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COMMITTEE ON THE DISTRICT OF COLUMBIA

JOHN L. MCMILLAN, South Carolina, Chairman

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Zoning Commission:

Clouser, Robert O., planning officer-

Stewart, H. Warren, administrator..

Dupont Circle Citizens Association, John R. Immer, president_

Kalorama Citizens Association, G. M. Koockogey, vice president..

Kyl, Hon. John, a Representative in Congress from the State of Iowa....

North Washington Council of Citizens Associations, Hildur M. Frazier___

Progressive Citizens Association of Georgetown:

Hale, Hon. Robert, chairman, legislative committee_-

Hinton, Mrs. Harold, vice president, and chairman, zoning and

planning committee...

Rock Creek East Neighborhood League, Inc., Mrs. William Stuart Nelson
Shepherd Park Citizens Association, Edmund J. Wells, chairman, zoning
committee___

Sheridan-Kalorama Neighborhood Council and 2540 Massachusetts
Avenue, Inc., David M. Key-

Spring Valley-Wesley Heights Citizens Association, George W. Brady,

president...

State, Department of, Hon. William J. Crockett, Deputy Undersecretary
of State for Administration_

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MATERIAL SUPPLIED FOR THE RECORD

Bryan, Irving, Assistant Corporation Counsel, Chief, Legislation and

Opinions Division, letter dated July 1, 1963, to Chairman Multer,

memorandum dated June 27, 1963, and Order No. 61-1054 dated

June 19, 1961__.

Tobriner, Hon. Walter N., President, Board of Commissioners:
Report on H.R. 59 and H.R. 679 dated June 5, 1963__
Report on H.R. 5882 dated June 3, 1963..

Report on S. 646 dated August 2, 1963--

Zoning Commission: R. O. Clouser, Director of Planning:

Letter from Pedro A. Sanjuan, Director, Special Protocol Services,
Department of State, dated July 18, 1963.

Letter dated July 26, 1963, to Chairman McMillan with memoran-
dum enclosed..

District of Columbia Redevelopment Land Agency, Phil A. Doyle, Ex-
ecutive Director, report on H.R. 59 dated February 13, 1963.
Kalorama Citizens Association, G. M. Koockogey, vice president, copy
of order of the Board of Zoning Adjustment on appeal No. 7149.

Metropolitan Washington Board of Trade, Charles E. Phillips, president:

Letter dated June 5, 1963_

National Capital Planning Commission, Mrs. James H. Rowe, Jr., Chair-
man, report on H.R. 59 dated June 26, 1963.

Progressive Citizens Association of Georgetown, Peter Belin, president,

letter dated February 15, 1963, to Chairman McMillan, with letter to

Senator Fulbright enclosed..

Rock Creek East Neighborhood League, Inc., Mrs. William Stuart Nelson:
Copy of appeal No. 6753...

Supplemental statement..

State, Department of:

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Dutton, Hon Frederick G., Assistant Secretary for Congressional
Relations:

Letter dated June 19, 1963, from Hon. Thomas J. McIntyre, a
U.S. Senator from the State of New Hampshire_.

Letter dated July 8, 1963, to Hon. Thomas J. McIntyre....

Letter dated August 1, 1963, to Chairman McMillan..

List of U.S. Diplomatic Posts with zoning restrictions and re-

marks..

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HOME REPAIR TAX INCENTIVES AND ZONING
RESTRICTIONS ON FOREIGN CHANCERIES

THURSDAY, JUNE 6, 1963

HOUSE OF REPRESENTATIVES,
SUBCOMMITTEE No. 3 OF THE

COMMITTEE ON THE DISTRICT OF COLUMBIA,

Washington, D.C.

The subcommittee met, pursuant to notice at 11:51 a.m. in room 445-A, Cannon House Office Building, Hon. Abraham J. Multer (chairman of the subcommittee) presiding.

Present: Representatives Multer, Huddleston, Broyhill, Springer, and Horton.

Also present: James T. Clark, clerk; Hayden S. Garber, counsel; Donald Tubridy, minority clerk, and Leonard O. Hilder, investigator. (H.R. 59 and H.R. 679 are as follows:)

[H.R. 59, 88th Cong., 1st sess.]

A BILL To provide for the protection of residential and business realty in the District of Columbia which is not substandard and which is held by homeowners and small businessmen in urban renewal project areas in the District of Columbia, and for other purposes

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) section 6 of the Act of August 14, 1894 (D.C. Code, sec. 47-705), is amended by inserting "(a)" after "SEC. 6.", and by adding at the end thereof the following new subsection:

"(b) Notwithstanding any other provision of law, any increase in the value of the tract or lot of real property on which the taxpayer's personal residence is located (or of the improvements thereon) which is the result of the repair, alteration, renovation, or restoration of such residence shall be disregarded in making the valuation of the property under subsection (a) for the fiscal year in which such repair, alteration, renovation, or restoration is completed and for the four succeeding fiscal years; except that such increase shall not be so disregarded with respect to any fiscal year if at the close of such year the taxpayer who made the repair, alteration, renovation, or restoration is no longer the owner of the property. As used in the preceding sentence, the term 'taxpayer's personal residence' means real property which is owned by the taxpayer or his spouse or both at the time of the repair, alteration, renovation, or restoration involved and is occupied by them or either of them as their personal residence at such time or within six months thereafter."

(b) The amendments made by subsection (a) shall apply only with respect to repairs, alterations, renovation, and restoration completed in fiscal years ending after the date of the enactment of this Act.

SEC. 2. (a) Section 3(a) of title III of the District of Columbia Income and Franchise Tax Act of 1947 (D.C. Code, sec. 47-1557b(a)) is hereby amended by adding at the end thereof the following new paragraph:

"(16) EXPENSES OF HOME REPAIR, MAINTENANCE, ALTERATIONS, AND ADDITIONS. In the case of an individual, the expenses paid during the taxable year for the repair and maintenance of, or alterations or additions to, the personal residence of the taxpayer. The deduction under this paragraph shall be allowable only to the extent of the aggregate of such expenses actually paid by the taxpayer, and in no case shall it exceed $2,000. Such deduction shall be applicable only to expenses which are not otherwise allowable as deductions in computing net income under section 1 of this title. As used in this paragraph, the term 'personal resi

dence of the taxpayer' means real property which is owned by the taxpayer or his spouse or both at the time of the repair, maintenance, alterations, or additions involved and is occupied by them or either of them as their personal residence at such time or within six months thereafter."

(b) The amendment made by subsection (a) shall apply only with respect to expenses paid during taxable years beginning after the date of the enactment of this Act.

[H.R. 679, 88th Cong., 1st sess.]

A BILL To provide certain incentives for the repair, improvement, renovation, and restoration of residential and commercial property under the tax laws of the District of Columbia, to provide that existing housing in urban renewal areas in the District of Columbia shall be rehabilitated, restored, and preserved in all possible cases, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) section 6 of the Act of August 14, 1894 (D.C. Code, sec. 47-705), is amended by inserting "(a)" after "SEC. 6.", and by adding at the end thereof the following new subsection:

"(b) Notwithstanding any other provision of law, any increase in the value of the tract or lot of real property on which the taxpayer's personal residence is located (or of the improvements thereon) which is the result of the repair, alteration, renovation, or restoration of such residence shall be disregarded in making the valuation of the property under subsection (a) for the fiscal year in which such repair, alteration, renovation, or restoration is completed and for the four succeeding fiscal years. As used in the preceding sentence, the term 'taxpayer's personal residence' means real property which is owned by the taxpayer or his spouse or both at the time of the repair, alteration, renovation, or restoration involved and is occupied by them or either of them as their personal residence at such time or within six months thereafter."

(b) The amendments made by subsection (a) shall apply only with respect to repairs, alterations, renovation, and restoration completed in fiscal years ending after the date of the enactment of this Act.

SEC. 2. (a) Section 3(a) of title III of the District of Columbia Income and Franchise Tax Act of 1947 (D.C. Code, sec. 47-1557b(a)) is hereby amended by adding at the end thereof the following new paragraph:

"(16) EXPENSES OF HOME REPAIR, MAINTENANCE, ALTERATIONS, AND ADDITIONS. In the case of an individual, the expenses paid during the taxable year for the repair and maintenance of, or alterations or additions to, the personal residence of the taxpayer. The deduction under this paragraph shall be allowable only to the extent of the aggregate of such expenses actually paid by the taxpayer, and in no case shall it exceed $2,000. Such deductior shall be applicable only to expenses which are not otherwise allowable as deductions in computing net income under section 1 of this title. As used in this paragraph, the term 'personal residence of the taxpayer' means real property which is owned by the taxpayer or his spouse or both at the time of the repair, maintenance, alterations, or additions, involved and is occupied by them or either of them as their personal residence at such time or within six months thereafter."

(b) The amendment made by subsection (a) shall apply only with respect to expenses paid during taxable years beginning after the date of the enactment of this Act.

SEC. 3. Section 7 of the District of Columbia Redevelopment Act of 1945 (D.C. Code, sec. 5-706) is hereby amended by adding at the end thereof the following new subsection:

"(j) Notwithstanding any other provision of this Act

"(1) housing (including both residential and commercial structures) which are not substandard in project area shall be preserved and shall not be demolished or included in the acquisition and assembling by the Agency of the real property in such area; and

"(2) the owner of any substandard structure (residential or commercial) which can be rehabilitated or restored to good condition in a project area shall be encouraged and assisted by the Agency to undertake and carry out such rehabilitation or restoration, and such structure shall not be demolished or included in the acquisition and assembling by the Agency of the real property in such area unless such owner, after having had a reasonable time following notification by the Agency to complete such rehabilitation or restoration, has failed to do so; and in the case of any such failure the Agency, after acquiring the structure, shall it self provide for such rehabilitation or restoration

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