D.C. Law 23-148. Performing Arts Promotion Temporary Amendment Act of 2020.


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

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.

Law Information


  • D.C. Law 23-148 (PDF)
  • 67 DCR 9955


Oct. 20, 2020

Legislative History (LIMS)

Law 23-148, the “Performing Arts Promotion Temporary Amendment Act of 2020,” was introduced in the Council and assigned Bill No. 23-835 which was retained by the Council. The bill was adopted on first and second readings on July 7, 2020, and July 21, 2020, respectively. After mayoral review, it was assigned Act No. 23-402 on Aug. 12, 2020, and transmitted to Congress for its review. D.C. Law 23-148 became effective Oct. 20, 2020.