March 21, 2023
Nyasha Smith, Secretary
Council of the District of Columbia
1350 Pennsylvania Avenue NW
Washington, DC 20004
Dear Secretary Smith,
Today, I am introducing the Financial Support for Families with Children Amendment Act of
2023. Please find enclosed a signed copy of the legislation, which is co-introduced by
Councilmembers Janeese Lewis George, Charles Allen, Robert White, and Brooke Pinto.
This proposed legislation provides families living in deep poverty a refundable tax credit
equivalent to $1,000 per child annually to support the development and well-being of District
children. This bill is slated to go into effect during the 2024 calendar year and will provide
families greater assistance to care for children.
The COVID-19 pandemic upended how we live and exacerbated racial and socioeconomic
disparities. We know that the District’s poorest children lost more learning
1
, experienced more
socio-emotional strain
2
, and faced even starker health disparities during the pandemic as
compared to their peers
3
. While the District mounts a Come Back Plan, the effects of the
pandemic are still being felt daily for vulnerable families and children – and financial support
provided to these vulnerable families and children can ensure we assuage or even reverse the
negative academic, socio-emotional, and health impacts of the pandemic.
1
The World Bank, “Learning Losses from COVID-19 Could Cost this Generation of Students Close to $17 Trillion in Lifetime
Earnings” 2021. https://www.worldbank.org/en/news/press-release/2021/12/06/learning-losses-from-covid-19-could-cost-
this-generation-of-students-close-to-17-trillion-in-lifetime-earnings
2
Innovate Public Schools, COVID-19 has harmed students’ social-emotional wellbeing, making it even more difficult to learn”
2021.“https://innovateschools.org/research-and-data/learning-loss/covid-19-has-harmed-students-social-emotional-wellbeing-
making-it-even-more-difficult-to-learn/
3
Kaiser Family Foundation, “Headed Back to School: A Look at the Ongoing Effects of COVID-19 on Children’s Health and Well-
Being” 2022. https://www.kff.org/coronavirus-covid-19/issue-brief/headed-back-to-school-a-look-at-the-ongoing-effects-of-
covid-19-on-childrens-health-and-well-being/
In 2021, the Biden administration expanded the federal Child Tax Credit, and poverty declined
in DC for 25,000 children. Families with children received $3,000 to $3,6000 per child and these
monthly payments cut the child poverty rate in DC in half during the temporary expansion.
Research shows that families spent this money to pay bills and buy food and clothing for their
households.
4
A majority of people living in poverty in the District are Black children. According to the DC
Fiscal Policy Institute, “child poverty is higher in DC (22.8%) than nationally (17%), and more
than one-third of Black children live in poverty.” Children living in poverty have lower health
and educational outcomes. By addressing poverty, we will be able to address several other
challenges District children face as well.
We stress through this bill that benefiting families shall not be penalized for receiving this
supplemental payment. Through the Financial Support for Families with Children Amendment
Act of 2023, the District can ensure our most vulnerable families and children are included in
DC’s Come Back Plan.
Please contact my Legislative Director, Kendra Wiley at kwiley@dccouncil.gov if you have any
questions.
Sincerely,
Zachary Parker
Ward 5 Councilmember
4
Global Economy and Development program at Brookings, “The impacts of the 2021 expanded child tax credit on
family employment, nutrition, and financial well-being: Finding from the Social Policy Institute’s Child Tax Credit
Panel (Wave 2)” 2022. https://www.brookings.edu/wp-content/uploads/2022/04/Child-Tax-Credit-Report-
Final_Updated.pdf
1
______________________________ ________________________________ 1
Councilmember Janeese Lewis George Councilmember Zachary Parker 2
3
4
______________________________ ________________________________ 5
Councilmember Charles Allen Councilmember Brooke Pinto 6
7
8
______________________________ ______________________________ 9
Councilmember Robert White Councilmember Vincent C. Gray 10
11
12
13
14
A BILL 15
_________________________ 16
17
IN THE COUNCIL OF THE DISTRICT OF COLUMBIA 18
19
_________________________ 20
21
22
To amend Title 47 of the District of Columbia Official Code to establish a financial assistance 23
program for low-and no-income earners with children. 24
25
BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this 26
act may be cited as the “Financial Support for Families with Children Amendment Act of 2023”. 27
Sec. 2. Chapter 18 of Title 47 of the District of Columbia Official Code is amended as 28
follows: 29
(a) The table of contents is amended by adding a new section designation to read as 30
follows: 31
“§ 47-1806.17 Financial Support for Families with Children.”. 32
Sec. 3. Chapter (b) A new section 47-1806.18 is amended to read as follows: 33
Ҥ 47-1806.18 Financial Support for Families with Children. 34
“(a)(1) For taxable years beginning after December 31, 2023, there shall be allowed a 35
2
credit of $1,000 per qualifying child per year to the head of the family that is the parent or 36
caretaker of a qualifying child. 37
“(2)(A) The amount of the credit allowable under this subsection shall be reduced 38
by $100 per $1,000 (or fraction thereof) by which the individual’s income exceeds the threshold 39
amount; except that the reductions cannot reduce the payment below zero. 40
“(B) For purposes of this paragraph, the term “threshold amount” means: 41
“(i) $20,000 in the case of a joint return; and 42
“(ii) $10,000 in the case of all other returns. 43
“(iii) If the recipient does not file a tax return, 100% of the federal 44
poverty level as defined in § 4–681.01. Definitions. 45
“(C)” For each year the credit per qualifying child set forth in paragraph 46
(1) of this subsection shall be increased annually pursuant to the cost-of-living adjustment, 47
except that if the adjustment does not result in a multiple of $5, the increase shall be rounded 48
down to the next multiple of $5. 49
“(3) The recipient of credit may choose to receive payments in one annual lump 50
sum, or 12 equal monthly payments. 51
“(b) A lump sum or periodic payment made pursuant to this section shall not be 52
considered income for the purpose of determining eligibility or benefit amount for public 53
assistance. 54
“(c) The payments received shall not be included in determining eligibility for the 55
supplemental nutrition assistance program or temporary assistance for needy families pursuant to 56
Section 509 of Title V of the District of Columbia Public Assistance Act of 1982, effective April 57
6, 1982 (D.C. Law 4-101, D.C. Official Code § 4-205.10). 58
3
“(d) The Mayor shall choose State options and seek all necessary federal approvals or 59
waivers to implement this section. 60
“(e) A qualifying recipient who is a resident of the District but is not a citizen or resident 61
alien of the United States, who would otherwise be allowed the credit under this section but for 62
the fact that the individual is not a citizen or resident alien of the United States, shall be allowed 63
a credit against the tax imposed by this chapter for the taxable year in the same amounts and to 64
the same extent as provided in this subsection. 65
“(f) Beginning on July 1, 2025 and each year thereafter, the Mayor shall annually report 66
to the Council on the outcomes and effectiveness of this section that shall include the following: 67
“(1) The number of persons receiving the basic income payments under this 68
section; 69
“(2) The amount of payments made in the aggregate; 70
“(3) An analysis of the impact the payments are having on child poverty rates; 71
“(4) If applicable, the number of new jobs obtained by recipients and other forms 72
of economic output created as a result of the payments; and 73
“(5) The impact relative to the District’s Upward Mobility Plan.” 74
“(g) The Mayor shall provide outreach and education about the basic income payments 75
allowed in this subsection. 76
“(h) The Mayor, pursuant to Title I of the District of Columbia Administrative Procedure 77
Act, approved October 21, 1968 (82 Stat 1204; D.C Official Code § 2-501 et. seq.), shall issue 78
rules to implement the provisions of this act. 79
“(i) For the purposes of this section, the term: 80
4
“(1) “Qualifying child” shall have the same meaning as provided in 26 USC § 81
24(c)(1). 82
"(2) “Cost-of-living adjustment” shall have the same meaning as provided in D.C. 83
Official Code § 47-3701(1)(A).”. 84
Sec. 3. Title V of the District of Columbia Public Assistance Act of 1982, effective April 85
6, 1982 (D.C. Law 4-101, D.C. Official Code § 4-205.01 et seq.), is amended as follows: 86
“(a) Section 505(1) (D.C. Official Code § 4-205.05(1) is amended by striking the phrase 87
“including a periodic payment made pursuant to D.C. Official Code § 47-1806.04(f)(3).” and 88
inserting the phrase “including a periodic payment pursuant to D.C. Official Code § 47-89
1806.04(f)(3) or payments made under D.C. Official Code § 47-1806.17.” in its place. 90
Sec. 4. Fiscal impact statement. 91
The Council adopts the fiscal impact statement in the committee report as the fiscal 92
impact statement required by section 4a of the General Legislative Procedures Act of 1975, 93
approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a). 94
Sec. 5. Effective date. 95
This act shall take effect after approval by the Mayor (or in the event of veto by the 96
Mayor, action by the Council to override the veto), a 30-day period of congressional review as 97
provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved December 98
24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)), and publication in the District of 99
Columbia Register. 100
In 2021, the Biden administration expanded the federal Child Tax Credit, and poverty declined
in DC for 25,000 children. Families with children received $3,000 to $3,6000 per child and these
monthly payments cut the child poverty rate in DC in half during the temporary expansion.
Research shows that families spent this money to pay bills and buy food and clothing for their
households.
4
A majority of people living in poverty in the District are Black children. According to the DC
Fiscal Policy Institute, “child poverty is higher in DC (22.8%) than nationally (17%), and more
than one-third of Black children live in poverty.” Children living in poverty have lower health
and educational outcomes. By addressing poverty, we will be able to address several other
challenges District children face as well.
We stress through this bill that benefiting families shall not be penalized for receiving this
supplemental payment. Through the Financial Support for Families with Children Amendment
Act of 2023, the District can ensure our most vulnerable families and children are included in
DC’s Come Back Plan.
Please contact my Legislative Director, Kendra Wiley at kwiley@dccouncil.gov if you have any
questions.
Sincerely,
Zachary Parker
Ward 5 Councilmember
4
Global Economy and Development program at Brookings, “The impacts of the 2021 expanded child tax credit on
family employment, nutrition, and financial well-being: Finding from the Social Policy Institute’s Child Tax Credit
Panel (Wave 2)” 2022. https://www.brookings.edu/wp-content/uploads/2022/04/Child-Tax-Credit-Report-
Final_Updated.pdf
1
______________________________ ________________________________ 1
Councilmember Janeese Lewis George Councilmember Zachary Parker 2
3
4
______________________________ ________________________________ 5
Councilmember Charles Allen Councilmember Brooke Pinto 6
7
8
______________________________ ______________________________ 9
Councilmember Robert White Councilmember Vincent C. Gray 10
11
12
13
14
A BILL 15
_________________________ 16
17
IN THE COUNCIL OF THE DISTRICT OF COLUMBIA 18
19
_________________________ 20
21
22
To amend Title 47 of the District of Columbia Official Code to establish a financial assistance 23
program for low-and no-income earners with children. 24
25
BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this 26
act may be cited as the “Financial Support for Families with Children Amendment Act of 2023”. 27
Sec. 2. Chapter 18 of Title 47 of the District of Columbia Official Code is amended as 28
follows: 29
(a) The table of contents is amended by adding a new section designation to read as 30
follows: 31
“§ 47-1806.17 Financial Support for Families with Children.”. 32
Sec. 3. Chapter (b) A new section 47-1806.18 is amended to read as follows: 33
Ҥ 47-1806.18 Financial Support for Families with Children. 34
“(a)(1) For taxable years beginning after December 31, 2023, there shall be allowed a 35
2
credit of $1,000 per qualifying child per year to the head of the family that is the parent or 36
caretaker of a qualifying child. 37
“(2)(A) The amount of the credit allowable under this subsection shall be reduced 38
by $100 per $1,000 (or fraction thereof) by which the individual’s income exceeds the threshold 39
amount; except that the reductions cannot reduce the payment below zero. 40
“(B) For purposes of this paragraph, the term “threshold amount” means: 41
“(i) $20,000 in the case of a joint return; and 42
“(ii) $10,000 in the case of all other returns. 43
“(iii) If the recipient does not file a tax return, 100% of the federal 44
poverty level as defined in § 4–681.01. Definitions. 45
“(C)” For each year the credit per qualifying child set forth in paragraph 46
(1) of this subsection shall be increased annually pursuant to the cost-of-living adjustment, 47
except that if the adjustment does not result in a multiple of $5, the increase shall be rounded 48
down to the next multiple of $5. 49
“(3) The recipient of credit may choose to receive payments in one annual lump 50
sum, or 12 equal monthly payments. 51
“(b) A lump sum or periodic payment made pursuant to this section shall not be 52
considered income for the purpose of determining eligibility or benefit amount for public 53
assistance. 54
“(c) The payments received shall not be included in determining eligibility for the 55
supplemental nutrition assistance program or temporary assistance for needy families pursuant to 56
Section 509 of Title V of the District of Columbia Public Assistance Act of 1982, effective April 57
6, 1982 (D.C. Law 4-101, D.C. Official Code § 4-205.10). 58
3
“(d) The Mayor shall choose State options and seek all necessary federal approvals or 59
waivers to implement this section. 60
“(e) A qualifying recipient who is a resident of the District but is not a citizen or resident 61
alien of the United States, who would otherwise be allowed the credit under this section but for 62
the fact that the individual is not a citizen or resident alien of the United States, shall be allowed 63
a credit against the tax imposed by this chapter for the taxable year in the same amounts and to 64
the same extent as provided in this subsection. 65
“(f) Beginning on July 1, 2025 and each year thereafter, the Mayor shall annually report 66
to the Council on the outcomes and effectiveness of this section that shall include the following: 67
“(1) The number of persons receiving the basic income payments under this 68
section; 69
“(2) The amount of payments made in the aggregate; 70
“(3) An analysis of the impact the payments are having on child poverty rates; 71
“(4) If applicable, the number of new jobs obtained by recipients and other forms 72
of economic output created as a result of the payments; and 73
“(5) The impact relative to the District’s Upward Mobility Plan.” 74
“(g) The Mayor shall provide outreach and education about the basic income payments 75
allowed in this subsection. 76
“(h) The Mayor, pursuant to Title I of the District of Columbia Administrative Procedure 77
Act, approved October 21, 1968 (82 Stat 1204; D.C Official Code § 2-501 et. seq.), shall issue 78
rules to implement the provisions of this act. 79
“(i) For the purposes of this section, the term: 80
4
“(1) “Qualifying child” shall have the same meaning as provided in 26 USC § 81
24(c)(1). 82
"(2) “Cost-of-living adjustment” shall have the same meaning as provided in D.C. 83
Official Code § 47-3701(1)(A).”. 84
Sec. 3. Title V of the District of Columbia Public Assistance Act of 1982, effective April 85
6, 1982 (D.C. Law 4-101, D.C. Official Code § 4-205.01 et seq.), is amended as follows: 86
“(a) Section 505(1) (D.C. Official Code § 4-205.05(1) is amended by striking the phrase 87
“including a periodic payment made pursuant to D.C. Official Code § 47-1806.04(f)(3).” and 88
inserting the phrase “including a periodic payment pursuant to D.C. Official Code § 47-89
1806.04(f)(3) or payments made under D.C. Official Code § 47-1806.17.” in its place. 90
Sec. 4. Fiscal impact statement. 91
The Council adopts the fiscal impact statement in the committee report as the fiscal 92
impact statement required by section 4a of the General Legislative Procedures Act of 1975, 93
approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a). 94
Sec. 5. Effective date. 95
This act shall take effect after approval by the Mayor (or in the event of veto by the 96
Mayor, action by the Council to override the veto), a 30-day period of congressional review as 97
provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved December 98
24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)), and publication in the District of 99
Columbia Register. 100