D.C. Code § 31-3514.02
Establishment of Healthy DC and Health Care Expansion Fund.
(a) There is established as a special fund the Healthy DC and Health Care Expansion Fund ("Fund"), which shall be administered by the Mayor in accordance with subsection (a-1) of this section.
(a-1) Money in the Fund shall be used to support the Healthy DC Program, established by § 4-632 , and other medical assistance programs administered by the Department of Health Care Finance.
(b) There shall be deposited into the Fund:
(1) All tax revenue generated pursuant to § 31-3514.01 ;
(2) Any other local funds, including any fees, penalties, or other tax revenues required by District law, including the premium tax imposed on health maintenance organizations, as required by § 31-3403.01 .
(3) Annual appropriations, if any;
(4) Federal grant funds;
(5) All fines and penalties collected pursuant to Chapter 6A of Title 4 ; and
(6) Grants, gifts, or subsidies from public or private sources.
(c) Repealed.
(d) Notwithstanding subsection (a-1) of this section, in each of fiscal years 2026, 2027, and 2028, $5,567,566 shall be transferred from the Fund to the General Fund of the District of Columbia.
(e) Any money remaining available in the Fund at the end of a fiscal year, as determined by the Chief Financial Officer in the fiscal year-end close, shall be transferred to the unassigned fund balance of the General Fund of the District of Columbia as part of the fiscal year-end close.