The District of Columbia has passed a second budget support act which repeals the previous one, but reenacts some of the repealed acts sales and use tax provisions. Beginning October 1, 2009 and ending September 30, 2012, the general sales and use tax rate will increase from 5.75% to 6%. The authorization to establish an amnesty program to allow taxpayers liable to pay certain taxes on returns or reports was also reenacted. The amnesty is allowed for tax periods ending prior to December 31, 2008 or December 31, 2009 if the program is established after December 31, 2009. In addition, the repeal of the District’s sales tax holidays provisions was reenacted. (Act 18-207 (D.C.B. 18-443), Laws 2009, effective October 15, 2009, for a 90-day period that expires January 13, 2010)