Kim Rueben, Sol Price Fellow at the Urban Institute, and Richard Auxier, Senior Policy Associate at the Urban Institute, testified before the Council of the District of Columbia’s Committee on Business and Economic Development on March 14, 2022. The hearing included a discussion on the “Pension Exclusion Restoration and Expansion Act of 2021” (B24-0071). Rueben and Auxier explained how the District eliminated a previous pension exclusion when it simultaneously expanded broader tax relief policies, and why efforts to restore a pension exclusion must account for how the new policy would interact with the District’s larger tax system.