District of Columbia Code Division VIII. General Laws. § 47-1806.07. Tax on residents and nonresidents--Reduction of top rate to goal of 8% or lower

(1) the Comprehensive Annual Financial Report for the immediately preceding fiscal year shows that actual local source general fund revenue exceeds the original forecast of such revenue presented in the immediately preceding fiscal year's budget submission to Congress;

(2) The Chief Financial Officer certifies that less than half of the excess local source general fund revenue for the immediately preceding fiscal year is derived from non-recurring sources;

(3) The Chief Financial Officer certifies that the nominal GDP growth is greater than or equal to 3.5%, and the real GDP growth is greater than or equal to 1.7%; and

(4) The Mayor and the Council shall consider the need for further tax reductions in conjunction with other government needs.