Small Retailer Property Tax Credit Expansion Amendment Act of 2025

26th Council Period (2025-2026) Introduced by Zachary Parker

Expands the DC Small Retailer Property Tax Credit, broadening eligibility and credit size to reduce property taxes for qualifying small retailers and boost the sector.

Referred to Committee on Business and Economic Development

Overview

B 26-0445 is a proposed act in the District of Columbia Council titled the Small Retailer Property Tax Credit Expansion Amendment Act of 2025. The bill is designed to expand and modify the existing Small Retailer Property Tax Credit. The available information does not include the bill’s full text, so this summary focuses on the high-level purpose suggested by the title and the bill’s procedural status.

Purpose and Intent

The title indicates the bill intends to expand the Small Retailer Property Tax Credit and amend its existing provisions.

The expansion likely aims to broaden eligibility, increase the credit amount, or extend applicability to more property tax scenarios affecting small retailers. However, the specific changes (thresholds, durations, or eligible property types) are not provided in the available material.

Key Provisions (Noted from available information)

Specific, enacted provisions and language are not included in the provided materials.

The bill is described as an amendment and expansion, implying changes to who qualifies for the credit, how the credit is calculated, how it is administered, or how long the credit remains in effect.

Readers should consult the full bill text for exact amendments to sections of the tax code or DC code references, any caps or sunset provisions, and administrative procedures.

Affected Parties and Impact

Primary Impact: Small retailers operating within the District of Columbia who are or could become eligible for the property tax credit.

Potential Outcomes: Reduced property tax burden for qualifying small retailers; increased eligibility could stimulate small business activity and retail sector resilience.

Fiscal and administrative effects on DC government: Possible changes in property tax revenue, credit administration costs, and the need for implementing guidance or rules to administer the expanded credit. These specifics require the bill’s fiscal impact statement or full text.

Procedural History and Timeline

Introduced: October 22, 2025 by Councilmember Zachary Parker (primary sponsor) at the Office of the Secretary.

Notices: October 31, 2025 — Notice of Intent to Act on B26-0445 published in the District of Columbia Register.

Committee referrals: November 4, 2025 — Referred to the Committee on Business and Economic Development (listed twice in the action log).

Current status: Referred to Committee on Business and Economic Development; bill remains under committee consideration.

Next Steps

The bill is now with the Committee on Business and Economic Development. It will undergo committee review, potential hearings, and amendments before any floor action by the Council.

For stakeholders, monitoring committee agendas and any proposed amendments will provide the latest guidance on eligibility changes and administrative requirements.

Notes and Sources

Bill: B 26-0445, Small Retailer Property Tax Credit Expansion Amendment Act of 2025

Status: Referred to Committee on Business and Economic Development

Introduced: October 22, 2025

Notices and actions: October 31, 2025 (Notice of Intent), November 4, 2025 (referred to committee)

Sponsor: Councilmember Zachary Parker

If you can provide the full bill text or fiscal impact statement, I can offer a detailed provisions-by-provisions analysis and a clearer assessment of fiscal and administrative effects.

Bill