SUBTITLE K. MOTOR VEHICLE FUEL TAX

(a) Section 47-2301 is amended as follows:

(1) Subsection (a) is amended by adding a new paragraph (4) to read as follows:

" (4) This subsection shall not apply after September 30, 2020.".

(2) A new subsection (a-1) is added to read as follows:

" (a-1) (1) The District shall levy and collect a tax and a local transportation surcharge ("surcharge") on motor vehicle fuels sold or otherwise disposed of by an importer or by a user, or used for commercial purposes.

" (2) As of October 1, 2020:

" (A) The rate of tax shall be $.235 per gallon; and

" (B) The surcharge shall be $.053 per gallon;

" (3) As of October 1, 2021, the surcharge shall be $.103 per gallon, increased annually, beginning with the fiscal year commencing on October 1, 2022, by the cost-of-living adjustment.".

(3) Subsection (c) is amended to read as follows:

" (c) The Chief Financial Officer of the District of Columbia shall:

" (1) Transfer annually to the District of Columbia Highway Trust Fund the proceeds of the taxes imposed under subsection (a) and (a-1) of this section; and

" (2) Transfer to the Capital Improvements Program the revenue derived from the surcharge under subsection (a-1) to fund the renovation, repair, and maintenance of local transportation infrastructure.".

(b) Section 47-2302 is amended by adding a new paragraph (24) to read as follows:

" (24) (A) "Cost-of-living adjustment" means the ratio of CPI for the preceding calendar year and the CPI for the base year.

" (B) For the purposes of this paragraph, the term:

" (i) "Base year" means the calendar year ending December 31, 2020.

" (ii) "CPI" means the average of the Consumer Price Index for All Urban Consumers for the Washington-Arlington-Alexandria, DC-MD-VA-WV Metropolitan Statistical Area (or such successor metropolitan statistical area that includes the District) for the preceding calendar year.".

Sec. 7133. Section 102a of the Highway Trust Fund Establishment Act of 1996, effective October 3, 2001 (D.C. Law 14-28; D.C. Official Code § 9-111.01a), is amended by adding a new subsection (c) to read as follows:

" (c) Revenue derived from the local transportation surcharge on motor vehicle fuels sold or otherwise disposed of by an importer or by a user, or used for commercial purposes, pursuant to D.C. Official Code § 47-2301(a-1) , shall be transferred to the Capital Improvements Program to fund the renovation, repair, and maintenance of local transportation infrastructure.".