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Bill

B 26-0769

Soccer Stadium Redevelopment and Maintenance Act of 2026

26th Council Period (2025-2026) Introduced by Phil Mendelson

The act finances a major Audi Field redevelopment to expand capacity and year-round use via public-private funds, adds taxes, housing, open space, and a dedicated fund for ongoing

Referred to Committee of the Whole
0
WeVote Research Nonpartisan
Bill Summary · B 26-0769

Purpose and overall intent

  • The Soccer Stadium Redevelopment and Maintenance Act of 2026 authorizes a public-private financing arrangement to redevelop Audi Field (the District’s Soccer Stadium) and expand its use.
  • A climate-controlled roof, at least 8,000 additional seats, and ancillary housing and infrastructure would be pursued to enable year-round multi-purpose use.
  • The bill aims to generate more than 100 events annually and attract at least 1.25 million additional visitors to the District, with a structure that is intended to exceed the District’s initial financial contributions.

Key provisions and changes

Public-private redevelopment and financing

  • The Mayor may enter into a public-private financing agreement with DC United or its affiliates to undertake the stadium redevelopment.
  • Total redevelopment cost is not less than $620 million:
    • At least $320 million private investment from DC United or affiliates.
    • At least $300 million from the District, to be appropriated in annual installments of $60 million over 5 years (from the District’s Capital Budget).

Stadium improvements and capacity

  • Install a climate-controlling roof.
  • Expand seating capacity by no fewer than 8,000 seats.
  • Construct support structures and ancillary facilities to enable year-round multi-purpose use.
  • The redevelopment must support not fewer than 100 new events annually (concerts, conferences, sporting events, private/special events) and attract at least 1.25 million additional visitors each year.

Tax provisions

  • Starting December 1, 2026, new general applicability taxes apply to soccer-related events at the stadium:
    • An additional 4.25% sales tax on gross receipts from the sale of tickets to public events sponsored by the stadium on or off-site.
    • An additional 4.25% sales tax on gross receipts from the sale of tangible personal property or services related to soccer games/events at the stadium, with certain exclusions (food and beverages; parking services).

Real property and land use

  • The bill amends the DC Code to designate the Soccer Stadium site (and related parcels) for special treatment in property-related provisions, clarifying parcels that include the stadium and DC United’s operations.

Community development requirements

  • The redevelopment agreement must include:
    • At least 467 residential units, with at least 148 affordable units (including at least 122 fully affordable senior housing units).
    • At least one acre of publicly accessible open space.
    • New retail and office space on or adjacent to the site.
    • Provisions ensuring the redeveloped stadium hosts a majority of professional women’s sporting events each year.

Soccer Stadium Preservation and Improvement Fund

  • Establishes the Soccer Stadium Preservation and Improvement Fund to receive deposits from:
    • Stadium lease payments
    • Naming rights, sponsorships, and other district-entitled revenue
    • Other appropriations or transfers by the Council
  • The Fund is administered by the Office of the Chief Financial Officer (OCFO) with:
    • A dedicated sub-account for each revenue type
    • Funds used for maintenance, repairs, and capital improvements of the stadium (including the roof and expanded seating)
  • Funds in the Fund do not revert to the General Fund at year-end and can be carried forward with annual appropriations and five-year planning.
  • The Fund may not be pledged to secure additional bonds beyond those authorized by this act.
  • The Authority must report annually by March 1 on expenditures and planned spending over the next four fiscal years.
  • A $1.5 million annual transfer from the Fund to the Authority is allowed during construction and until any defeasance of Soccer Stadium Revenue Bonds, but only after the Authority has used its own funds first.

Applicability and effective date

  • The act takes effect only upon execution and Council approval of the public-private financing agreement with DC United or its affiliates.

Who/what would be affected

  • DC United and its affiliates (as developer and partner in the stadium’s redevelopment and financing).
  • The District of Columbia (as partner and fund controller; potential tax revenue from new taxes).
  • The Stadium site and related parcels (subject to redevelopment, housing, and open space requirements).
  • Local residents and potential beneficiaries (new affordable housing units, open space, and retail/office space).
  • Stadium users and event attendees (increase in events, expanded capacity, and year-round use).
  • Women’s professional sports (intent to host a majority of annual events in women’s sports).

Procedural and timeline aspects

  • Financing agreement execution and Council approval are prerequisites for applicability.
  • Construction and related financing would occur with District capital installments over five years (2026–2030) if the private investment matches minimums.
  • The Fund begins receiving deposits beginning December 1, 2029, with ongoing administration and annual reporting by March 1 each year.
  • Tax provisions become effective December 1, 2026, affecting ticket sales and related stadium transactions.

Overall, the bill aims to significantly overhaul Audi Field’s infrastructure and capacity, incentivize a substantial public-private investment, create housing and open space on the site, require women’s sports prominence, and establish a dedicated fund to maintain and improve the stadium with a structured revenue model.

Compiled from official sources — confirm details with the bill’s official record.

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