District of Columbia Code Division I. Government of District. § 8-1774. a. Mayor’s Energy Surcharge Fund.

(a)(1) There is established as a special fund the Mayor's Energy Surcharge Fund (“Fund”), which shall be administered by the Department of Energy and Environment in accordance with subsections (c) and (d) of this section.

(2) The Fund shall be funded by an assessment on natural gas companies, electric companies, and persons who deliver heating oil or fuel oil to end-users in the District imposed pursuant to subsection (b) of this section.

(3) All funds collected from these sources shall be deposited into the Fund and shall be disbursed by the Fiscal Agent.

(b)(1) There is imposed upon a natural gas company an assessment calculated on sales on a per-therm basis as follows:

(2) There is imposed upon an electric company an assessment calculated on sales on a per-kilowatt hour basis as follows:

(3) There shall be imposed upon a person who delivers heating oil or fuel oil to an end-user in the District, whether for industrial, commercial, or residential use, as assessment calculated on sales as follows:

(1) For fiscal year 2026, $70,101,974;  and

(2) For fiscal years 2027, 2028, and 2029, $80,601,974.

(d)(1) Subject to authorization in an approved budget and financial plan, any funds appropriated in the Fund shall be continually available without regard to fiscal year limitation.

(2) The money deposited into the Fund but not expended in a fiscal year shall not revert to the unassigned fund balance of the General Fund of the District of Columbia at the end of a fiscal year, or at any other time.