, § 1; May 18, 1954, 68 Stat. 113, ch. 218, title VII, § 701; Sept. 30, 1966, 80 Stat. 857, Pub. L. 89-610, title V, § 501; Nov. 3, 1967, 81 Stat. 339, Pub. L. 90-120, title I, § 101; Aug. 2, 1968, 82 Stat. 612, Pub. L. 90-450, title I, § 101; Oct. 31, 1969, 83 Stat. 180, Pub. L. 91-106, title VII, § 701; Jan. 5, 1971, 84 Stat. 1930, Pub. L. 91-650, title I, § 101; Dec. 15, 1971, 85 Stat. 654, Pub. L. 92-196, title VI, § 601(a); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-3402.

1973 Ed., § 47-2501a.

Section References

This section is referenced in § 47-3403.

Editor's Notes

Federal payment to the District of Columbia: Public Law 104-194, 110 Stat. 2356, the D.C. Appropriations Act, 1997, provided for payment to the District of Columbia for the fiscal year ending September 30, 1997, $660,000,000.

§ 47–3403. Annual payment by the United States — Appropriations — Employee pay increases.

(a) In addition to the amount authorized to be appropriated under § 47-3402 for the fiscal year ending June 30, 1972, there is authorized to be appropriated to the District of Columbia for such fiscal year not to exceed $6,000,000 which may only be used in such fiscal year to pay officers and employees of the District of Columbia increased compensation which is required by comparability adjustments made on or after January 1, 1972, in the rates of pay of statutory pay systems (as defined in § 5301(c) of Title 5, United States Code), based on the 1971 Bureau of Labor Statistics survey.

(b) In addition to the amount authorized to be appropriated under § 47-3402 for the fiscal year ending June 30, 1973, and for each fiscal year thereafter, there is authorized to be appropriated to the District of Columbia not to exceed $12,000,000 for each such fiscal year which may only be used to pay officers and employees of the District of Columbia increased compensation which is required by comparability adjustments made on or after January 1, 1972, in the rates of pay of statutory pay systems (as defined in § 5301(c) of Title 5, United States Code), based on the 1971 Bureau of Labor Statistics survey.

§ 47–3404. Annual payment by the United States — Appropriations — Deficiency.

If in any fiscal year or years a deficiency exists between the amount appropriated and the amount authorized by this article to be appropriated, additional appropriations are hereby authorized for subsequent fiscal years to pay such deficiency or deficiencies.

§ 47–3405. Annual payment by the United States — Duties of Mayor and Council; submittal of request to President. [Repealed]

Repealed.

(Dec. 24, 1973, 87 Stat. 812, Pub. L. 93-198, title V, § 501; Aug. 5, 1997, 111 Stat. 777, Pub. L. 105-33, § 11601(a)(1).)

Prior Codifications

1981 Ed., § 47-3405.

1973 Ed., § 47-2501c.

Effective Dates

Pub. L. 105-33, title XI, § 11721, Aug. 5, 1997, 111 Stat. 786, provided: “Sec. 11721. Effective Date. Except as otherwise provided in this title, the provisions of this title shall take effect on the later of October 1, 1997, or the day the District of Columbia Financial Responsibility and Management Assistance Authority certifies that the financial plan and budget for the District government for fiscal year 1998 meet the requirements of section 201(c)(1) of the District of Columbia Financial Responsibility and Management Assistance Act of 1995, as amended by this title.”

Editor's Notes

This provision is also codified at § 1-205.01.

§ 47–3406. Annual payment by the United States — Appropriation authorization. [Repealed]

Repealed.

(Dec. 24, 1973, 87 Stat. 813, Pub. L. 93-198, title V, § 502; Aug. 29, 1994, 88 Stat. 793, Pub. L. 93-395, § 1(7); Aug. 6, 1981, 95 Stat. 150, Pub. L. 97-30; Oct. 15, 1982, 96 Stat. 1626, Pub. L. 97-34; Aug. 2, 1983, 97 Stat. 367, Pub. L. 98-65; June 12, 1984, 98 Stat. 242, Pub. L. 98-316; Nov. 8, 1984, 98 Stat. 3369, Pub. L. 98-621, § 9(c)(2); Dec. 12, 1989, 103 Stat. 1901, Pub. L. 101-223, § 2(a); Aug. 17, 1991, 105 Stat. 495, Pub. L. 102-102, § 2(a); Aug. 5, 1997, 111 Stat. 777, Pub. L. 105-33, § 11601(a)(1).)

Prior Codifications

1981 Ed., § 47-3406.

1973 Ed., § 47-2501d.

Effective Dates

Pub. L. 105-33, title XI, § 11721, Aug. 5, 1997, 111 Stat. 786, provided:

“Sec. 11721. Effective Date. Except as otherwise provided in this title, provisions of this title shall take effect on the later of October 1, 1997, or the day the District of Columbia Financial Responsibility and Management Assistance Authority certifies that the financial plan and budget for the District government for fiscal year 1998 meet the requirements of section 201(c)(1) of the District of Columbia Financial Responsibility and Management Assistance Act of 1995, as amended by this title.”

Editor's Notes

This provision is also codified at § 1-205.02

Federal payment to the District of Columbia: Public Law 103-127, 106 Stat. 1341, the District of Columbia Appropriations Act, 1994, provided $38,337,000 for the purpose of eliminating the $331,589,000 general fund accumulated deficit as of September 30, 1990.

Federal payment not subject to apportionment: Section 132 of § 1(c) of Pub. L. 100-202, the D.C. Appropriations Act, 1988, provided that beginning with the fiscal year 1988, amounts appropriated for any fiscal year as the Federal payment to the District of Columbia under § 47-3406, shall not be subject to apportionment and shall be paid by the Secretary of the Treasury to the District of Columbia no later than 15 days after the beginning of the fiscal year for which they are appropriated (or no later than 15 days after the date of the enactment of the appropriating Act, if later).

Appropriations not subject to apportionment: Section 135 of § 1(c) of Pub. L. 100-202, the D.C. Appropriations Act, 1988, provided that Federal funds hereafter appropriated to the District of Columbia government shall not be subject to apportionment except to the extent specifically provided by statute.

Public Law 104-194, 110 Stat. 2360, the District of Columbia Appropriations Act, 1997, provided for human support services, $1,685,707,000 and 6,344 full-time equivalent positions (including $961,399,000 and 3,814 full-time equivalent positions from local funds, $676,665,000 and 2,444 full-time equivalent positions from Federal funds, and $47,643,000 and 86 full-time equivalent positions from other funds): Provided, That $24,793,000 of this appropriation, to remain available until expended, shall be available solely for District of Columbia employees’ disability compensation; Provided further, That the District shall not provide free government services such as water, sewer, solid waste disposal or collection, utilities, maintenance, repairs, or similar services to any legally constituted private nonprofit organization (as defined in section 411(5) of Public Law 100-77, approved July 22, 1987) providing emergency shelter services in the District, if the District would not be qualified to receive reimbursement pursuant to the Stewart B. McKinney Homeless Assistance Act, approved July 22, 1987 (101 Stat. 485; Public Law 100-77; 42 U.S.C. 11301 et seq.).

Repayment of loans and interest: Public Law 104-194, 110 Stat. 2360, the District of Columbia Appropriations Act, 1997, provided for reimbursement to the United States of funds loaned in compliance with An Act to provide for the establishment of a modern, adequate, and efficient hospital center in the District of Columbia, approved August 7, 1946 (60 Stat. 896; Public Law 79-648); section 1 of An Act to authorize the Commissioners of the District of Columbia to borrow funds for capital improvement programs and to amend provisions of law relating to Federal Government participation in meeting costs of maintaining the Nation’s Capital City, approved June 6, 1958 (72 Stat. 183; Public Law 85-451, D.C. Code, sec. 10-619); section 4 of An Act to authorize the Commissioners of the District of Columbia to plan, construct, operate and maintain a sanitary sewer to connect the Dulles International Airport with the District of Columbia system, approved June 12, 1960 (74 Stat. 211; Public Law 86-515); section 723 and 743(f) of the District of Columbia Self-Government and Governmental Reorganization Act of 1973, approved December 24, 1973, as amended (87 Stat. 821; Public Law 93-198; D.C. Code, section 1-204.61, note; 91 Stat. 1156, Public Law 95-131; D.C. Code, sec. 10-619, note), including interest as required thereby, $333,710,000 from local funds.

Delegation of Authority

Delegation of authority pursuant to Public Law 101-223, for the Pilot Police Corps Program, see Mayor’s Order 90-131, October 5, 1990.

§ 47–3406.01. Federal payment formula.

Repealed.

§ 47–3406.02. Federal contribution to operations of government of Nation’s Capital.

(a) Findings. — Congress finds as follows:

(1) 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.

(2) Congress has imposed limitations on the District’s ability to tax income earned in the District of Columbia.

(3) 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.

(4) 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.

(b) Federal contribution. —

(1) There is authorized to be appropriated a Federal contribution towards the costs of the operation of the government of the Nation’s capital:

(A) For fiscal year 1998, $190,000,000; and

(B) For each subsequent fiscal year, such amount as may be necessary for such contribution.

(2) In determining the amount appropriated pursuant to the authorization under this subsection, Congress shall take into account the findings described in subsection (a) of this section.

(Aug. 5, 1997, 111 Stat. 778, Pub. L. 105-33, § 11601(c); Apr. 20, 1999, D.C. Law 12-264, § 52(y), 46 DCR 2118; Mar. 2, 2007, D.C. Law 16-191, § 82, 53 DCR 6794.)

Prior Codifications

1981 Ed., § 47-3406.2.

Section References

This section is referenced in § 47-392.05 and § 47-3401.04.

Effect of Amendments

D.C. Law 16-191, in subsec. (b), designated pars. (1) and (2), and redesignated former pars. (1) and (2) as subpars. (b)(1)(A) and (B).

Cross References

District government, financial plan and budget, deposit of annual federal contribution with Authority into escrow account, see § 47-3406.

Taxation and fiscal affairs, failure to reimburse the Treasury, withholding federal payments, see § 47-3401.04.

Emergency Legislation

For temporary (90 day) amendment of section, see § 14 of Finance and Revenue Technical Amendments Second Emergency Amendment Act of 2006 (D.C. Act 16-585, December 28, 2006, 54 DCR 340).

§ 47–3407. Regulations.

The Council of the District of Columbia is authorized to make such rules and regulations as may be necessary to carry out the provisions of the District of Columbia Revenue Act of 1937, as amended and shall prescribe and publish all needful rules and regulations for the enforcement of the Revenue Act of 1939.

§ 47–3408. Severability.

If any provision of the District of Columbia Revenue Act of 1937 and the Revenue Act of 1939, or the application thereof to any person or circumstance, is held invalid, the remainder of the act, and the application of such provisions to other persons or circumstances, shall not be affected thereby.

§ 47–3409. Divulging information obtained from Internal Revenue Service prohibited; penalties.

Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the Mayor or any person having an administrative duty under this chapter to divulge or make known in any manner any information obtained from the Internal Revenue Service in accordance with any provisions of the District of Columbia Revenue Act of 1937, as amended. Any violation of the provisions of this section shall subject the offender to a fine of not more than the amount set forth in [§ 22-3571.01] or imprisonment for 90 days.

(Aug. 17, 1937, 50 Stat. 693, ch. 690, title VII, § 5; May 16, 1938, 52 Stat. 370, ch. 223, § 7; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 11, 2013, D.C. Law 19-317, § 286(z), 60 DCR 2064.)

Prior Codifications

1981 Ed., § 47-3409.

1973 Ed., § 47-2504.

Effect of Amendments

The 2013 amendment by D.C. Law 19-317 substituted “of not more than the amount set forth in [§ 22-3571.01]” for “of $300”.

Emergency Legislation

For temporary (90 days) amendment of this section, see § 286(z) of the Criminal Fine Proportionality Emergency Act of 2013 (D.C. Act 20-45, April 1, 2013, 60 DCR 5400, 20 DCSTAT 1300).

References in Text

The District of Columbia Revenue Act of 1937, referred to in this section, is 50 Stat. 673, approved August 17, 1937.

Editor's Notes

Applicability of D.C. Law 19-317: Section 401 of D.C. Law 19-317 provided that the act shall apply only to offenses committed on or after June 11, 2013.

§ 47–3410. Effect of District of Columbia Tax Enforcement Act of 1982.

(a) If any provision of the District of Columbia Tax Enforcement Act of 1982, including any amendment made by the District of Columbia Tax Enforcement Act of 1982, or the application thereof to any person or circumstance, is held invalid, the remainder of the District of Columbia Tax Enforcement Act of 1982, including the remaining amendments, and the application of such provisions to other persons or circumstances shall not be affected thereby.

(b) The repeal or amendment by the District of Columbia Tax Enforcement Act of 1982 of any provision of law shall not affect any act done or any right accrued or accruing under such provision of law before July 24, 1982, or any suit or proceeding had or commenced before July 24, 1982, but all such rights and liabilities under such acts shall continue and may be enforced in the same manner and to the same extent, as if such repeal or amendment had not been made.

(c) All offenses committed, and all penalties incurred, prior to July 24, 1982, under any provisions of law repealed or amended, may be prosecuted and punished in the same manner and with the same effect as if the District of Columbia Tax Enforcement Act of 1982 had not been enacted.