D.C. Code § 47-1806.07 — DC Code / Title 47 / Chapter 18 / § 47-1806.07
§ 47-1806.07. Tax on residents and nonresidents — Reduction of top rate to goal of 8% or lower.
Status: in_force

Beginning February 1, 2000, in addition to the operative rate reductions provided for in this title, the Mayor and the Council shall consider reducing the highest individual income tax rate in § 47-1806.03 to a goal of 8% or lower, if:
(1) the Comprehensive Annual Financial Report for the immediately preceding fiscal year shows that actual local source general fund revenue exceeds the original forecast of such revenue presented in the immediately preceding fiscal year’s budget submission to Congress;
(2) The Chief Financial Officer certifies that less than half of the excess local source general fund revenue for the immediately preceding fiscal year is derived from non-recurring sources;
(3) The Chief Financial Officer certifies that the nominal GDP growth is greater than or equal to 3.5%, and the real GDP growth is greater than or equal to 1.7%; and
(4) The Mayor and the Council shall consider the need for further tax reductions in conjunction with other government needs.
D.C. Code § 47-210 — DC Code / Title 47 / Chapter 2 / § 47-210
§ 47-210. Items included in annual estimates — Certain expenses incurred in claims against District.
Status: in_force

The estimates for expenses incurred on account of the District of Columbia in the examination of witnesses and procuring of evidence in the matter of claims against the District of Columbia pending in any department shall be submitted in the annual estimates for the District of Columbia.
D.C. Code § 47-2853.182 — DC Code / Title 47 / Chapter 28 / § 47-2853.182
§ 47-2853.182. Transfer of license; change of status.
Status: in_force

(a) A license issued to a real estate broker, real estate broker or property manager shall not be transferred to another person.
(b) A person licensed as a real estate broker may, upon written request to the Mayor, change his or her status from that of a real estate broker to that of a member, partner, trustee, or officer of a firm, franchise, partnership, association, or corporation, or to that of an associate real estate broker with a corporation, for any unexpired portion of his or her licensure term, upon the payment of the requisite fees required pursuant to this subchapter.
(c) Any broker who wishes to change his or her status to that of an associate real estate broker shall notify the Board of Real Estate by certified mail.
(d) For the purposes of this part, the term “associate real estate broker” means any person licensed under this subchapter as a broker who is employed by a real estate broker, franchise firm, association, business, or corporation, but who is not a partner, an officer or a principal broker within a licensed legal entity.
D.C. Code § 47-4675 — DC Code / Title 47 / Chapter 46 / § 47-4675
§ 47-4675. DC Habitat 900 55th Street N.E. and 2327 through 2341 Skyland Terrace S.E.
Status: in_force

(a) The real property located at 900 55th Street, N.E., designated for tax purposes as Square 5204, Lot 0022, and 2327 through 2341 Skyland Terrace S.E., designated for tax purposes as Square 5740, Lots 341, 350, 351, 352, 353, 354, 355, and 356 (collectively "Property") shall be exempt from the tax imposed by Chapter 8 of this title for the period beginning January 1, 2018, and ending June 31, 2025 ("exemption period") so long as the Property is owned by Habitat for Humanity of Washington D.C. ("DC Habitat") and used to produce 25 homes for sale that are affordable to households earning no more than 60% of the area median income (adjusted for household size), as determined by the U.S. Department of Housing and Urban Development.
(b) (1) In each year of the exemption period, the Mayor shall certify to the Office of Tax Revenue the Property's eligibility for the exemption provided pursuant to subsection (a) of this section.  The Mayor's certification shall include:
    (A) The Property's owner and the use of the Property;
    (B) The amount of the tax exemption given to the owner;
    (C) A description of the eligible Property by street address, square, and lot; and
    (D) Any other information that the Mayor considers necessary or appropriate.
  (2) If at any time the Mayor determines that the owner has becomes ineligible for the exemption provided pursuant to subsection (a) of this section, the Mayor shall notify the Office of Tax and Revenue and shall specify the date that the Property became ineligible.
D.C. Code § 47-1062 — DC Code / Title 47 / Chapter 10 / § 47-1062
§ 47-1062. Bread for the City Community Garden.
Status: in_force

The real property located in square 445, lots 198, 199, and 200, which is owned and used by Bread For The City as a community garden, is hereby exempt from all taxation so long as the property continues to be so owned and used, not used for commercial purposes, and subject to the provisions of § 47-1005 , § 47-1007 , and § 47-1009 , as if the exemption were granted administratively under this chapter.
D.C. Code § 47-2851.04 — DC Code / Title 47 / Chapter 28 / § 47-2851.04
§ 47-2851.04. License application and fees.
Status: in_force

*NOTE: This section includes amendments by temporary legislation that will expire on August 13, 2026. To view the text of this section after the expiration of all emergency and temporary legislation affecting this section, click this link: Permanent Version .*
(a) A person applying for an initial basic business license shall pay a license fee of:
  (1) $49 for a 6-month license;
  (2) $99 for a 2-year license; and
  (3) $198 for a 4-year license.
(b) For the renewal of:
  (1) An initial 6-month license, a person shall pay a license fee of $49 for a second 6-month license; provided, that only one $49 renewal of a 6-month license shall be permitted; thereafter, the person shall pay a renewal license fee according to paragraph (2) of this subsection;
  (2) A 2-year license, a person shall pay a license fee of $99; and
  (3) A 4-year license, a person shall pay a license fee of $198.
(c) (1) Notwithstanding subsections (a) and (b) of this section, a business with expected or actual gross annual revenue of between $2,000 and $10,000 shall be exempt from the payment of basic business licensing fees.
  (2) (A) When applying for an initial basic business license or when applying to renew a basic business license, a person claiming an exemption pursuant to paragraph (1) of this subsection shall submit a statement certifying that the annual gross revenue for the person's business will not or does not exceed $10,000 ("self-certification statement").
    (B) The self-certification statement submitted pursuant to subparagraph (A) of this paragraph shall be submitted on a form published by the Department. The form shall include a space for the person to enter his or her expected annual gross revenue for the next year or the gross annual revenue for the previous year.
  (3) If circumstances change such that the business no longer qualifies for the exemptions provided by this subsection after the submission of a self-certification statement, the person who submitted the self-certification statement shall inform the Department within 30 days of the change of circumstances.
  (4) An applicant who knowingly makes a false statement in a self-certification statement or who knowingly fails to inform the Department that a business no longer qualifies for the exemption shall be:
    (A) Guilty of a Class 1 civil infraction and subject to fines pursuant to section 3201 of Title 16 of the District of Columbia Municipal Regulations; and
    (B) Barred from receiving a basic business license for 5 years.
(d) (1) A person applying for a temporary special event license pursuant to § 47-2851.03(b) shall pay a license fee of $158 per day.
  (2) The Mayor may adjust the license fee set forth in paragraph (1) of this subsection to cover the costs to the District of providing police, fire, and other public services that are necessary to protect public health and safety.
(e) The Department may revise the fees established in this section through the promulgation of rules pursuant to subchapter I of Chapter 5 of Title 2 .
(f) Nothing in this section shall be construed to supersede the zoning regulations.
(g) (1) The Department shall not charge a license fee to a charity.
  (2) The Department may accept an affidavit of religious exemption in lieu of a certificate of registration.
D.C. Code § 47-2421 — DC Code / Title 47 / Chapter 24 / § 47-2421
§ 47-2421. Criminal penalties.
Status: in_force

Any person who commits any of the acts prohibited by § 47-2419 , either knowingly or having reason to know he is doing so, or who fails to comply with any of the requirements of § 47-2420 , shall, upon conviction thereof, be fined not more than the amount set forth in [ § 22-3571.01 ] or imprisoned for not more than 3 years, or both.
D.C. Code § 47-1066 — DC Code / Title 47 / Chapter 10 / § 47-1066
§ 47-1066. The Catholic University of America’s Soldiers and Airmen’s Home, parcel No. 121/29.
Status: in_force

The Catholic University of America’s Soldiers’ and Airmen’s Home, parcel No. 121/29, located in the Northeast quadrant of the District of Columbia and comprising approximately 49 acres of land generally bounded by North Capitol Street, Irving Street, Michigan Avenue, Harewood Road, and the Pope John Paul II Cultural Center, together with the improvements thereon and owned by The Catholic University of America, shall be exempt from all taxation so long as it is owned and planned for use by, or actually used by, The Catholic University of America for its purposes and activities, and is not used for commercial purposes, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 , as if the exemption were granted administratively.
D.C. Code § 47-895.31 — DC Code / Title 47 / Chapter 8 / § 47-895.31
§ 47-895.31. Definitions.
Status: in_force

For the purposes of this subchapter, the term:
(1) “Bonds” means the bonds, notes, or other obligations issued by the District pursuant to the Energy Efficiency Financing Act.
(2) “Chief Financial Officer” means the Chief Financial Officer of the District of Columbia.
(3) “Debt Service” means the principal and interest on the Energy Efficiency Loan.
(4) “Energy Efficiency Financing Act” means the Energy Efficiency Financing Act of 2010 [ Chapter 17R of Title 8 ].
(5) “Energy Efficiency Loan” means an energy efficiency loan to a property owner under the Energy Efficiency Financing Act [ § 8-1778.01 et seq.].
(6) “Energy Efficiency Loan Agreement” means a loan, or other agreement, entered into pursuant to [ § 8-1778.43(a) ], to make the Energy Efficiency Loan.
(7) “Indenture of Trust” means the indenture relating to the bonds, as modified, amended, or supplemented from time to time.
(8) “Lot” means real property as defined in § 47-802(1) where such real property for billing and collection purposes under this subchapter shall be further described with the letters “PC” preceding the sequence of square, suffix and lot, or parcel and lot, numbers under § 47-802(1) .
(9) “Tax year” has the same meaning as provided in § 47-802(7) .
(10) “Special Assessment” means the special assessment levied by the District each fiscal year to fund the amount necessary to pay the debt service on the Energy Efficiency Loan and applicable fees and costs.
(11) “Special Energy Assessment Fund” means the nonlapsing fund established by section 201 of the Energy Efficiency Financing Act [ § 8-1778.21 ].
D.C. Code § 47-4478 — DC Code / Title 47 / Chapter 44 / § 47-4478
§ 47-4478. Release of levy and return of property.
Status: in_force

(a) The Mayor shall release the levy upon all, or part, of the property levied upon and shall promptly notify the person upon whom the levy was made (if any) that the levy has been released if:
  (1) The liability for which the levy was made is satisfied or becomes unenforceable;
  (2) Release of the levy will facilitate the collection of the liability;
  (3) The taxpayer has entered into an agreement to satisfy the liability by means of installment payments (unless the agreement provides otherwise); provided, that the Mayor shall not be required to release the levy if the release would jeopardize the status of the District of Columbia as a secured creditor;
  (4) The Mayor determines that the levy is creating an economic hardship due to the financial condition of the taxpayer; or
  (5) The fair market value of the property exceeds the liability and release of the levy on part of the property will not hinder the collection of the liability.
(b) The release of levy on a property under subsection (a)(1) of this section shall not prevent a subsequent levy on the property.
(c) If the Mayor determines that property has been wrongfully levied upon, the Mayor may return:
  (1) The specific property levied upon, at any time;
  (2) An amount of money equal to the amount of money levied upon; or
  (3) An amount of money equal to the amount of money received by the District of Columbia from a sale of the property.
(d) Interest shall be allowed and paid at the overpayment rate established in § 47-4212 :
  (1) In a case described in subsection (c)(2) of this section, from (A) the date of receipt of the money by the Mayor from the levy to (B) a date (to be determined by the Mayor) preceding the date of return of the money by not more than 60 days; or
  (2) In a case described in subsection (c)(3) of this section, from (A) the date of the sale of the property to (B) a date (to be determined by the Mayor) preceding the date of return of the proceeds of sale by not more than 60 days.
D.C. Code § 47-3914 — DC Code / Title 47 / Chapter 39 / § 47-3914
§ 47-3914. Assessment; collection; deadline; fraudulent returns; extensions.
Status: repealed

Repealed.
D.C. Code § 47-136 — DC Code / Title 47 / Chapter 1 / § 47-136
§ 47-136. Restoration of lapsed appropriations.
Status: in_force

The Secretary of the Treasury is authorized to restore from lapsed appropriations amounts certified by the Mayor of the District of Columbia, or his designated representatives, as being necessary for the payment of audited claims under such appropriations.
D.C. Code § 47-864 — DC Code / Title 47 / Chapter 8 / § 47-864
§ 47-864. Owner-occupant residential tax credit.
Status: in_force

(a) Real property receiving the homestead deduction under § 47-850 or § 47-850.01 shall receive an owner-occupant residential tax credit.
(b) The credit under subsection (a) of this section shall be calculated as follows:
  (1) (A) In the case of real property that did not receive the credit under this section in the prior tax year:
      (i) Subtract the current tax year’s homestead deduction from the prior tax year’s assessed value; and
      (ii) Multiply the amount by 110% to determine the current tax year’s taxable assessment; provided, that for real property receiving in whole or in part the homestead deduction under § 47-850 or § 47-850.01 and the tax relief deduction provided under § 47-863 , the multiplier shall be 102% relative to that whole or part; or
    (B) In the case of real property that did receive the credit under this section in the prior tax year:
      (i) Multiply the prior tax year’s taxable assessment by 110%; provided, that for real property receiving in whole or in part the homestead deduction under § 47-850 or § 47-850.01 and the tax relief deduction provided under § 47-863 , the multiplier shall be 102% relative to that whole or part; and
      (ii) Subtract from that amount the difference of the current tax year’s homestead deduction less the prior tax year’s homestead deduction to determine the current tax year’s taxable assessment.
  (2) Subtract the current tax year’s homestead deduction from the current tax year’s assessed value;
  (3) Subtract the current tax year’s taxable assessment determined under paragraph (1) of this subsection from the amount determined in paragraph (2) of this subsection; and
  (4) If the amount determined under paragraph (3) of this subsection is a positive number, multiply the amount by the applicable real property tax rate to determine the credit for the current tax year.
(c) The credit under this section shall not apply if:
  (1) During the prior tax year:
    (A) (i) The real property was transferred for consideration to a new owner; or
      (ii) The return required by §§ 42-1103(d) and 47-903(d) was due;
    (B) The value of the real property was increased due to a change in the zoning classification of the real property initiated or requested by the homeowner or anyone having an interest in the real property; or
    (C) The assessed value of the real property was clearly erroneous due to an error in calculation or measurement of improvements on the real property;
  (2) During the prior calendar year, the real property was assessed under § 47-829 ; or
  (3) During the current tax year, the qualifying homestead deduction applications for dwelling units in a cooperative housing association are:
    (i) Filed for less than 50% of the dwelling units; or
    (ii) Not filed timely for the entire tax year.
(d) Notwithstanding any other provision of this section, if the entire interest in the real property is transferred to a new owner and the real property no longer qualifies as a homestead pursuant to § 47-850 or § 47-851[ § 47-850.01 ], the real property shall be entitled to the credit applicable to the installment payable during the half tax year during which the ownership interest was transferred. At the end of the half tax year, the credit shall cease.
(e) Notwithstanding any other provision of this chapter, if the current tax year's taxable assessment of a real property receiving the homestead deduction under § 47-850(a) or § 47-850.01 is less than 40% of the current tax year's assessed value, the current tax year's taxable assessment for purposes of this section, § 47-850(a) , and § 47-850.01 shall be 40% of the current tax year's assessed value, the real property shall be taxed for purposes of § 47-813 on such taxable assessment, and there shall be no credit under this section.
(f) The credit under this section shall:
  (1) Be nonrefundable;
  (2) Be apportioned equally between each installment during the tax year; and
  (3) Not be carried forward or carried back.
(g) For that part of a housing cooperative receiving the homestead deduction under § 47-850.01 and the tax relief deduction provided under § 47-863 , the credit under this section attributable to the assessment exceeding 102% up to 110% of the prior tax year's taxable assessment (or the current tax year's taxable assessment if the credit was not received in the prior tax year) shall be an additional benefit to be passed on to the eligible household in the same manner as the deduction under § 47-863(c)(2)(C) .  No such credit attributable to such assessment increase shall be passed on unless the entire housing cooperative qualifies for a credit under this section.  The part of the housing cooperative that does not qualify for both the homestead deduction under § 47-850.01 and the tax relief deduction provided under § 47-863 shall only receive the credit under this section attributable to the assessment exceeding 110% of the prior tax year's taxable assessment (or the current tax year's taxable assessment if the credit was not received in the prior tax year).
D.C. Code § 47-4402 — DC Code / Title 47 / Chapter 44 / § 47-4402
§ 47-4402. Credit card or electronic payment of taxes.
Status: in_force

(a) For purposes of this section, “electronic funds transfer” means a transfer of funds, other than a transaction by check, draft, or similar paper instrument, that is initiated through an electronic terminal, telephone, or computer or magnetic tape for the purpose of ordering, instructing, or authorizing a financial institution to debit or credit an account. The term includes point of sale transfers, automated teller machine transfers, direct deposit or withdrawal of funds, transfers initiated by telephone, and transfers resulting from debit card transactions.
(b) The Mayor may accept payment of taxes by credit card or electronic funds transfer. The Mayor may contract with a bank or credit card vendor, or third party provider, for the acceptance of the credit card or other form of payment, with any fee or charge for the election to use this method of payment absorbed by the taxpayer, or, in the alternative, paid to the vendor or contractor out of the monies collected. If the taxpayer elects to pay by one of these methods, the payment shall not be deemed to be made until the District receives the funds.
(c) The Mayor may require non-individual taxpayers to make payments electronically if the amount of the payment due for a period exceeds $5,000.
D.C. Code § 47-203 — DC Code / Title 47 / Chapter 2 / § 47-203
§ 47-203. Expenditures for buildings and grounds — Preparation of estimates.
Status: in_force

Estimates of expenditures for buildings and grounds for the public schools of the District of Columbia, shall hereafter be prepared in accordance with the provisions of the Act of Congress approved February 26, 1925.
D.C. Code § 47-351.03 — DC Code / Title 47 / Chapter 3 / § 47-351.03
§ 47-351.03. General deposit and investment requirements.
Status: in_force

(a) Unless otherwise provided by law, the Mayor, or the CFO pursuant to § 47-351.02(c) , shall invest and deposit District funds in, and obtain financial services from, eligible financial institutions.
(b) The Mayor, or the CFO pursuant to § 47-351.02(c) , shall determine what amount of District funds are needed immediately and maintain deposit funds in amounts great enough to satisfy that need. The Mayor, or the CFO pursuant to § 47-351.02(c) , shall invest all other funds.
(c) The Mayor, or the CFO pursuant to § 47-351.02(c) , shall invest District funds in:
  (1) Bonds, bills, notes, or other obligations issued by the United States government;
  (2) Federally insured negotiable certificates of deposit or other insured or uninsured evidences of deposit at a financial institution;
  (3) Bonds, bills, notes, mortgage-backed or asset-backed securities, or other obligations of a quasi-governmental corporation;
  (4) Prime banker acceptances that do not exceed 270 days maturity;
  (5) Prime commercial paper that does not:
    (A) Have a maturity that exceeds 180 days; and
    (B) Exceed 10% of the outstanding commercial paper of the issuing corporation at the time of purchase;
  (6) Investment grade obligations of the District or a state or local government;
  (7) Repurchase agreements for the sale or purchase of securities by the District under the condition that, after a stated period of time, the original seller or purchaser will buy back or sell the securities at an agreed price that shall include interest;
  (8) Investment grade asset-backed or mortgaged-backed securities; or
  (9) Money market funds registered with the Securities and Exchange Commission and which meet the requirements of Rule 2(a)(7) of the Investment Company Act of 1940, approved August 22, 1940 (54 Stat. 789; 15 U.S.C. § 80a-1 et seq.).
(d) The Mayor, or the CFO pursuant to § 47-351.02(c) , shall not allow the amount of District funds deposited or placed for the provision of financial services in a single eligible financial institution to exceed the lesser of either:
  (1) Twenty-five percent of the total assets of the eligible financial institution, exclusive of District funds; or
  (2) Twenty-five percent of the total District funds available for deposit or investment as of the date of such deposit or placement and as of the end of each fiscal quarter thereafter.
D.C. Code § 47-2853.223 — DC Code / Title 47 / Chapter 28 / § 47-2853.223
§ 47-2853.223. Abatement of existing proceedings; previously enacted rules and orders.
Status: in_force

(a) No suit, action, or other judicial proceeding lawfully commenced by or against any board specified in this subchapter, or against any member, officer or employee of the board in the official capacity of the officer or employee, shall abate by reason of the taking effect of this subchapter, but the court or agency, unless it determines that survival of the suit, action, or other proceeding is not necessary for purposes of settlement of the question involved, shall allow the suit, action, or other proceeding to be maintained, with substitutions as to parties as are appropriate.
(b) No disciplinary action against a person engaged in a profession or occupation regulated by this subchapter initiated by a professional or other administrative body or any other proceeding lawfully commenced shall abate solely by reason of the taking effect of any provision of this subchapter, but the action or proceeding shall be continued with substitutions as to parties and officers or agencies as are appropriate.
(c) Except as otherwise provided in this subchapter, all rules and orders promulgated by the boards abolished by this subchapter shall continue in effect and shall apply to their successor board until the rules or orders are repealed or superseded.
D.C. Code § 47-4665 — DC Code / Title 47 / Chapter 46 / § 47-4665
§ 47-4665. Creative and Open Space Modernization tax rebate.
Status: in_force

(a) For the purposes of this section, the term:
  (1) "Directly related entity" means a qualified entity that is closely associated with an occupant, including:
    (A) A subsidiary or parent company of an occupant;
    (B) A special purpose vehicle of an occupant;
    (C) A holding company of an occupant;
    (D) An operating company of an occupant;
    (E) A flow-through entity of an occupant;
    (F) A company otherwise substantially sharing, directly or indirectly, common directors, officers, employees, facilities, or profits with an occupant.
  (2) "Eligible building" means:
    (A) A nonresidential building; or
    (B) A building used for both residential and nonresidential purposes.
  (3) "Eligible premises" means a nonresidential, interior portion of an eligible building that is used as an office (including ancillary uses) by a qualified entity under a lease, sublease, or purchase and sale agreement.
  (4) "Occupancy commencement" means the date on which an occupant or a directly related entity takes possession of eligible premises or the occupancy date for eligible premises agreed to in a lease, sublease, or purchase and sale agreement by an occupant, whichever occurs first.
  (5) "Occupant" means a qualified entity that executes:
    (A) A lease or sublease for at least 50,000 square feet of net rentable area of eligible premises within the District for a minimum term of 12 years, under which the qualified entity or a directly related entity occupies and uses the eligible premises, or will occupy and use the eligible premises, on or after the commencement date; or
    (B) A purchase and sale agreement for at least 50,000 square feet of net area of eligible premises within the District, under which the qualified entity or a directly related entity occupies and uses the eligible premises, or will occupy and use the eligible premises, on or after the commencement date.
  (6) "Public benefit" means an undertaking by an occupant or a directly related entity that the Mayor, in the Mayor's sole discretion, determines will have a material, positive impact on the District.  The term "public benefit" may include:
    (A) Providing employment or contracting opportunities for District residents and Certified Business Enterprises;
    (B) Providing low-income or underserved individuals or communities in the District with reduced-price or free products, services, or commercial or community space;
    (C) Providing economic opportunities, training, or jobs for individuals or communities beyond those offered through the normal course of business; or
    (D) Providing innovation-and-technology-related educational, training, or internship opportunities for students in the District.
  (7) (A) "Qualified entity" means an individual or entity:
      (i) Organized for profit and leasing or owning an office in the District;
      (ii) Having 2 or more employees in the District; and
      (iii) Deriving at least 51% of its gross revenues earned in the District from business operations in one of the following target sectors:
        (I) Education and Research, including educational institutions and companies conducting scientific research and development, especially those in the energy and data science fields;
        (II) Consulting Services, including management, engineering, and other specialized firms providing informational or strategic consulting resources to clients;
        (III) Communications and Design, including firms working in marketing, design, media, and communication, including publishers of written or digital media content;
        (IV) Hospitality, Tourism, and Entertainment, including hotels, entertainment, nightlife, arts venues, restaurants, and other firms offering tourism and hospitality services;
        (V) Life Sciences and HealthTech, including organizations conducting research, development and manufacturing of pharmaceuticals, biotechnology-based food and medicines, and other products; or
        (VI) Technology, including businesses creating, implementing, and connecting technological systems and processes, such as Cybersecurity, Artificial Intelligence, and other emerging industries.
    (B) The term "qualified entity" shall not include:
      (i) An individual or entity that derives 51% or more of its gross revenues from the operation in the District of:
        (I) An on-line or brick and mortar retail store;
        (II) An electronic equipment facility that is primarily occupied, or intended to be occupied, by electronic and computer equipment that provides electronic data switching, transmission, or telecommunication functions between computers, both inside and outside the facility; or
        (III) A building or construction company; or
      (ii) A professional athletic team, as defined in § 47-2002.05(a)(3) .
  (8) "Qualified occupant improvement" means an improvement to eligible premises made pursuant to a lease, sublease, or purchase and sale agreement by an occupant or a directly related entity that is substantially completed no later than one year after occupancy commencement.
  (9) "Total value of qualified occupant improvements" means the amount expended by an occupant or a directly related entity to make qualified occupant improvements.
(b) An occupant that leases, subleases, or executes a purchase and sale agreement for eligible premises taxable under Chapter 8 of this title or § 47-1005.01 may receive to the extent provided by this section, a rebate of the real property or possessory interest tax paid with respect to the eligible premises for the portion of the tax year that the eligible premises are occupied by the occupant or a directly related entity if:
  (1) The occupant is liable under the lease, sublease, or purchase and sale agreement for its proportionate share of the real property or possessory interest tax for the tax lot on which the eligible building is located;
  (2) The occupant has been certified as eligible for a rebate by the Mayor under subsection (e) of this section;
  (3) The real property or possessory interest tax has been paid for the year during which the rebate is sought;
  (4) The occupant complies with the requirements of subsection (d) of this section during the tax year for which the rebate is sought; and
  (5) No abatement of the real property or possessory interest tax on the eligible building pursuant to § 47-811.03 has been claimed for the tax year for which the rebate is sought.
(c) (1) The amount of the rebate provided pursuant to this section to a single occupant or any directly related entity in a single year shall be equal, subject to the availability of funds, to the least of the following:
    (A) 10% of the total value of any qualified occupant improvements substantially completed during the preceding 5 years, as certified by the Mayor pursuant to subsection (e)(3) of this section;
    (B) The portion of the real property or possessory interest tax paid during the year for which the rebate is sought, either directly or indirectly, by the occupant or by a directly related entity under the occupant's or directly related entity's lease, sublease, or purchase and sale agreement; or
    (C) $1 million.
  (2) [Repealed].
  (3) No later than December 31 of the year following the tax year for which the taxes to be rebated were paid, payment of the rebate of real property or possessory interest tax shall be made to the person who paid the tax; provided, that the payer is eligible to receive the rebate payment.
(d) No later than September 15 of the tax year in which the tax was paid as provided under § 47-811 or § 47-1005.01 , the Mayor shall certify to the Office of Tax and Revenue, in a form and medium specified by the Office of Tax and Revenue, each property or portion thereof eligible to receive the rebate provided by this section and the amount of the rebate.  The certification shall be accompanied by a statement from the Mayor specifying the amount of funds available under subsection (f) of this section for real property or possessory interest tax abatement for each property identified in the certification.  The rebate paid for any property shall not exceed the amount of tax paid with respect to such property for the tax year, taking into account any other applicable abatements, exemptions, or reductions. Each applicant for a rebate shall furnish to the Mayor:
  (1) A copy of the occupant's lease, sublease, or purchase and sale agreement including any provisions requiring the occupant to pay a portion of the property or possessory interest tax for the tax lot on which the eligible building is located;
  (2) Documentation that the occupant has paid its proportional share of the real property or possessory interest tax to date, as required under the lease, sublease, or purchase agreement for the eligible premises, to be supplemented by the occupant once it has made its final payment for the calendar year; and
  (3) An itemization of the square footage of the eligible premises actually occupied by the occupant or a directly related entity and the period of such occupancy during the tax year.
(e) (1) An occupant who seeks to be considered eligible for a rebate provided under this section shall file with the Mayor on or after June 1, 2016, in a manner and form as the Mayor may prescribe, an eligibility certification application, which shall include:
    (A) The identity of the occupant, including the occupant's taxpayer identification number, and the identity of any directly related entity that may be occupying all or part of the eligible premises, including the directly related entity's taxpayer identification number;
    (B) A description of the eligible building, by square and lot, parcel, or reservation or possessory interest account number, and of the eligible premises, including floors, location, and square footage;
    (C) The estimated cost of making any qualified occupant improvements to the eligible premises;
    (D) The date of occupancy commencement and the anticipated duration of the lease or sublease or the holding period if purchased;
    (E) A description of the public benefit that the occupant proposes to furnish; and
    (F) Any other information that the Mayor considers necessary.
  (2) (A) The Mayor shall review the occupant's eligibility certification application.
    (B) If the Mayor determines that the occupant has proposed to furnish a public benefit and that the tenant is otherwise eligible, the Mayor may certify the tenant's eligibility to receive a rebate pursuant to this section.
  (3) Within 60 days following substantial completion of qualified occupant improvements, the occupant shall submit to the Mayor an itemization of the total value of qualified occupant improvements, together with supporting documentation.  Within 60 days following the receipt of this submission, the Mayor shall review and certify the total value of qualified occupant improvements.
  (4) No later than the date the certification is made as provided in subsection (d) of this section, the Mayor shall certify to the Office of Tax and Revenue whether the tenant has furnished or has made substantial progress toward furnishing a public benefit.  If the Mayor certifies that a tenant has not furnished or made substantial progress toward furnishing a public benefit, the Office of Tax and Revenue shall not pay a rebate to the tenant for that calendar year.
  (5) If at any time the Mayor determines that an occupant has become ineligible for a rebate under this section, either for failure to make substantial progress toward furnishing a public benefit or for some other reason, the Mayor immediately shall notify the Office of Tax and Revenue and thereafter the Office of Tax and Revenue shall not pay to the tenant any rebate pursuant to this section.
(e-1) This section does not establish a right to receive a tax rebate under this section, and the Mayor may decline to accept or review applications for certification at any point in time.
(f) (1) Notwithstanding any other provision of this section, the total combined rebate payments per fiscal year for all occupants under this section, beginning in Fiscal Year 2017, shall not exceed $3 million.
  (2) Notwithstanding paragraph (1) of this subsection, the total combined rebate payments for Fiscal Year 2021 for all occupants under this section shall not exceed $580,366.
D.C. Code § 47-4648 — DC Code / Title 47 / Chapter 46 / § 47-4648
§ 47-4648. Abatement of real property taxes for 2 M Street, N.E.
Status: in_force

(a) Beginning October 1, 2014, the tax imposed by Chapter 8 of this title on the real property described as Lot 258, Square 672, and any improvements thereon, shall be abated for 10 years; provided, that:
  (1) The aggregate amount of the abatement shall not exceed $5.76 million; and
  (2) The Federal Housing Administration shall have approved an application for mortgage insurance under section 221(d)(4) of the National Housing Act, approved August 2, 1954 (68 Stat. 599; 12 U.S.C. § 1715 (d)(4)), for the financing of the acquisition or construction of land improvements for the 2 M Street, N.E., project.
(b) The owner of the real property shall certify to the Office of Tax and Revenue that the project’s application for mortgage insurance has been approved and shall inform the Office of Tax and Revenue if approval has been withheld.
D.C. Code § 47-1810.04 — DC Code / Title 47 / Chapter 18 / § 47-1810.04
§ 47-1810.04. Determination of taxable income or loss using combined report; components of income subject to tax in the District, application of tax credits and post-apportionment deductions; determination of taxpayer’s share of the business income of a combine group apportionable to the District.
Status: in_force

(a) The use of a combined report does not disregard the separate identities of the taxpayer members of the combined group. Each taxpayer member is responsible for tax based on its taxable income or loss apportioned or allocated to the District, which shall include, in addition to other types of income, the taxpayer member’s apportioned share of business income of the combined group, where business income of the combined group is calculated as a summation of the individual net business incomes of all members of the combined group. A member’s net business income is determined by removing all but business income, expense, and loss from that member’s total income, as provided in this section and § 47-1810.05 .
(b) (1) Each taxpayer member is responsible for tax based on its taxable income or loss apportioned or allocated to the District, which shall include its:
    (A) Share of any business income apportionable to the District of each of the combined groups of which it is a member, as determined under subsection (c) of this section;
    (B) Share of any business income apportionable to the District of a distinct business activity conducted within and without the District wholly by the taxpayer member, as determined under the provisions for apportionment of business income set forth in this chapter;
    (C) Income from a business conducted wholly by the taxpayer member entirely within the District;
    (D) Income sourced to the District from the sale or exchange of capital or assets, and from involuntary conversions, as determined under § 47-1810.05(b)(8) ;
    (E) Nonbusiness income or loss allocable to the District as determined under the provisions for allocation of nonbusiness income set forth in this chapter;
    (F) Income or loss allocated or apportioned in an earlier year required to be taken into account as District source income during the income year, other than a net operating loss; and
    (G) Net operating loss carryover.
  (2) If the taxable income computed pursuant to this section and § 47-1810.05 results in a loss for a taxpayer member of the combined group, that taxpayer member has a District net operating loss, subject to the net operating loss limitations and carryover provisions of this chapter. The District net operating loss shall be applied as a deduction in the subsequent year only if that taxpayer has District source positive net income, whether or not the taxpayer is a member of a combined reporting group in the subsequent year.
  (3) Except where otherwise provided, no tax credit or post-apportionment deduction earned by one member of the group, but not fully used by or allowed to that member, may be used, in whole or in part, by another member of the group or applied, in whole or in part, against the total income of the combined group. A post-apportionment deduction carried over into a subsequent year as to the member that incurred it, and available as a deduction to that member in a subsequent year, will be considered in the computation of the income of that member in the subsequent year regardless of the composition of that income as apportioned, allocated, or wholly within the District.
(c) Except as provided in paragraph (3), the taxpayers share of the business income apportionable to the District of each combined group of which it is a member shall be the product of the:
  (1) Business income of the combined group, determined under § 47-1810.05 ; and
  (2) Taxpayer member’s apportionment percentage, determined in accordance with this chapter, including in the property, payroll, and sales factor numerators of the taxpayer’s property, payroll, and sales, respectively, associated with the combined group’s unitary business in the District and including in the denominator the property, payroll, and sales of all members of the combined group, including the taxpayer, which property, payroll, and sales are associated with the combined group’s unitary business wherever located.
  (3) For taxable years beginning after December 31, 2014, the apportionment provisions of § 47-1810.02(d-2) shall apply.
D.C. Code § 47-1818.04 — DC Code / Title 47 / Chapter 18 / § 47-1818.04
§ 47-1818.04. Certification.
Status: in_force

(a) Within 180 days of the effective date of this subchapter, the Mayor shall certify that the Qualified Social E-Commerce Company and the District have executed a BAS agreement.
(b) The Mayor shall certify to the Office of Tax and Revenue the identity of each Qualified Social E-Commerce Company for which eligibility for an abatement pursuant to this subchapter has been verified by the Mayor and shall provide a description of the qualified real property that is to receive an abatement and the date on which the abatement shall commence.
D.C. Code § 47-1807.09 — DC Code / Title 47 / Chapter 18 / § 47-1807.09
§ 47-1807.09. Job growth tax credit.
Status: in_force

A job growth tax credit shall be allowed as provided in subchapter VII-A of this chapter [ § 47-1807.51 et seq.].
D.C. Code § 47-2033 — DC Code / Title 47 / Chapter 20 / § 47-2033
§ 47-2033. Dedication of sales tax revenue for the Public School Capital Improvement Fund.
Status: repealed

Repealed.
D.C. Code § 47-1384 — DC Code / Title 47 / Chapter 13A / § 47-1384
§ 47-1384. Construction of chapter.
Status: in_force

Notwithstanding any other law, if a court determines that any provision of this chapter is ambiguous, the provision shall be liberally construed as remedial legislation to encourage the foreclosure of the right of redemption by suits in the Superior Court and for the decreeing of marketable titles to real property sold by the Mayor.
D.C. Code § 47-1331 — DC Code / Title 47 / Chapter 13A / § 47-1331
§ 47-1331. Tax is lien on real property; priority; application of payment; lien for deferred tax.
Status: in_force

(a) A tax shall automatically become a lien on the real property on the date the tax was due and unpaid or converted to a real property tax under § 47-1340 .
(b) The lien for a tax shall be a prior and preferred claim over all other liens and shall be perpetual.
(c) Unless otherwise provided in this chapter, all payments for taxes collected under this chapter shall be applied to each outstanding lien in order of its priority measured by the date that it became, or was converted to, a lien under subsection (a) of this section. The payment shall be applied to the lien in the following order: costs; penalties; interest; and the original amount of the lien.
(d) A lien transferred to a third party by the District under § 47-1303.04 , including an assignee or successor in interest, shall enjoy the same priority and preference as if the lien were still held by the District.
(e) A tax or any other unpaid tax, charge, or indebtedness owing to the District and deferred under subchapter VIII of Chapter 35 of Title 42 , is a lien on the real property for which the deferral was granted. Payments shall be applied first to the lien having priority and for which the deferral is not granted; provided, that (1) the taxpayer shall make additional payments under the deferral agreement entered into with the Mayor, which payments shall be applied first to the deferred lien having priority until all deferred liens are paid, and (2) payment of taxes not deferred in the agreement and assessed for periods after the latest period deferred in the agreement remains current. The taxpayer may designate a payment to the nondeferred tax if the designation and application of payment shall not cause the District to default on another contractual obligation.
D.C. Code § 47-364 — DC Code / Title 47 / Chapter 3 / § 47-364
§ 47-364. Council approval of non-offsetting budget modifications; exclusions.
Status: repealed

Repealed.
D.C. Code § 47-2303 — DC Code / Title 47 / Chapter 23 / § 47-2303
§ 47-2303. Importer’s license; application contents; bond; issuance; revocation.
Status: in_force

(a) No person shall bring into, or produce, refine, manufacture, or compound in the District of Columbia motor vehicle fuel to be used by him or to be sold, bartered, delivered for value, or exchanged for goods, and no person shall engage in the business of importer of motor vehicle fuels in the District of Columbia unless such person is the holder of an unrevoked license authorizing him so to do issued by the Mayor. The application for such license shall contain (1) the name of the applicant, (2) the name under which the applicant intends to transact business and the name and place of business of the local representative, (3) the location of the applicant’s place of business, (4) the date such business was established, and (5) any other information required under regulations promulgated by the Council of the District of Columbia. In case the applicant is a corporation, the application shall also contain the corporate name, place, and time of incorporation, and the names of the officers and directors, and, if a foreign corporation, the name of its resident general agent, and in case the applicant is a partnership the names and addresses of the several persons constituting the partnership. Such application shall be signed and sworn to by the owner of such business, if owned by an individual; by the partners, if owned by a partnership; or by the president and secretary of the corporation, or by its manager or resident general agent, if owned by a corporation. At the time of applying for such license the applicant shall file with the Mayor of the District of Columbia a bond in the form to be prescribed by the Mayor, in the approximate sum of 3 times the average monthly motor fuel tax due from said such importer during the next preceding 12 months, or estimated to be so due in the next succeeding 12 months, to be executed by a surety company duly licensed to do business under the laws of the District of Columbia, payable to the District of Columbia and conditioned upon the prompt payment of any and all taxes and penalties, levied and imposed in § 47-2301 and this section to the Collector of Taxes of the District of Columbia, and generally upon faithful compliance with the terms of §§ 47-2301 to 47-2315 by such importer; provided, that in no case shall such bond be less than $5,000 nor more than $100,000.
(b) Upon filing such application and bond, the Assessor shall issue to such applicant a license which shall authorize the applicant to engage in the business of importer of motor vehicle fuels for 1 year unless such license is sooner revoked.
(c) If any importer fails, refuses, or neglects to file the monthly report, or to pay the tax within the time required by this subchapter, the Mayor shall promptly notify the importer and the bonding company by notice sent by registered mail or by certified mail to such importer requiring him to show cause why the license should not be revoked. If in the opinion of the Assessor the importer fails within 10 days after the mailing of such notice to show that failure to file the monthly report or to pay the tax as the case may be within the time required was due to accident or justifiable oversight, the Assessor shall forthwith revoke such license. Any importer whose license has been revoked shall not be issued another license for 12 months following the date of said revocation.
(d) Before any person whose license has been revoked may obtain another license to engage in the business of importer of motor vehicle fuels, such person shall pay all delinquent taxes and penalties due hereunder remaining unpaid by him.
D.C. Code § 47-1344 — DC Code / Title 47 / Chapter 13A / § 47-1344
§ 47-1344. Personal property of owner not affecting sale.
Status: in_force

The power to sell real property for taxes shall not be affected by personal property of the owner on the real property to be sold.
D.C. Code § 47-1057 — DC Code / Title 47 / Chapter 10 / § 47-1057
§ 47-1057. Crispus Attucks Development Corporation, lot 0046 in square 3117.
Status: in_force

The real property located at 77 U Street, N.W., Washington, D.C., lot 0046 in square 3117, shall be exempt from all taxation so long as it is used to carry out the public purposes and activities of the Crispus Attucks Development Corporation and is not used for commercial purposes, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 .
D.C. Code § 47-2853.207 — DC Code / Title 47 / Chapter 28 / § 47-2853.207
§ 47-2853.207. Definitions.
Status: in_force

(a) For purposes of [this part] , the term:
  (1) "Campus police officer" means an individual appointed under § 5-129.02 and subject to the requirements of Chapter 12 of Title 6A of the District of Columbia Municipal Regulations.
  (2) "Detective" or "detective agency" means and includes any person, firm, or corporation engaged in the business of, or advertising, or representing himself, or itself, as being engaged in the business of detecting, discovering, or revealing crime or criminals, or securing information for evidence relating thereto, or discovering or revealing the identity, whereabouts, character, or actions of any person or persons, thing or things.
  (3) "Security agency" means a person who conducts a business that provides security services.
  (4) "Security officer" means an individual appointed under § 5-129.02 and shall have the same meaning as provided in section 2100 of Title 17 of the District of Columbia Municipal Regulations.
  (5) "Security services" means any activity that is performed for compensation by a security officer or special police officer to protect an individual or property.
  (6) "Special police officer" means an individual appointed under § 5-129.02 and subject to the requirements of Chapter 11 of Title 6A of the District of Columbia Municipal Regulations.
D.C. Code § 47-392.21 — DC Code / Title 47 / Chapter 3 / § 47-392.21
§ 47-392.21. Duties of Authority during year other than control year.
Status: in_force

(a) In general. — During the period beginning upon the termination of a control period pursuant to § 47-392.09(b) and ending with the suspension of its activities pursuant to § 47-391.07(a) , the Authority shall conduct the following activities:
  (1) The Authority shall review the budgets of the District government adopted by the Council under § 1-204.46 for each fiscal year occurring during such period.
  (2) At such time prior to the enactment of such budget by Congress as the Authority considers appropriate, the Authority shall prepare a report analyzing the budget and submit the report to the Mayor, the Council, the President, and Congress.
  (3) The Authority shall monitor the financial status of the District government and shall submit reports to the Mayor, the Council, the President, and Congress if the Authority determines that a risk exists that a control period may be initiated pursuant to § 47-392.09(a) .
  (4) The Authority shall carry out activities under part C of this subchapter with respect to bonds, notes, or other obligations of the Authority outstanding during such period.
(b) Requiring Mayor to submit budgets to Authority. — With respect to the budget for each fiscal year occurring during the period described in subsection (a) of this section, at the time the Mayor submits the budget of the District government adopted by the Council to the President under § 1-204.46 , the Mayor shall submit such budget to the Authority.
D.C. Code § 47-2885.02 — DC Code / Title 47 / Chapter 28 / § 47-2885.02
§ 47-2885.02. Definitions.
Status: in_force

For purposes of this part:
(1) The term “Board” means the District of Columbia Board of Pharmacy established by the District of Columbia Health Occupations Revision Act of 1985.
(2) The term “dispense” means to sell, distribute, leave with, give away, dispose of, prepare or deliver a drug.
(3) The term “drug” means:
  (A) Any substance recognized as a drug, medicine, or medicinal chemical in the official United States Pharmacopoeia, official National Formulary, official Homeopathic Pharmacopoeia, or official Veterinary Medicine Compendium or other official drug compendium or any supplement to any of them;
  (B) Any substance intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease in man or other animal;
  (C) Any chemical substance (other than food) intended to affect the structure or any function of the body of man or other animal; and
  (D) Any substance intended for use as a component of any items specified in subparagraph (A), (B), or (C) of this paragraph, but does not include medical devices or their components, parts, or accessories.
(4) The term “labeling” means the process of affixing a label to any drug container, but does not include the labeling by a manufacturer, packer, or distributor of an over-the-counter drug, packaged legend drug, or medical device.
(5) The term “Mayor” means the Mayor of the District of Columbia or the Mayor’s designated agent.
(6) The term “medical device” means an instrument, apparatus, implement, machine, contrivance, implant, in vitro reagent, or other similar or related article, including any component, part, or accessory, which is:
  (A) Recognized in the official National Formulary, the official United States Pharmacopoeia, or any supplement thereto;
  (B) Intended for use in the diagnosis of disease or any other condition, or in the cure, mitigation, treatment, or prevention of disease in man or other animal; or
  (C) Intended to affect the structure or any function of the body of man or other animal, and which does not achieve any of its principal intended purposes through chemical action within or on the body of man or other animal, and which does not depend upon being metabolized for the achievement of any of its principal intended purposes.
(7) The term “medicinal chemicals” means chemicals used in the treatment of illness or disease.
(8) The term “over-the-counter drug” means drugs which may be sold without a prescription and which are prepackaged for use by the consumer and labeled in accordance with the requirements of the laws and regulations of the District of Columbia and the federal government.
(9) The term “person” means any individual, partnership, association, corporation, company, joint stock association, or any organized group of persons whether incorporated or not, or any trustee, receiver, or assignee thereof.
(10) The term “pharmacist” means any person who is licensed in the District of Columbia to engage in the practice of pharmacy.
(11) Repealed.
(12) The term “pharmacy intern” means any person who is registered in the District of Columbia to engage in the practice of pharmacy under the direct supervision of a pharmacist.
(13) The term “practice of pharmacy” means the practice defined in § 3-1201.02(11) .
(14) The term “practitioner” means a person licensed and permitted by such license (other than a pharmacist) to prescribe, to dispense, or to conduct research with respect to, or to administer, drugs within the course of such person’s professional practice or research.
(15) Repealed.
(16) The term “proprietor of a pharmacy” means a person designated as proprietor in an application for a pharmacy license under § 47-2885.08 . The proprietor may be an individual, a corporation, a partnership, or an unincorporated association, and shall at all times own a controlling interest in the pharmacy.
(17) The term “radiopharmaceuticals” means radioactive drugs and chemicals within the classification of legend drugs as defined under the Federal Food, Drug, and Cosmetic Act (21 U.S.C. § 301 et seq.) or regulations issued by the Mayor pursuant to this part.
D.C. Code § 47-1808.05 — DC Code / Title 47 / Chapter 18 / § 47-1808.05
§ 47-1808.05. Tax on unincorporated businesses — Persons liable for payment.
Status: in_force

The taxes imposed by § 47-1808.03 shall be payable by the person or persons, jointly and severally, conducting the unincorporated business. The taxes imposed under this subchapter may be assessed in the name of the unincorporated business or in the name or names of the person or persons liable for the payment of such taxes, or both.
D.C. Code § 47-132 — DC Code / Title 47 / Chapter 1 / § 47-132
§ 47-132. Payment into Treasury of moneys received from sales of animals and materials.
Status: in_force

All moneys received from the sales of animals or materials of any sort, purchased under appropriations made for the District of Columbia since July 1, 1878, other than for the Water Department, shall be paid into the Treasury of the United States, to the credit of the General Fund of the District of Columbia.
D.C. Code § 47-340.21 — DC Code / Title 47 / Chapter 3 / § 47-340.21
§ 47-340.21. Deposit of fees and other monies.
Status: in_force

Fees authorized under § 47-340.20 and the earnings thereon, capital, and other funds appropriated by Council, and such additional monies that may be contributed from any lawful source shall be deposited in an account to be known as the District of Columbia Great Streets Development Account (“Account”), that shall be a sub-account of the special account established under § 47-131(c)(4) .
D.C. Code § 47-1026 — DC Code / Title 47 / Chapter 10 / § 47-1026
§ 47-1026. Edes Home.
Status: in_force

The property held by the Edes Home actually and exclusively used and occupied for a home for aged and indigent widows shall while and as long as so actually and exclusively used and occupied, be free from any tax, burden, or assessment, laid or to be laid by the United States or under any authority emanating therefrom. This section shall be and remain at all times subject to repeal, alteration, or amendment by the Congress of the United States.
D.C. Code § 47-393 — DC Code / Title 47 / Chapter 3 / § 47-393
§ 47-393. Definitions.
Status: in_force

In this Act, the following definitions apply:
(1) The term “Authority” means the District of Columbia Financial Responsibility and Management Assistance Authority established under § 47-391.01(a) .
(2) The term “Council” means the Council of the District of Columbia.
(3) The term “control period” has the meaning given such term in § 47-392.09 .
(4) The term “control year” means any fiscal year for which a financial plan and budget approved by the Authority under § 47-392.02(b) is in effect, and includes Fiscal Year 1996.
(5) The term “District government” means the government of the District of Columbia, including any department, agency or instrumentality of the government of the District of Columbia; any independent agency of the District of Columbia established under part F of title IV of the District of Columbia Home Rule Act or any other agency, board, or commission established by the Mayor or the Council; the Council of the District of Columbia; and any other agency, public authority, or public benefit corporation which has the authority to receive monies directly or indirectly from the District of Columbia (other than monies received from the sale of goods, the provision of services, or the loaning of funds to the District of Columbia), except that such term does not include the Authority.
(6) The term “financial plan and budget” means a financial plan and budget described in part B of this subchapter , and includes the budgets of the District government for the fiscal years which are subject to the financial plan and budget (as described in § 47-392.01(b) ).
(7) The term “Mayor” means the Mayor of the District of Columbia.
D.C. Code § 47-4633 — DC Code / Title 47 / Chapter 46 / § 47-4633
§ 47-4633. Jubilee Housing residential rental project; Lot 863 in Square 2560, and Lot 873, Square 2563.
Status: in_force

The real properties described as Lot 863 in Square 2560, and Lot 873, Square 2563, owned by Jubilee Housing Inc., or by an entity controlled, directly or indirectly, by Jubilee Housing Inc., including Jubilee Housing Limited Partnership II, shall be exempt from taxation under Chapter 8 of this title so long as the real properties continue to be owned by Jubilee Housing Inc., or by an entity controlled, directly or indirectly, by Jubilee Housing Inc., or continue to be under applicable use restrictions during a federal low-income housing tax credit compliance period, and are not used for commercial purposes, subject to the provisions of §§ 47-1005 , 47-1007 and 47-1009 .
D.C. Code § 47-128 — DC Code / Title 47 / Chapter 1 / § 47-128
§ 47-128. Court fees and fines to be credited to District.
Status: in_force

There shall be credited to the District of Columbia that proportion of the fees and fines collected by the United States District Court for the District of Columbia, including fees and fines collected by the offices of the Clerk of that Court, of the Register of Wills of the District of Columbia, and of the United States Marshal for the District of Columbia, as the amount paid by the District of Columbia toward salaries and expenses of such Court and of the offices of the United States Attorney for the District of Columbia and of the United States Marshal for the District of Columbia bears to the total amount of such salaries and expenses; and such proportion of the fees and fines, if any, collected by the United States Court of Appeals for the District of Columbia Circuit, including fees and fines, if any, collected by the office of the Clerk of that Court, as the amount paid by the District of Columbia toward the salaries and expenses of such Court bears to the total amount of such salaries and expenses.
D.C. Code § 47-3409 — DC Code / Title 47 / Chapter 34 / § 47-3409
§ 47-3409. Divulging information obtained from Internal Revenue Service prohibited; penalties.
Status: in_force

Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the Mayor or any person having an administrative duty under this chapter to divulge or make known in any manner any information obtained from the Internal Revenue Service in accordance with any provisions of the District of Columbia Revenue Act of 1937, as amended. Any violation of the provisions of this section shall subject the offender to a fine of not more than the amount set forth in [ § 22-3571.01 ] or imprisonment for 90 days.
D.C. Code § 47-3107 — DC Code / Title 47 / Chapter 31 / § 47-3107
§ 47-3107. Granting of license; investigations.
Status: repealed

Repealed.
D.C. Code § 47-2840 — DC Code / Title 47 / Chapter 28 / § 47-2840
§ 47-2840. Fortune-telling.
Status: repealed

Repealed.
D.C. Code § 47-4104 — DC Code / Title 47 / Chapter 41 / § 47-4104
§ 47-4104. Fraudulent statements or failure to make statements to employee.
Status: in_force

A person required under this title, or under regulations made under authority thereof, to furnish a statement or supply information to an employee, who willfully furnishes a false or fraudulent statement or false or fraudulent information, or who willfully fails to furnish a statement or supply information to an employee in the manner and at the time prescribed under this title, or under regulations made under authority thereof, shall, in addition to other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than the amount set forth in [ § 22-3571.01 ], or imprisoned not more than 180 days, or both, together with costs of prosecution. All prosecutions under this section shall be brought in the Superior Court of the District of Columbia on information by the Attorney General for the District of Columbia in the name of the District.
D.C. Code § 47-895.22 — DC Code / Title 47 / Chapter 8 / § 47-895.22
§ 47-895.22. Establishment of special assessment district.
Status: in_force

(a) There is established as a special assessment district the Waterfront Park Benefit District, which shall be comprised of the geographic area bounded by Isaac Hull Avenue, S.E., on the east, 1st Street, S.E., on the west, M Street, S.E., on the north, and the Anacostia River on the south, excluding the following:
  (1) The DOT PILOT Area, as such area is defined in section 2(7) of the Southeast Federal Center Payment in Lieu of Taxes Revision Emergency Approval Resolution of 2007, effective July 10, 2007 (Res. 17-302; 54 DCR 7639).
  (2) The pumping station of the District of Columbia Water and Sewer Authority that is located east of 1st Street, S.E., at the eastern terminus of N Place, S.E.;
  (3) The real property on which the building west of Isaac Hull Avenue, S.E., and south of Tingey Street, S.E., that is under the control and jurisdiction of the Department of the Navy is located; and
  (4) The Waterfront Park.
(b) The Council finds that owners of lots within the Waterfront Park Benefit District will derive a special benefit from the operation of the Waterfront Park.
D.C. Code § 47-1031 — DC Code / Title 47 / Chapter 10 / § 47-1031
§ 47-1031. Daughters of American Revolution — Square 173 — Lots 23, 24, 25, 26, 27, and 28.
Status: in_force

The property situated in square 173 in the City of Washington, District of Columbia, described as lots 23, 24, 25, 26, 27, and 28, inclusive, occupied by the Daughters of the American Revolution, is hereby exempt from all taxation so long as the same is so occupied and used, subject to the provisions of § 47-1002 , providing for exemptions of church and school property, and acts amendatory thereof.
D.C. Code § 47-176 — DC Code / Title 47 / Chapter 1B / § 47-176
§ 47-176. Remedy not exclusive.
Status: repealed

Repealed.
D.C. Code § 47-1084 — DC Code / Title 47 / Chapter 10 / § 47-1084
§ 47-1084. Affordable Housing Opportunities, Inc. residential rental project; Lot 800, Square 5984, and Lot 916, Square 5730.
Status: in_force

(a) The real properties described as Lot 800, Square 5984, and Lot 916, Square 5730, owned by Affordable Housing Opportunities, Inc., or by an entity controlled, directly or indirectly, by Affordable Housing Opportunities, Inc., shall be exempt from real property taxation so long as the real properties continue to be owned by Affordable Housing Opportunities, Inc., or by an entity controlled, directly or indirectly, by Affordable Housing Opportunities, Inc., or continue to be under applicable use restrictions during a federal low-income housing tax credit compliance period, and not used for commercial purposes, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 .
(b) The conveyance of any of the properties described in subsection (a) of this section to Affordable housing [Housing] Opportunities, Inc. or an entity controlled, directly or indirectly, by it shall be exempt from the tax imposed by Chapter 11 of Title 42 of the District of Columbia Official Code, and the transfer of any of the properties described in subsection (a) of this section by Affordable Housing Opportunities, Inc., or an entity controlled, directly or indirectly, by it shall be exempt from the tax imposed by Chapter 9 of this title .
(c) All recordation and transfer taxes, interest, penalties, fees, and other related charges assessed against Affordable Housing Opportunities, Inc., or SOME, Inc. or an entity controlled, directly or indirectly, by Affordable Housing Opportunities, Inc. or SOME, Inc. with respect to real property located at Lot 800, Square 5984, or Lot 916, Square 5730, or any of the properties described in § 47-1078(a)(2) , for any conveyance or transfer prior to [September 14, 2011], shall be forgiven, and any payments already made shall be refunded.
D.C. Code § 47-1807.52 — DC Code / Title 47 / Chapter 18 / § 47-1807.52
§ 47-1807.52. Job growth tax credit.
Status: in_force

For tax years beginning on or after January 1, 2010, but prior to January 1, 2015, upon application by a taxpayer, in the order of priority received and not to exceed the annual amount allocated therefor in the budget and financial plan, the Mayor, in accordance with this subchapter, shall approve, and there may be allowed, to any taxpayer an annual job growth tax credit with respect to the franchise taxes imposed by subchapters VII and VIII of this chapter, for a credit period in an amount determined by the Mayor pursuant to § 47-1807.54 .
D.C. Code § 47-1099.16 — DC Code / Title 47 / Chapter 10 / § 47-1099.16
§ 47-1099.16. Archdiocese of Washington Parish real property, deed recordation, and deed transfer tax exemptions.
Status: in_force

*NOTE: This section was created by emergency legislation that will expire on June 28, 2026.*
(a) The real properties, and any improvements on the properties, located in Square 159, Lots 861 and 827, shall be exempt from the taxes imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Cathedral of St. Matthew the Apostle Catholic Church, Inc.
(b) The real properties, and any improvements on the properties, located in Square 1800, Lots 1, 20, and 802; and Square 1815, Lot 101, shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Annunciation Catholic Church, Inc.
(c) The real properties, and any improvements on the properties, located in Square 3880, Lots 1, 2, 13, 17, 18, 19, 800, 801, 802, 803, 804, and 805 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Anthony of Padua Catholic Church, Inc.
(d) The real properties, and any improvements on the properties, located in Square 6005, Lots 802 and 803 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Church of the Assumption of the Blessed Virgin Mary Catholic Church, Inc.
(e) The real properties, and any improvements on the properties, located in Square 4558, Lot 33, shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Benedict the Moor Catholic Church, Inc.
(f) The real properties, and any improvements on the properties, located in Square 1862, Lot 802; and Square 1863, Lots 47, 824, 825, and 826, shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned  by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Shrine of the Most Blessed Sacrament Catholic Church, Inc.
(g) The real properties, and any improvements on the properties, located in Square 1263, Lot 163 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned and used by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Epiphany Catholic Church, Inc.
(h) The real properties, and any improvements on the properties, located in Square 4217, Lot 802; and Square 4217N, Lot 808 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Francis de Sales Catholic Church, Inc.
(i) The real properties, and any improvements on the properties, located in Square 5550, Lot 808; and Square 5552, Lot 832 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Francis Xavier Catholic Church, Inc.
(j) The real properties, and any improvements on the properties, located in Square 3224, Lot 800 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Gabriel Catholic Church, Inc.
(k) The real properties, and any improvements on the properties, located in Square 1036, Lots 114, 804, and 805; and Square 1071, Lot 805 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Holy Comforter - St. Cyprian Catholic Church, Inc.
(l) The real properties, and any improvements on the properties, located in Square 957, Lot 814; and Square 4065, Lot 819 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Holy Name of Jesus Catholic Church, Inc.
(m) The real properties, and any improvements on the properties, located in Square 557, Lot 140 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Holy Redeemer Catholic Church, Inc.
(n) The real properties, and any improvements on the properties, located in Square 566, Lots 857, 859, 860, and 865, shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Holy Rosary Catholic Church, Inc.
(o) The real properties, and any improvements on the properties, located in Square 1227, Lot 95 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Holy Trinity Catholic Church, Inc.
(p) The real properties, and any improvements on the properties, located in Square 423, Lots 2, 801, and 802 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Immaculate Conception Catholic Church, Inc.
(q) The real properties, and any improvements on the properties, located in Square 5204, Lot 37 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Church of the Incarnation Catholic Church, Inc.
(r) The real properties, and any improvements on the properties, located in Square 756, Lots 47, 52, 827, and 828 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 , so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Joseph's on Capitol Hill Catholic Church, Inc.
(s) The real properties, and any improvements on the properties, located in Square 5330, Lots 24 and 31 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Luke Catholic Church, Inc.
(t) The real properties, and any improvements on the properties, located in Square 3111, Lot 806; and Square 3531, Lots 116 and 117 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Martin of Tours Catholic Church, Inc.
(u) The real properties, and any improvements on the properties, located in Square 518, Lots 911 and 912, shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Mary, Mother of God, Catholic Church, Inc.
(v) The real properties, and any improvements on the properties, located in Square 2939, Lots 802, 808, and 811 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Nativity Catholic Church, Inc.
(w) The real properties, and any improvements on the properties, located in Square 5817, Lot 803, and PAR-0226-0037 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Our Lady of Perpetual Help Catholic Church, Inc.
(x) The real properties, and any improvements on the properties, located in PAR- 0198-0065 and PAR-0199-0049 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Our Lady Queen of Peace Catholic Church, Inc.
(y) The real properties, and any improvements on the properties, located in Square 1374, Lots 859 and 860 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Our Lady of Victory Catholic Church, Inc.
(z) The real properties, and any improvements on the properties, located in Square 376, Lots 820, 821, 822, and 827 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Patrick Catholic Church, Inc.
(aa) The real properties, and any improvements on the properties, located in Square 203 Lot 93; and Square 189 and Lot 45 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Augustine Catholic Church, Inc.
(bb) The real properties, and any improvements on the properties, located in Square 733, Lot 50; and Square 793, Lot 25 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Peter Catholic Church, Inc.
(cc) The real properties, and any improvements on the properties, located in Square 2675, Lot 826; and Square 2609, Lot 857, shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Shrine of the Sacred Heart Catholic Church, Inc.
(dd) The real properties, and any improvements on the properties, located in Square 27, Lot 30 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Stephen the Martyr Catholic Church, Inc.
(ee) The real properties, and any improvements on the properties, located in Square 5773, Lot 835; Square 5605, Lot 110; and Square 5780, Lot 821, shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Teresa of Avila Catholic Church, Inc.
(ff) The real properties, and any improvements on the properties, located in Square 1739, Lot 57 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Louis de France Catholic Church, Inc.
(gg) The real properties, and any improvements on the properties, located in Square 2529, Lot 305 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Our Lady Queen of the Americas Catholic Church, Inc.
(hh) The real properties, and any improvements on the properties, located in Square 1729, Lot 0007 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Ann Catholic Church, Inc.
(ii) The real properties, and any improvements on the properties, located in Square 2108, Lot 806, shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Thomas Apostle Catholic Church, Inc.
(jj) The real properties, and any improvements on the properties, located in Square 6242, Lot 834 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Thomas More Catholic Church, Inc.
(kk) The real properties, and any improvements on the properties, located in Square 698, Lot 818 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Vincent de Paul Catholic Church, Inc.
(ll) The real properties, and any improvements on the properties, located in Square 159, Lot 860 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 , so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Cathedral of St. Matthew the Apostle Catholic Church, Inc.
(mm) The real properties, and any improvements on the properties, located in Square 1863, Lot 1 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 , so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or Shrine of the Most Blessed Sacrament Catholic Church, Inc.
(nn) The real properties, and any improvements on the properties, located in Square 4217N, Lot 805 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 , so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Francis de Sales Catholic Church, Inc.
(oo) The real properties, and any improvements on the properties, located in Square 376, Lot 828 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 , so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Patrick Catholic Church, Inc.
(pp) The real properties, and any improvements on the properties, located in Square 203, Lot 806 shall be exempt from the tax imposed by Chapter 9 of this title and Chapter 11 of Title 42 , so long as the properties are owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or St. Augustine Catholic Church, Inc.
(qq) The tax exemptions provided pursuant to this section shall be in addition to, and not lieu of, any other tax relief or assistance from any other source applicable to the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, and the respective parishes of the Archdiocese of Washington as named in subsections (a) through (pp).
(rr) The properties listed in subsections (a) through (pp) may be transferred through supplemental deeds, for no additional consideration, from the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, as the record owner, to the respective parishes of the Archdiocese of Washington as named in subsections (a) through (pp), and any such supplemental deed transfers shall be exempt from the taxes imposed by Chapter 9 of this title and Chapter 11 of Title 42 , and shall not require the submission of real property tax exemption applications.
(ss) " Each of the real properties listed in subsections (a) through (kk) shall remain exempt from taxation imposed by Chapter 8 of this title under § 47-1002 so long as the property is owned by the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or the respective parishes of the Archdiocese of Washington as named in subsections (a) through (kk), and provided that such owner, or any lessee, continues to use the property as listed in subsections (a) through (kk) to provide religious, charitable, educational, or related services, subject to any applicable provisions of § 47-1005 for any taxable portion of the property. If any or all of the properties listed in subsections (a) through (kk) are transferred through supplemental deed pursuant to subsection (rr), for no additional consideration, from the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, as the record owner, to the respective parishes of the Archdiocese of Washington as named in subsections (a) through (kk), the properties in question shall remain exempt from taxation under § 47-1002 , subject to any applicable provisions of § 47-1005 for any taxable portion of the property.
(tt) Annually the Roman Catholic Archbishop of Washington and his successors in office, a corporation sole, or the respective parishes of the Archdiocese of Washington as named in subsections (a) through (kk), shall make the reports required by § 47-1007 , as applicable, and shall have the appeal rights provided by § 47-1009 .
D.C. Code § 47-4667 — DC Code / Title 47 / Chapter 46 / § 47-4667
§ 47-4667. East End grocery and retail incentive tax exemption.
Status: in_force

(a) (1) Subject to subsection (d) of this section, the development of a new eligible business in the following locations shall be eligible for tax exemptions in accordance with subsection (b) of this section:
    (A) Capitol Gateway;
    (B) East River Park;
    (C) The Shops at Penn Hill;
    (D) Parkside Planned Unit Development;
    (E) St. Elizabeths East Campus;
    (F) The existing United Medical Center parcel; and
    (G) Columbian Quarter.
  (2) Subject to subsection (d) of this section, new grocery stores constructed in Ward 7 or Ward 8 shall be eligible for tax exemptions in accordance with subsection (b) of this section.
(b) An eligible business shall be eligible for a tax exemption as follows:
  (1) A 30-year exemption from real property or possessory interest taxes imposed pursuant to Chapter 8 of this title for the land and improvements; provided, that if the eligible business is operated in leased premises, the benefit of the exemption is passed through to the lessee in the form of reduced rent in accordance with subsection (c) of this section;
  (2) An exemption from recordation taxation, imposed pursuant to Chapter 11 of Title 42 ;
  (3) An exemption from transfer taxes imposed pursuant to Chapter 9 of this title ;
  (4) A 30-year exemption from the license fee imposed pursuant to § 47-2827(b) ;
  (5) A 30-year tax exemption on personal property imposed by Chapter 15 of this title for the property located at that eligible business;
  (6) A 30-year exemption from corporate franchise taxes (including combined reporting) imposed by Chapter 18 of this title on the income received from operation of the eligible business; provided, that no capital costs or operating expenses incurred with respect to the eligible business shall be allowable for purposes of such tax exemption; and
  (7) A 30-year exemption from sales or use taxes imposed pursuant to Chapter 20 or Chapter 22 of this title for purchases of property or services used to construct the eligible business.
(c) (1) If  an eligible business leases real property that is subject to tax under Chapter 8 of this title , the eligible business shall receive a rebate of the tax that represents the eligible business' pro rata share of the tax levied for the tax year on that portion of the real property that the eligible business leases if:
    (A) The eligible business is liable under the lease for its pro rata share of the tax;
    (B) An application for the rebate of the tax is made on or before December 31 of the succeeding tax year; and
    (C) The lessor paid the tax.
  (2) The rebate shall be the amount of the pro rata share of the tax paid by the eligible business as required by the lease.
  (3) The application required by paragraph (1)(B) of this subsection shall include:
    (A) A copy of the lease; and
    (B) Documentation, as required by the Mayor, that the tax has been paid.
  (4) If a proper application has been made, the Mayor shall require that a rebate be provided to the eligible business on or before March 1 of the succeeding tax year.
  (5) Any rebates authorized under this subsection shall be paid from the General Fund of the District of Columbia.
(d) (1) To qualify for the tax exemptions set forth in this section, the owner of an eligible business shall certify to the Mayor semiannually that 50% of its full-time employees at the eligible business are District residents.
  (2) For an eligible business that is a grocery store, or selling grocery and retail goods, to be eligible for the tax exemption under subsection (b) of this section, the eligible business has to accept Supplemental Nutrition Assistance Program and Women, Infants, and Children benefits and offer fresh food items such as vegetables, fruits, meat, dairy, and eggs.
(e) (1) The Mayor shall certify to the Office of Tax and Revenue semiannually that each business is eligible to receive the exemptions set forth in subsection (b) of this section.
  (2) The certification shall:
    (A) Identify the property or portion thereof (by square and lot) or person (by full legal name and taxpayer identification number) eligible to receive an exemption;
    (B) The taxes for which the exemption is granted; and
    (C) The period or date at which each exemption commences and terminates; provided, that no exemption shall be more than 30 years in duration.
  (3) The Mayor shall notify the Office of Tax and Revenue if a property loses entitlement to any exemption previously certified, and the date of such loss of entitlement.
(f) The Mayor, pursuant to subchapter I of Chapter 5 of Title 2 , shall issue rules to implement the provisions of this section.
(g) For the purposes of this section, the term:
  (1) "Anchor store" means, generally, a major, large, well-known chain retailer that offers various goods and is a driver of business to smaller retailers in the area.
  (2) "Eligible business" means a grocery anchor store, an anchor store selling grocery and retail goods, up to one retail store per location that co-anchors the development, or a sit-down restaurant.
D.C. Code § 47-3111 — DC Code / Title 47 / Chapter 31 / § 47-3111
§ 47-3111. Liability of licensees.
Status: repealed

Repealed.
D.C. Code § 47-2411 — DC Code / Title 47 / Chapter 24 / § 47-2411
§ 47-2411. Redemption of cigarette or alcoholic beverage tax stamps.
Status: in_force

(a) Where any cigarette or alcoholic beverage tax stamps issued under District of Columbia tax laws have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, the amount paid for such stamps may be refunded within the limit of appropriations therefor, or allowed as a credit on the purchase of new stamps. No such refund or allowance shall be made unless the owner of such stamps shall file a written claim therefor with the Mayor of the District of Columbia or his designated agent within the time prescribed in this section and unless the Mayor or his designated agent upon receipt of satisfactory evidence of the facts, and subject to regulations prescribed by the Council of the District of Columbia, certifies that such refund or allowance is just and equitable.
(b) No refund or allowance shall be made in any case (1) until the stamps so spoiled or rendered useless shall have been returned to the Mayor or his designated agent, (2) until satisfactory proof has been made to the Mayor or his designated agent showing the reason why the same cannot be returned, or (3) if so required by the Mayor or his designated agent, unless the person presenting the same can satisfactorily trace the history of said stamps from their issuance to the filing of his claim as aforesaid; provided, that no refund shall be made in those cases where the owner may be made whole by allowing him a credit on the purchase of new stamps, and provided further, that no claim for a refund, or allowance for such stamps, shall be allowed unless presented within 6 months after the stamps have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or, in the case of stamps for which the owner may have no use, within 6 months from the date of purchase thereof, except that as to stamps which have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, prior to June 3, 1954, a claim for a refund or allowance for credit may be filed within 6 months after June 3, 1954.
D.C. Code § 47-3211 — DC Code / Title 47 / Chapter 32 / § 47-3211
§ 47-3211. Required; contents generally.
Status: repealed

Repealed.
D.C. Code § 47-2208 — DC Code / Title 47 / Chapter 22 / § 47-2208
§ 47-2208. Surety bonds.
Status: in_force

Every vendor or retailer not engaging in business in the District who has been expressly authorized to pay the tax imposed by this chapter and collect reimbursement therefor, and every vendor engaging in business in the District, may, in the discretion of the Council of the District of Columbia, be required to file with the Mayor a bond not exceeding the amount of $10,000 with such sureties as the Council of the District of Columbia deems necessary, and for such duration not exceeding 5 years as the Council of the District of Columbia deems necessary, conditioned upon the payment of the tax due from any vendor or retailer for any period covered by any return required to be filed under this chapter.
D.C. Code § 47-1273 — DC Code / Title 47 / Chapter 12D / § 47-1273
§ 47-1273. Assessments on ICF/IID.
Status: in_force

(a) Except as provided in § 47-1278(d) , each ICF/IID in the District of Columbia shall pay an assessment of 6.0% of the gross revenues per annum.
(b) Each ICF/IID shall pay the assessment required by subsection (a) of this section in quarterly installments.
(c) The Mayor shall provide notice of the amount of the assessment for the quarter to each ICF/IID no later than 30 days after the end of each quarter.
(d) The assessment required by subsection (a) of this section shall be determined by the Medicaid claims information from the DHCF Medicaid Management Information System.
(e) If the total amount of the assessments to be collected for a fiscal year is inadequate to cover disbursements required under § 47-1271(b) , the Mayor may raise the assessment to the maximum allowed under federal law.
D.C. Code § 47-2887.13 — DC Code / Title 47 / Chapter 28 / § 47-2887.13
§ 47-2887.13. Prohibited conduct.
Status: in_force

(a) An athlete agent may not intentionally:
  (1) Give a student-athlete or, if the student-athlete is a minor, a parent or guardian of the student-athlete materially false or misleading information or make a materially false promise or representation with the intent to influence the student-athlete, parent, or guardian to enter into an agency contract;
  (2) Furnish anything of value to a student-athlete or another individual, if to do so may result in loss of the student-athlete's eligibility to participate in the student-athlete's sport, unless:
    (A) The agent notifies the athletic director of the educational institution at which the student-athlete is enrolled or at which the agent has reasonable grounds to believe the student-athlete intends to enroll, not later than 72 hours after giving the thing of value; and
    (B) The student-athlete or, if the student-athlete is a minor, a parent or guardian of the student-athlete acknowledges to the agent in a record that receipt of the thing of value may result in loss of the student-athlete's eligibility to participate in the athlete's sport;
  (3) Initiate contact, directly or indirectly, with a student-athlete or, if the student-athlete is a minor, a parent or guardian of the student-athlete to recruit or solicit the student-athlete, parent, or guardian to enter an agency contract unless the athlete agent is registered under this part ;
  (4) Fail to create, retain, or permit inspection of the records required by § 47-2887.12 ;
  (5) Fail to register when required by § 47-2887.03 ;
  (6) Provide materially false or misleading information in an application for registration or renewal of registration;
  (7) Predate or postdate an agency contract;
  (8) Fail to notify a student-athlete or, if the athlete is a minor, a parent or guardian of the student-athlete before the student-athlete, parent, or guardian signs an agency contract for a particular sport that the signing may result in loss of the student-athlete's eligibility to participate in the student-athlete's sport;
  (9) Encourage another individual to do any of the acts described in paragraphs (1) through (8) of this subsection on behalf of the athlete agent; or
  (10) Encourage another individual to assist any other individual in doing any of the acts described in paragraphs (1) through (8) of this subsection on behalf of the athlete agent.
D.C. Code § 47-2853.66 — DC Code / Title 47 / Chapter 28 / § 47-2853.66
§ 47-2853.66. Offices; rules.
Status: in_force

(a) Each professional design firm shall be under the responsible charge of at least one member who holds a valid license as an architect, interior designer, or landscape architect issued by the Mayor and who shall serve in that capacity at one office only.
(b) The Mayor, pursuant to [ [subchapter I of Chapter 5 of Title 2] ] , shall issue rules to prescribe the licensure application procedures.
D.C. Code § 47-1818.03 — DC Code / Title 47 / Chapter 18 / § 47-1818.03
§ 47-1818.03. City-wide joint business activity strategy agreements.
Status: in_force

(a) Within 180 days of [October 9, 2012], the Mayor shall enter into a BAS agreement with a Qualified Social E-Commerce Company and certify the agreement as required by § 47-1818.04 and submit it to the Council as required by § 47-1818.05 .
(b) The Mayor shall ensure that the BAS agreement provides:
  (1) That the Qualified Social E-Commerce Company will leverage its activities to assist retail businesses along disrupted corridors;
  (2) For the coordination of the Qualified Social E-Commerce Company’s offering of technology, marketing, social media, and other training opportunities for District of Columbia small businesses;
  (3) For the development of engineering-related programs to recruit, train, and retain software developers in the District of Columbia; and
  (4) For the Qualified Social E-Commerce Company’s participation in hiring STEM students as part of the Summer Youth Employment Program established pursuant to § 32-241 .
(c) Within 365 days of Council approval of the BAS agreement, as required by § 47-1818.05 , and annually thereafter during the term of an abatement granted pursuant to this subchapter, the Mayor shall submit a report to the Council on each BAS agreement approved by the Council detailing the level of compliance under each BAS agreement.
D.C. Code § 47-4512 — DC Code / Title 47 / Chapter 45 / § 47-4512
§ 47-4512. Audit of Program.
Status: in_force

(a) The Mayor shall audit the Program annually.
(b) (1) By May 31st of each year, the Chief Financial Officer shall submit to the Council a report for the preceding fiscal year, which shall include:
    (A) The Mayor’s audit report for the year;
    (B) A financial accounting of the Program, including:
      (i) The operating and administrative budget for the Program, which shall include a complete list of revenue sources and expenditures detailing the line-item expenditures;
      (ii) The number of accounts entered into during the previous fiscal year;
      (iii) Efforts by the Chief Financial Officer in marketing the Program; and
      (iv) Any recommendations of the Chief Financial Officer concerning the operation of the Program.
  (2) The Chief Financial Officer shall make available to each account owner a copy of a summary of the report and the option to purchase the full report at a nominal charge.
D.C. Code § 47-1807.51 — DC Code / Title 47 / Chapter 18 / § 47-1807.51
§ 47-1807.51. Definitions.
Status: in_force

For the purposes of this subchapter, the term:
(1) “Credit certificate” means a statement issued by the Mayor, issued under § 47-1807.55 , certifying that a project qualifies for the job growth tax credit and specifying the amount of the job growth tax credit allowed.
(2) “Credit period” means a period of up to 60 consecutive months for which a taxpayer may claim the job growth tax credit that is calculated annually by the Mayor. The credit period shall not extend past December 31, 2020.
(3) “Chief Financial Officer” means the Office of the Chief Financial Officer created by § 1-204.24a .
(4) “FICA taxes” means the taxes imposed by section 3111(a) and (b) of the Internal Revenue Code of 1986.
(5) “Job growth tax credit” means the credit against the franchise taxes imposed by subchapters VII and VIII of this chapter allowed pursuant to this subchapter.
(6) “Mayor” means the Mayor of the District of Columbia
(7) “Net job growth” means the difference between the total number of full-time equivalent employees, who are residents of the District of Columbia, employed by the taxpayer in the District of Columbia for the project at the end of each calendar year of the project and the total number of full-time equivalent employees, who are residents of the District of Columbia, employed by the taxpayer in the District of Columbia for the project at the commencement of the project.
(8) “Project” means any business project that encourages, promotes, and stimulates economic development in key economic sectors and that is approved by the Mayor as specified in § 47-1807.54 .
(9) “Taxpayer” means a taxpayer engaged in trade or business.
D.C. Code § 47-340.03 — DC Code / Title 47 / Chapter 3 / § 47-340.03
§ 47-340.03. Council review for each individual project.
Status: in_force

(a) For each individual project for which there is a proposed bond series issuance, the Mayor shall submit to the Council a resolution of project approval accompanied by a summary description of the proposed project, a listing of the public purpose benefits to be derived from the proposed undertaking, the preliminary legal sufficiency determinations of the Office of the Attorney General for the District of Columbia and bond counsel, and a summary of any finding of approval by the Mayor for a 30-day period of Council review, excluding Saturdays, Sundays, legal holidays, and days of Council recess.
(b) The Council may approve, conditionally approve, or disapprove a proposed project by resolution within 30 days after the Mayor transmits to the Council the information set forth in subsection (a) of this section. Failure of the Council to take action on a resolution within the 30-day review period shall be deemed to be Council approval of the project.
(c) The Council shall transmit to the Mayor notice of expiration of the review period under subsections (a) and (b) of this section.
D.C. Code § 47-857.16 — DC Code / Title 47 / Chapter 8 / § 47-857.16
§ 47-857.16. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Rules.
Status: in_force

The Mayor, pursuant to Chapter 5 of Title 2 , may issue rules to implement the provisions of §§ 47-857.11 through 47-857.16 .
D.C. Code § 47-1036 — DC Code / Title 47 / Chapter 10 / § 47-1036
§ 47-1036. National Education Association.
Status: in_force

All real property of the National Education Association of the United States within the District of Columbia, which shall be used by the corporation for the educational or other purposes of the corporation, other than the purpose of producing income, and all personal property and funds of the corporation, held, used, or invested for educational purposes aforesaid, or to produce income to be used for such purposes, shall be exempt from taxation; provided, however, that this exemption shall not apply to any property of the corporation which shall not be used for or the income of which shall not be applied to the educational purposes of the corporation. Congress may from time to time alter, repeal, or modify this section, but no contract or individual rights made or acquired shall thereby be divested or impaired.
D.C. Code § 47-1812.08 — DC Code / Title 47 / Chapter 18 / § 47-1812.08
§ 47-1812.08. Withholding of tax.
Status: in_force

*NOTE: This section includes amendments by temporary legislation that will expire on September 25, 2026. To view the text of this section after the expiration of all emergency and temporary legislation affecting this section, click this link: Permanent Version .*
(a) Income of foreign corporations or unincorporated business. — Whenever the Chief Financial Officer shall deem it necessary in order to satisfy the District’s claim for a tax payable by any foreign corporation or unincorporated business, it may, by rules and regulations, require any person subject to the jurisdiction of the District to withhold and pay to the Chief Financial Officer an amount not in excess of the highest applicable rate of tax set forth in § 47-1806.03 applied to all income payable by such person to such foreign corporation or unincorporated business. After such foreign corporation or unincorporated business shall have filed all returns required under this subchapter, and the same shall have been audited, the Chief Financial Officer shall refund any overpayment to the taxpayer.
(b) Wages; method of determination. — (1) Every employer making payment of wages on or after October 1, 1956, to any employee as defined in this chapter, shall deduct and withhold a tax upon such wages, such tax to be determined by one of the following methods, to be elected by the employer, subject to the approval of the Chief Financial Officer, with respect to any employee:
    (A) In accordance with a percentage method of withholding similar in principle to that under § 3402 of the Internal Revenue Code of 1986 (§ 3402 of Title 26, United States Code), to be included in regulations;
    (B) In accordance with tables similar in principle to those contained in § 3402 of the Internal Revenue Code of 1986, to be included in regulations;
    (C) Repealed; or
    (D) By such other method as may be prescribed in regulations.
  (1A) For the purposes of this subsection, the terms "allowance" and "exemption" shall have the same meaning.
  (2) (A) If wages are paid with respect to a period which is not a payroll period, the amount to be deducted and withheld shall be that applicable in the case of a miscellaneous payroll period containing a number of days, including Sundays and holidays, equal to the number of days in the period with respect to which such wages are paid.
    (B) In any case in which wages are paid by an employer without regard to any payroll period or other period, the amount to be deducted and withheld shall be that applicable in the case of a miscellaneous payroll period containing a number of days equal to the number of days (including Sundays and holidays) which have elapsed since the date of the last payment of such wages by such employer during the calendar year, or the date of commencement of employment with such employer during such year, or January 1st of such year, whichever is the later.
    (C) In determining the amount to be deducted and withheld under this section, the wages may, at the election of the employer, be computed to the nearest dollar.
    (D) The Chief Financial Officer may, by regulations, authorize employers:
      (i) To estimate the wages which will be paid to any employee in any quarter of the calendar year;
      (ii) To determine the amount to be deducted and withheld upon each payment of wages to such employee during such quarter as if the appropriate average of the wages so estimated constituted the actual wages paid; and
      (iii) To deduct and withhold upon any payment of wages to such employee during such quarter such amount as may be necessary to adjust the amount actually deducted and withheld upon the wages of such employee during such quarter to the amount that would be required to be deducted and withheld during such quarter if the payroll period of the employee were quarterly.
    (E) [Repealed].
(c) Overlapping pay periods; multiple employers. — (1) If payment of wages is made to an employee by an employer:
    (A) With respect to a payroll period or other period, any part of which is included in a payroll period or other period with respect to which wages are also paid to such employee by such employer;
    (B) Without regard to any payroll period or other period, but on or prior to the expiration of a payroll period or other period with respect to which wages are also paid to such employee by such employer;
    (C) With respect to a period beginning in 1 and ending in another calendar year; or
    (D) Through an agent, fiduciary, or other person who also has the control, receipt, custody, or disposal of, or pays the wages payable by another employer to such employee.
  (2) The manner of withholding and the amount to be deducted and withheld under this section shall be determined in accordance with regulations promulgated by the Chief Financial Officer under which the withholding exemption allowed to the employee in any calendar year shall approximate the withholding exemption allowable with respect to an annual payroll period.
(d) Included and excluded wages. — If the remuneration paid by an employer to an employee for services performed during one-half or more of any payroll period of not more than 31 consecutive days constitutes wages, all the remuneration paid by such employer to such employee for such period shall be deemed to be wages; but if the remuneration paid by an employer to an employee for services performed during more than one-half of any such payroll period does not constitute wages, then none of the remuneration paid by such employer to such employee for such period shall be deemed to be wages.
(e) Exemptions. — (1) An employee receiving wages shall on any day be entitled to the withholding exemptions allowed under this chapter, unless the Chief Financial Officer determines that an alternative withholding method is warranted under paragraphs (9) or (11) of this subsection.
  (2) Every employee shall, on or before October 1, 1956, or before the date of commencement of employment, whichever is later, furnish his employer with a signed withholding exemption certificate relating to the withholding exemptions which he claims, which in no event shall exceed the number to which he is entitled.
  (3) Withholding exemption certificates shall take effect as of the beginning of the first payroll period ending, or the first payment of wages made without regard to a payroll period, on or after the date on which such certificate is so furnished; provided, that certificates furnished before October 1, 1956, shall be considered as furnished on that date.
  (4) A withholding exemption certificate which takes effect under this section shall continue in effect with respect to the employer until another such certificate takes effect under this section. If a withholding exemption certificate is furnished to take the place of an existing certificate, the employer, at his option, may continue the old certificate in force with respect to all wages paid on or before the first status determination date, January 1st or July 1st of each year, which occurs at least 30 days after the date on which such new certificate is furnished.
  (5) If, on any day during the calendar year, the withholding exemptions to which the employee may reasonably be expected to be entitled at the beginning of his next taxable year is different from the exemptions to which the employee is entitled on such day, the employee shall in such cases and at such times as the Chief Financial Officer may prescribe, furnish the employer with a withholding exemption certificate relating to the exemptions which he claims with respect to such next taxable year, which shall in no event exceed the exemptions to which he may reasonably be expected to be so entitled. Exemption certificates issued pursuant to this subsection shall not take effect with respect to any payment of wages made in the calendar year in which the certificate is furnished.
  (6) If, on any day during the calendar year, the withholding exemptions to which the employee is entitled is less than the withholding exemptions claimed by the employee on the withholding exemption certificate then in effect with respect to him, the employee shall, within 10 days thereafter, furnish the employer with a new withholding exemption certificate relating to the withholding exemptions which the employee then claims, which shall in no event exceed the exemptions to which he is entitled on such day. If, on any day during the calendar year, the withholding exemptions to which the employee is entitled is greater than the withholding exemptions claimed, the employee may furnish the employer with a new withholding exemption certificate relating to the withholding exemptions which the employee then claims, which shall in no event exceed the exemptions to which he is entitled on such day.
  (7) Withholding exemption certificates shall be in such form and contain such information as the Chief Financial Officer may by regulations prescribe.
  (8) For periods beginning after December 31, 2011, an employee shall be entitled to additional withholding exemptions under this subsection with respect to payment of wages equal to a number determined by dividing by $1,370 his or her estimated itemized deductions.
  (8A) For periods beginning after December 31, 2017, an employee shall be entitled to additional withholding exemptions under this subsection with respect to payment of wages equal to the employee's estimated itemized deductions divided by an amount promulgated by the Chief Financial Officer.
  (9) An employer shall base withholding for the employee on zero withholding exemptions if the Chief Financial Officer notifies an employer that:
    (A) An employee has an unpaid tax liability;
    (B) An employee failed to file a required District of Columbia income tax return; or
    (C) An employee is subject to a tax refund interception request.
  (10) If the conditions of paragraphs (9)(A), (B), and (C) of this subsection no longer apply, the employer may apply to the Chief Financial Officer to authorize an increase in the number of withholding exemptions. Upon approval, the Chief Financial Officer may authorize an increase in the number of withholding exemptions to the level at which they would not have resulted in an underpayment of taxpayer’s most recent income tax return.
  (11) (A) An exemption certificate shall be invalid if it:
      (i) Does not contain the information required; or
      (ii) Contains false or fraudulent information.
    (B) An exemption certificate shall be valid if it states:
      (i) A number of exemptions if it is less than the number of exemptions to which the individual is entitled under this chapter; or
      (ii) A number of additional exemptions less than or equal to the fraction rounded down to the nearest whole number:
        (I) The numerator of which equals the excess of the total of estimated itemized deductions, alimony payments, allowable child care expenses, qualified retirement contributions, business losses, and employer business expenses over the standard deduction allowance; and
        (II) The denominator of which equals the amount allowed for each exemption under this chapter for the applicable tax year.
(f) Failure to withhold or pay amounts withheld. — (1) Any sum or sums withheld in accordance with the provisions of this section shall be deemed to be, and shall be, held in trust by the employer for the District of Columbia.
  (2) The District of Columbia shall have a lien upon all the property of any employer who fails to withhold or pay over to the Chief Financial Officer sums required to be withheld under this section. If the employer withholds but fails to pay over the amounts withheld to the Chief Financial Officer the lien shall accrue on the date the amounts were withheld. If the employer fails to withhold, the lien shall accrue on the date the amounts were required to be withheld. The liens referred to in this paragraph shall constitute a preferred claim, having priority over all other liens or security interests of whatever kind and however created. If property of an employer is seized under distraint provisions, neither the United States Marshal, nor a receiver, assignee or any other officer shall sell the property without first determining from the Chief Financial Officer the amounts due and payable by said employer, and if there be any amounts due, owing or unpaid, it shall be the duty of such officer to first pay to the Chief Financial Officer the said amounts out of the proceeds of such sale before making any payment to any judgment creditor or other claimants of whatsoever kind or nature.
(g) Statement to be furnished employee. — (1) (A) Every person required to deduct and withhold from an employee a tax under this section, or who would have been required to deduct and withhold a tax under this section if the employee had claimed no more than 1 withholding exemption, shall furnish to each such employee in respect to the wages paid by such person to such employee during the calendar year, on or before January 31st of the succeeding year, or, if his employment is terminated before the close of such calendar year, on the day on which the last payment of wages is made, a written statement showing the following:
      (i) The name and address of such person;
      (ii) The name and address of the employee and his social security account number;
      (iii) The total amount of wages as defined in this chapter; and
      (iv) The total amount deducted and withheld as tax under this section.
    (B) The statement required to be furnished by this subsection in respect of any wages shall be furnished at such other times, shall contain such other information, and shall be in such form, as the Chief Financial Officer may by regulation prescribe.
  (2) The Chief Financial Officer may promulgate regulations providing for reasonable extensions of time, not in excess of 30 days, to employers required to furnish statements under this subsection.
(h) Liability for tax withheld. — An employer shall be liable for the payment of tax required to be deducted and withheld under this section. Such tax shall be paid to the Chief Financial Officer and shall not be paid to any other person.
(i) Declaration and payment of estimated tax. — (1) Every person residing or domiciled in the District at the times prescribed in paragraph (4) of this subsection shall, at these times, make declaration of his or her estimated tax for the taxable year if the person can reasonably be expected to receive gross income not subject to the withholding provisions of this section that will result in a tax liability of more than $100. This requirement shall not apply to any elective officer of the government of the United States, or any employee on the staff of an elected officer in the legislative branch of the government of the United States if the employee is a bona fide resident of the state of residence of the elected officer, or any officer of the executive branch of the government whose appointment to the office held by him or her was by the President of the United States, and subject to confirmation by the Senate of the United States, and whose tenure of office is at the pleasure of the President of the United States, or any Justice of the Supreme Court of the United States unless the officers or Justices are domiciled within the District at any time during the taxable year.
  (2) In the declaration required under paragraph (1) of this subsection, the individual shall state:
    (A) The amount which he estimates as the amount of income tax due under this chapter for the taxable year;
    (B) The amount which he estimates as the credit for tax withheld for the taxable year under this chapter;
    (C) The excess of the amount estimated under subparagraph (A) of this paragraph over the amount estimated under subparagraph (B) of this paragraph, which excess for purposes of this section shall be considered the estimated tax for the taxable year; and
    (D) Such other information as may be prescribed in regulations promulgated by the Chief Financial Officer.
  (3) In the case of married individuals (or domestic partner who filed under § 47-1805.01(f) ), a single declaration under this section may be made by them jointly, in which case the liability with respect to the estimated tax shall be joint and several. No joint declaration may be made if the married individuals are separated under a decree of divorce or of separate maintenance (or domestic partner who filed under § 47-1805.01(f) has terminated the domestic partnership in accordance with § 32-702(d) ), or if they have different taxable years. If a joint declaration is made but a joint return is not made for the taxable year, the estimated tax for such year may be treated as the estimated tax of either spouse (or domestic partner who filed under § 47-1805.01(f) ), or may be divided between them.
  (4) The declaration required under paragraph (1) of this subsection shall be filed with the Chief Financial Officer on or before April 15th of the taxable year, except that if the requirements of paragraph (1) of this subsection are first met: (A) after April 1st and before June 2nd of the taxable year, the declaration shall be filed on or before June 15th of the taxable year; (B) after June 1st and before September 2nd of the taxable year, the declaration shall be filed on or before September 15th of the taxable year; or (C) after September 1st of the taxable year, the declaration shall be filed on or before January 15th of the succeeding taxable year; provided, that the declaration required to be filed during 1956 may be filed not later than October 15, 1956, if the requirements of paragraph (1) of this subsection are fulfilled at any time prior to October 1, 1956.
  (5) An individual may make amendments of a declaration filed during the taxable year under this subsection, under regulations prescribed by the Chief Financial Officer.
  (6) If on or before January 15th of the succeeding taxable year the taxpayer files a return for the taxable year for which the declaration is required and pays in full the amount computed on the return as payable, then under regulations prescribed by the Chief Financial Officer:
    (A) If the declaration is not required to be filed during the taxable year, but is required to be filed on or before such January 15th, such return shall, for the purposes of this section, be considered as such declaration; and
    (B) If the tax shown on the return, reduced by the credits under this chapter, is greater than the estimated tax shown in a declaration previously made or, in the last amendment thereof, such return shall, for the purposes of this section, be considered as the amendment of the declaration permitted by this subsection to be filed on or before such January 15th.
  (7) The Chief Financial Officer may promulgate regulations governing reasonable extensions of time for filing declarations and paying the estimated tax. Except in the case of taxpayers who are abroad, no such extensions shall be for more than 6 months.
  (8) If the taxpayer is unable to make his own declaration, the declaration shall be made by a duly authorized agent or by the guardian or other person charged with the care of the person or property of such taxpayer.
  (9) The provisions of § 47-1805.04 shall apply to a declaration of estimated tax.
  (10) Payment of the estimated tax, or any installment thereof, shall be considered payment on account of the tax for the taxable year.
(j) Liability for 1956 tax. — One-half of the liability for the income tax imposed by this chapter for the calendar year 1956, or the fiscal year of a taxpayer beginning during such calendar year, upon any resident of the District (other than fiduciaries) shall be discharged. The remainder of the total amount of the income tax due as shown on the taxpayer’s return shall be paid to the Collector on the 15th of April, 1957, or if the return be made on the basis of a fiscal year the remainder of the total amount of such tax shall be paid on the 15th day of the 4th month following the close of the fiscal year.
(k) Rate of interest. — Notwithstanding any other provisions of this chapter, interest shall be assessed on deficiencies and late payments of income tax withheld or required to be withheld at source by an employer as provided for in this section at the rate set forth in § 47-4201 or fraction thereof from the date prescribed for payment of the tax until paid.
(l) Withholding from lottery winnings. — (1) For the purposes of this subsection, the term:
    (A) “Constructive receipt” or “constructively received” means that payments of lottery winnings, although not actually within a taxpayer’s possession, are deemed to be received by the payee and subject to District tax in the taxable year during which the lottery winner is determined by Powerball or other lottery drawing.
    (B) “Lottery winnings” means winnings which are subject to withholding as defined in section 3402(q) of the Internal Revenue Code of 1986, whether as a lump sum or annuitized payment.
    (C) “Payment” means the payment of lottery winnings.
    (D) “Payor” means a person responsible to make a payment subject to withholding under section 3402(q) of the Internal Revenue Code of 1986.
  (2) In making payments, whether actually or constructively received by the payee, of lottery winnings taxable under § 47-1803.02 , [§] 47-1807.02, or [§] 47-1808.02, the District of Columbia Lottery and Charitable Games Control Board, or any payor, shall deduct and withhold from such payments an amount equal to the tax on such payments computed at the highest rate of tax under § 47-1806.03 , [§] 47-1807.02, or [§] 47-1808.03, as applicable, in accordance with procedures to be established by the Chief Financial Officer.
  (3) Except as provided in paragraph (4) of this subsection, the withholding required by this section shall apply to any of the following payments:
    (A) A lump sum payment in the year the payment is made; or
    (B) A payment of an annuitized amount in the year the payment is made by any payor to a payee.
  (4) The withholding required by this subsection shall not apply to a payment to a nonresident, corporation, partnership, or limited liability company if the individual, shareholder, partner, or member of such entities provides the payor with a statement and documentary evidence, subject to review and approval by the Chief Financial Officer, that the income earned is not subject to District tax.
(m) (1) Except as provided in paragraph (2) of this subsection, if a resident payee receives a payment from a retirement plan or retirement account that is a lump-sum distribution, District income tax shall be withheld on the lump-sum distribution by the payor at the highest District individual income tax rate that is in effect at the time of the distribution.
  (2) Paragraph (1) of this subsection shall not apply to:
    (A) Any portion of a lump-sum payment that was previously subject to tax;
    (B) An eligible rollover distribution that is effected as a direct trustee-to-trustee transfer; or
    (C) A rollover from an individual retirement account to a traditional or Roth individual retirement account that is effected as a direct trustee-to-trustee transfer.
  (3) For the purposes of this subsection, the term:
    (A) “Lump-sum distribution” means a payment from a payor to a resident payee of the resident payee’s entire account balance, exclusive of any other tax withholding and any administrative charges and fees.
    (B) “Retirement account” or “retirement plan” means:
      (i) A qualified employee plan;
      (ii) A qualified employee annuity plan;
      (iii) A defined contribution plan;
      (iv) A defined benefit plan;
      (v) A tax-sheltered annuity plan;
      (vi) An individual retirement account;
      (vii) Any combination of the plans and account listed in sub-subparagraphs (i) through (vi) of this subparagraph; or
      (viii) Any similarly situated account or plan as defined by the Internal Revenue Code of 1986.
  (4) This subsection shall apply within 5 days of February 24, 2012.
(n) (1) Beginning for statements due after December 31, 2011, each employer or payor required under this section to withhold income tax for an employee or a person who receives a payment subject to withholding (“payee”) shall prepare a statement for each employee or payee that shows for the previous calendar year any information that the Chief Financial Officer requires by regulation or guidance.
  (2) (A) An employer or payor required to submit the statements pursuant to paragraph (1) of this subsection shall submit one copy of the statement for each employee or payee to the Chief Financial Officer by January 31 of each year.
    (B) Except as provided by subparagraph (C) of this paragraph, if the number of statements that an employer or payor is required to submit is 25 or more, the employer or payor shall submit the statements in an electronic format, as prescribed by the Chief Financial Officer.
    (C) The Chief Financial Officer may waive the requirement that an employer or payor submit statements in electronic format if the Chief Financial Officer determines that the requirement will result in undue hardship to the employer or payor.
D.C. Code § 47-1051 — DC Code / Title 47 / Chapter 10 / § 47-1051
§ 47-1051. Woolly Mammoth Theatre Company, lot 0042 in square 0457.
Status: in_force

The real property comprising a portion of the lot that is designated, as of October 1, 2001, as lot 0042 in square 0457 in the District of Columbia, is hereby exempt from real property and deed recordation taxation so long as, and to the extent that, the same is leased to Woolly Mammoth Theatre Company, a District of Columbia nonprofit corporation, for the construction and occupancy of the real property for the nonprofit purposes of Woolly Mammoth Theatre Company; provided, that the exemption shall be subject to the provisions of § 47-1002 as if Woolly Mammoth Theatre Company were the owner of the real property; provided further, that the effective date of the exemption shall be determined under § 47-1009(b)(2) where the date of execution of the lease shall be deemed the date the application is filed. Any paid real property and deed recordation taxes shall be refunded to the payer under the same conditions and subject to the same provisions as if the exemption were granted administratively.
D.C. Code § 47-4668 — DC Code / Title 47 / Chapter 46 / § 47-4668
§ 47-4668. BID corporation – tax exemptions.
Status: in_force

(a) (1) Except as provided in subsection (b) of this section, a BID corporation, as defined in § 2-1215.02(4) , its real and personal property, income, and transactions, shall be exempt from District taxation, including, without limitation, sales, use, franchise, gross sales or receipts, income, personal or real property, transfer, or excise taxes.
  (2) A BID corporation shall obtain a certificate of exemption from the Mayor, as required by law or regulation.
(b) A BID corporation shall not be exempt from employment or withholding taxes.
(c) The Council orders that all unpaid taxes described in subsection (a)(1) of this section, including any interest, penalties, fees, and other related charges assessed from May 29, 1996, through the effective date of this section be forgiven.
D.C. Code § 47-895.21 — DC Code / Title 47 / Chapter 8 / § 47-895.21
§ 47-895.21. Definitions.
Status: in_force

For the purposes of this subchapter, the term:
(1) “Certificate of occupancy” means:
  (A) A permanent certificate of occupancy; or
  (B) A temporary certificate of occupancy which allows for the full operation of the intended residential or hotel purposes of the building for which the certificate of occupancy is issued.
(2) “Contribution period” means the period commencing on July 1, 2012, and ending on June 30, 2017.
(3) “Hotel” means a building which consists primarily of hotel rooms and related facilities and amenities.
(4) (A) “Income-producing property” means a building or portions of a building or other improvement that is open for business and is operated as a store, shop, restaurant, office space, or rental apartment.
  (B) The term “income-producing property” shall not include:
    (i) Common areas or public space, including building lobbies and plazas, in or appurtenant to a building or improvement which contains a use set forth in subparagraph (A) of this paragraph;
    (ii) A residential condominium;
    (iii) Cultural improvements or facilities; or
    (iv) A hotel.
(5) “Owner” means an owner of real property or a lessee or user of real property subject to taxation under § 47-1005.01 .
(6) “Project Developer” means Forest City SEFC, LLC, a District of Columbia limited liability company, its successors, or assigns.
(7) “Required occupancy” means at least 60% occupancy, calculated on a gross square foot basis.
(8) “Residential condominium” means a for-sale residential condominium; provided, that the term “residential condominium” shall not include any common or public space in or appurtenant to the for-sale residential condominium project of which the residential condominium is a part.
(9) “Substantial completion” means, with respect to a residential condominium, that:
  (A) The inspecting architect for the residential condominium has certified in writing to the owner of, or lender for, the residential condominium that the residential condominium is substantially complete except for punch list items; and
  (B) The Department of Buildings (or a successor agency) has issued a certificate of occupancy for the residential condominium.
(10) “Waterfront Park Benefit District” means the special assessment district established by § 47-895.22 .
D.C. Code § 47-1345 — DC Code / Title 47 / Chapter 13A / § 47-1345
§ 47-1345. Sale of real property subject to possessory interest.
Status: in_force

(a) Whether or not any real property subject to sale under this chapter is subject to an estate for life, or a lease or ground rent for a term (with renewals) that is at least 30 years, the Mayor shall sell the entire fee simple estate; provided, that after the judgment of foreclosure of the right of redemption, no claim for rent unpaid, due, or accruing before the date of the judgment of foreclosure of the right of redemption shall be made by the purchaser (or assignee).
(b) Notwithstanding subsection (a) of this section or any other provision to the contrary, when a real property subject to sale under this chapter is subject to a ground lease and the ground lessor is the District of Columbia, or an instrumentality of the District, the Washington Metropolitan Area Transit Authority, or an entity whose real property is exempt from real property taxation or the enforced collection thereof under the laws of the United States of America, the Mayor shall sell the real property’s improvements only, for the remaining period as provided in the lease and subject to the other terms and conditions of the lease. Any additional representation related to what is being sold shall be ineffectual and shall not affect the validity of the sale.
(c) The termination of claims on real property sold under this section shall not foreclose any personal claims against previous holders of the interest sold for any damages including rent unpaid, due, or accruing before the date of the judgment of foreclosure.
D.C. Code § 47-1086 — DC Code / Title 47 / Chapter 10 / § 47-1086
§ 47-1086. United House of Prayer for All People — kitchen or feeding facilities.
Status: in_force

(a) The portion of the following real property used for kitchen or feeding facilities shall be exempt from real property taxation so long as the real property is owned by the United House of Prayer for All People, a tax-exempt organization, and the remainder of the real property is used for its tax-exempt purposes:
  (1) Lot 0116, Square 0448, located at 601 M Street, N.W.;
  (2) Lot 0987, Square 5861, located at 1123 Howard Road, S.E.;
  (3) Lot 0168, Square 1026, located at 1314 H Street, N.E.;
  (4) Lot 0034, Square 5325, located at 215 51st Street, S.E.; and
  (5) Lot 0109, Square 0442, located at 1717 7th Street, N.W.
(b) The real property tax exemption under subsection (a) of this section shall be subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 .
(c) This section shall apply as of March 1, 2011.
D.C. Code § 47-1801.01a — DC Code / Title 47 / Chapter 18 / § 47-1801.01a
§ 47-1801.01a. Effect of repeal or amendment.
Status: in_force

(a) Existing rights and liabilities. — Unless otherwise provided by law, the repeal or amendment of any provision of this chapter shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before such repeal or amendment, but all rights and liabilities under such chapter shall continue, and may be enforced in the same manner and to the same extent, as if such repeal or amendment had not been made.
(b) Crimes and penalties. — All offenses committed, and penalties incurred, under any provision of law repealed or amended, may be prosecuted and punished in the same manner and with the same effect as if the repeal or amendment had not been enacted.
D.C. Code § 47-2313 — DC Code / Title 47 / Chapter 23 / § 47-2313
§ 47-2313. Public hackers not affected.
Status: in_force

Nothing in this subchapter shall be construed in any wise to affect the provisions of §§ 47-2829 to 47-2831 .
D.C. Code § 47-2302 — DC Code / Title 47 / Chapter 23 / § 47-2302
§ 47-2302. Definitions.
Status: in_force

As used in §§ 47-2301 to 47-2315 :
(1) The term “motor vehicle” means all vehicles propelled by internal-combustion engines, electricity, or steam, except traction engines, road rollers, and vehicles propelled only upon rails and tracks.
(2) The term “motor vehicle fuels” means gasoline, diesel fuel, and other volatile and flammable liquid fuels produced or compounded for the purpose of operating or propelling internal combustion engines. It also includes benzol, benzene, naphtha, kerosene, heating oils, all liquified petroleum gases, and all combustible gases and liquids suitable for the generation of power for propulsion of motor vehicles when advertised, offered for sale, sold for use, or used, alone, or blended or compounded with other products, for the purpose of operating or propelling internal combustion engines.
(3) The term “importer” means any person who brings into, or who produces, refines, manufactures, or compounds, in the District of Columbia motor vehicle fuel to be used by him or to be sold, kept for sale, bartered, delivered for value, or exchanged for goods.
(4) The term “distributor” means any person other than an importer or user, who purchases motor vehicle fuel for sale to another person for resale.
(5) The term “person” includes individual, partnership, corporation, and association.
(6) The term “Mayor” means the Mayor of the District of Columbia.
(7) The term “highways” means the right-of-way of streets, avenues, and roads, bridges, viaducts, underpasses, drainage structures, guard rails, signs, signals, curbing, and dikes, fills, and retaining walls necessary to support or protect the highway.
(8) The term “construction” means the supervising, inspecting, actual building, and all expenses incidental to the construction of a highway, including the acquisition of the necessary rights-of-way.
(9) The term “reconstruction” means a widening or a rebuilding of the highway or any portion thereof and of sufficient width and strength to care adequately for traffic needs, including all expenses incidental to the reconstruction of a highway and the acquisition of the necessary rights-of-way.
(10) The term “maintenance” means the constant making of needed repairs to preserve the highway.
(11) The term “improvement” means the betterment of a highway by construction, reconstruction, or resurfacing.
(12) The term “user” means anyone other than an importer or distributor who sells, uses, or otherwise disposes of, in the District of Columbia, motor-vehicle fuel upon which the tax imposed by this subchapter has not been paid.
(13) The term “established place of business” means a physical structure owned, leased, or rented by the fleet registrant and used as his or her main office. The physical structure shall be designated by a street number or road location, be opened during normal business hours, and have located within it:
  (A) A telephone or telephones publicly listed in the name of the fleet registrant;
  (B) A person or persons conducting the fleet registrant’s business; and
  (C) The operational records of the fleet.
(14) The term “fleet” means one or more apportionable vehicles.
(15) The term “GVWR” means Gross Vehicle Weight Rating, specified by the manufacturer as the loaded weight of a single vehicle.
(16) The term “International Fuel Tax Agreement” or “IFTA” means the interstate agreement on collecting and distributing fuel use taxes paid by motor carriers, developed under the auspices of the National Governors’ Association.
(17) The term “jurisdictional base” means the jurisdiction that an apportioned operator lists as his or her established place of business for the purpose of complying with the IFTA.
(18) The term “member jurisdiction” means a jurisdiction that is a member of the International Fuel Tax Association.
(19) The term “motor carrier” means an individual, partnership, or corporation engaged in the transportation of goods or persons.
(20) The term “owner” means any person, firm, or corporation other than the lienholder holding legal title to a vehicle.
(21) The term “properly registered vehicle” means a vehicle which has been registered in full compliance with the laws of all jurisdictions in which it is intended to operate.
(22) The term “reciprocity” means the reciprocal granting of rights and privileges to vehicles properly registered under the IFTA and to vehicles not so registered if such vehicles are subject to separate reciprocity agreements, arrangements, declarations, or understandings.
(23) Repealed.
(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.
D.C. Code § 47-865 — DC Code / Title 47 / Chapter 8 / § 47-865
§ 47-865. Tax abatement for preservation of section 8 housing in qualified areas.
Status: in_force

(a) For the purposes of this section and § 47-866 , the term:
  (1) “Affordable multifamily housing property” means residential real property consisting of 5 or more dwelling units in which, as the result of use restrictions or other covenants, at least 20% of the dwelling units are occupied by very low-income households.
  (2) (A) “Area median income” means:
      (i) For a household of 4 persons, the area median income for a household of 4 persons in the Washington Metropolitan Statistical Area as set forth in the periodic calculation provided by the United States Department of Housing and Urban Development;
      (ii) For a household of 3 persons, 90% of the area median income for a household of 4 persons;
      (iii) For a household of 2 persons, 80% of the area median income for a household of 4 persons;
      (iv) For a household of one person, 70% of the area median income for a household of 4 persons;
      (v) For a household of more than 4 persons, the area median income for a household of 4 persons, increased by 10% of the area median income for a family of 4 persons for each household member exceeding 4 persons.
    (B) Any percentage of household income referenced in this section or § 47-866 (e.g., 80% of household income) shall be determined through a direct mathematical calculation and shall not take into account any adjustments made by the United States Department of Housing and Urban Development for the purposes of the programs it administers.
  (3) “HAP contract” means a project-based housing assistance payments contract executed between the owner of an affordable multifamily housing property and the Secretary or a public housing agency pursuant to the United States Housing Act of 1937.
  (4) “Household income” shall have the same meaning as “household gross income” in § 47-1806.06(b)(2) .
  (5) “Housing accommodation” shall have the same meaning as in section 103(11) of the Rental Housing Conversion and Sale Act of 1980, effective September 10, 1980 ( D.C. Law 3-86 ; D.C. Official Code § 42-3401.03(11) ).
  (6) “Low-income household” means a household consisting of one or more individuals with a household income equal to, or less than, 80% of the area median income and greater than 50% of the area median.
  (7) “Qualified area” means a census tract in which the average rent for one bedroom and 2-bedroom apartments exceeds the fair market rent by 25% or more.
  (8) “Secretary” means the Secretary of the United States Department of Housing and Urban Development.
  (9) “Tenant” shall have the same meaning as in section 103(36) of the Rental Housing Act of 1985, effective July 17, 1985 ( D.C. Law 6-10 ; D.C. Official Code § 42-3501.03(36) ).
  (10) “United States Housing Act of 1937” means the United States Housing Act of 1937, approved September 1, 1937 (50 Stat. 888; 42 U.S.C. § 1437 et seq.).
(b) Subject to subsection (c) of this section, if the owner of a housing accommodation that receives assistance pursuant to a HAP contract that is scheduled to expire after December 31, 2001, renews or extends the contract, or transfers the property to an owner who enters into a new contract with substantially the same use restrictions, the real property tax imposed on the property under § 47-811 , or the payment in lieu of taxes imposed by § 47-1002(20) , shall be reduced as follows:
  (1) If the contract is renewed for 5 years, the owner shall receive a tax abatement equal to 75% of the tax imposed by § 47-811 , or the payment in lieu of taxes imposed by § 47-1002(20) , for the taxable year in which the renewed contract begins and for each of the 4 taxable years thereafter.
  (2) If the contract is renewed for 10 years, the owner shall receive a tax abatement equal to 100% of the tax imposed by § 47-811 , or the payment in lieu of taxes imposed by § 47-1002(20) , for the taxable year in which the renewed contract begins and for each of the 9 taxable years thereafter.
(c) The tax abatement provided in subsection (a) of this section shall be allowed only if:
  (1) The housing accommodation is located in a qualified area;
  (2) The housing accommodation would not be subject to a reduction in federal subsidy as a result of receiving the tax abatement.
(d) (1) On or before the first day of the tax year for which a tax abatement is first granted, the Mayor shall certify to the Office of Tax and Revenue a list of the qualified properties which specifies the exact parcel subject to abatement, an estimate of the tax abatement, and a statement that the property owner qualifies for the abatement.
  (2) The tax abatement shall be computed by the Office of Tax and Revenue by comparing the assessment of the qualified property for the first year that the property is qualified or the assessment in any succeeding year and comparing it to the assessment in the base year which is the assessment on the tax roll for the year preceding the first year for which the tax abatement is first received less any new construction first assessed in the base year. The tax abatement percentage shall be applied to the difference between base year assessment and the current year’s assessment for each tax year. The Mayor shall certify to the Office of Tax and Revenue that each property owner and each property qualifies for the program annually regarding income level and mix of tenants.
(e) This section shall apply for tax years beginning on or after October 1, 2002.
D.C. Code § 47-391.03 — DC Code / Title 47 / Chapter 3 / § 47-391.03
§ 47-391.03. Powers of Authority.
Status: in_force

(a) Hearings and sessions. — The Authority may, for the purpose of carrying out this Act, hold hearings, sit and act at times and places, take testimony, and receive evidence as the Authority considers appropriate. The Authority may administer oaths or affirmations to witnesses appearing before it.
(b) Powers of members and agents. — Any member or agent of the Authority may, if authorized by the Authority, take any action which the Authority is authorized to take by this section.
(c) Obtaining official data. — (1) From Federal government. — Notwithstanding sections 552 (commonly known as the Freedom of Information Act), 552a (the Privacy Act of 1974), and 552b (the Government in the Sunshine Act) of Title 5, United States Code, the Authority may secure directly from any department or agency of the United States information necessary to enable it to carry out this Act, with the approval of the head of that department or agency.
  (2) From District government. — Notwithstanding any other provision of law, the Authority shall have the right to secure copies of such records, documents, information, or data from any entity of the District government necessary to enable the Authority to carry out its responsibilities under this Act. At the request of the Authority, the Authority shall be granted direct access to such information systems, records, documents or information or data as will enable the Authority to carry out its responsibilities under this Act. The head of the entity of the District government responsible shall provide the Authority with such information and assistance (including granting the Authority direct access to automated or other information systems) as the Authority requires under this paragraph.
(d) Gifts, bequests, and devises. — The Authority may accept, use, and dispose of gifts, bequests, or devises of services or property, both real and personal, for the purpose of aiding or facilitating the work of the Authority. Gifts, bequests, or devises of money and proceeds from sales of other property received as gifts, bequests, or devises shall be deposited in such account as the Authority may establish and shall be available for disbursement upon order of the Chair.
(e) Subpoena power. — (1) In general. — The Authority may issue subpoenas requiring the attendance and testimony of witnesses and the production of any evidence relating to any matter under investigation by the Authority. The attendance of witnesses and the production of evidence may be required from any place within the United States at any designated place of hearing within the United States.
  (2) Failure to obey a subpoena. — If a person refuses to obey a subpoena issued under paragraph (1) of this subsection, the Authority may apply to a United States district court for an order requiring that person to appear before the Authority to give testimony, produce evidence, or both, relating to the matter under investigation. The application may be made within the judicial district where the hearing is conducted or where that person is found, resides, or transacts business. Any failure to obey the order of the court may be punished by the court as civil contempt.
  (3) Service of subpoenas. — The subpoenas of the Authority shall be served in the manner provided for subpoenas issued by United States district court under the Federal Rules of Civil Procedure for the United States district courts.
  (4) Service of process. — All process of any court to which application is made under paragraph (2) of this subsection may be served in the judicial district in which the person required to be served resides or may be found.
(f) Administrative support services. — Upon the request of the Authority, the Administrator of General Services shall promptly provide to the Authority, on a reimbursable basis, the administrative support services necessary for the Authority to carry out its responsibilities under this Act.
(g) Authority to enter into contracts. — The Executive Director may enter into such contracts as the Executive Director considers appropriate (subject to the approval of the Chair) to carry out the Authority’s responsibilities under this Act.
(h) Civil actions to enforce powers. — The Authority may seek judicial enforcement of its authority to carry out its responsibilities under this Act.
(i) Penalties. — (1) Acts prohibited. — Any officer or employee of the District government who:
    (A) Takes any action in violation of any valid order of the Authority or fails or refuses to take any action required by any such order; or
    (B) Prepares, presents, or certifies any information (including any projections or estimates) or report for the Board or any of its agents that is false or misleading, or, upon learning that any such information is false or misleading, fails to immediately advise the Board or its agents thereof in writing, shall be guilty of a misdemeanor, and shall be fined not more than the amount set forth in [ § 22-3571.01 ], imprisoned for not more than 1 year, or both.
  (2) Administrative discipline. — In addition to any other applicable penalty, any officer or employee of the District government who knowingly and willfully violates paragraph (1) of this subsection shall be subject to appropriate administrative discipline, including (when appropriate) suspension from duty without pay or removal from office by order of either the Mayor or Authority.
  (3) Report by Mayor on disciplinary actions taken. — In the case of a violation of paragraph (1) of this subsection by an officer or employee of the District government, the Mayor shall immediately report to the Board all pertinent facts together with a statement of the action taken thereon.
D.C. Code § 47-1252 — DC Code / Title 47 / Chapter 12B / § 47-1252
§ 47-1252. Rules.
Status: repealed

Repealed.
D.C. Code § 47-1056 — DC Code / Title 47 / Chapter 10 / § 47-1056
§ 47-1056. Rosedale Conservancy, lot 817 in square 1954.
Status: in_force

(a) The property located in the District of Columbia described as part of lot 817 in square 1954 situated at 3501 Newark Street, N.W., owned, occupied, and used by the Rosedale Conservancy, is hereby exempt from all taxation so long as:
  (1) The real property remains unimproved (except for repairs or maintenance), is maintained as open space and parkland in a manner consistent with the real property’s historical significance, and is reasonably accessible to the general public without charge or payment of a fee of any kind; and
  (2) After the transfer of the real property from The Conservation Fund, Inc.:
    (A) The real property is owned by the Rosedale Conservancy, an organization qualifying under section 501(c)(3) of the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 501(c)(3)), and is used solely to further the tax-exempt purposes of the Rosedale Conservancy; and
    (B) The Rosedale Conservancy does not lease or otherwise allow other persons to occupy the real property in whole or in part.
(b) Sections 47-1005, 47-1007, and 47-1009 shall apply to the real property.
(c) All real property taxes, interest, penalties, fees, recordation and transfer taxes, and other related charges assessed against real property located on part of square 1954, lot 817, for the period beginning September 25, 2002, including all taxes related to the transfer of the real property from Youth for Understanding to The Conservation Fund, Inc., the interim ownership of the real property by The Conservation Fund, Inc., and the subsequent transfer of the real property from The Conservation Fund, Inc., to the Rosedale Conservancy, shall be forgiven, and any payments already made for this period shall be refunded; provided, that this property is transferred to the Rosedale Conservancy.
D.C. Code § 47-398.04 — DC Code / Title 47 / Chapter 3 / § 47-398.04
§ 47-398.04. Arena preconstruction activities described.
Status: in_force

The arena preconstruction activities described in this section are as follows:
(1) The acquisition of real property (or rights in real property) to serve as the site of the sports arena and related facilities;
(2) The clearance, preparation, grading, and development of the site of the sports arena and related facilities, including the demolition of existing buildings;
(3) The provision of sewer, water, and other utility facilities and infrastructure related to the sports arena;
(4) The financing of a Metrorail connection to the site and other Metrorail modifications related to the sports arena;
(5) The relocation of employees and facilities of the District of Columbia government displaced by the construction of the sports arena and related facilities;
(6) The use of environmental, legal, and consulting services (including services to obtain regulatory approvals) for the construction of the sports arena;
(7) The financing of administrative and transaction costs incurred in borrowing funds pursuant to § 47-398.01(a) , including costs incurred in connection with the issuance, sale, and delivery of bonds, notes, or other obligations; and
(8) The financing of other activities of the District of Columbia government associated with the development and construction of the sports arena, including the reimbursement of the District of Columbia government or others for costs incurred prior to September 6, 1995, which were related to the sports arena, so long as the designated authority determines that such costs are adequately documented and that the incurring of such costs was reasonable.
D.C. Code § 47-3917 — DC Code / Title 47 / Chapter 39 / § 47-3917
§ 47-3917. Secrecy of returns.
Status: repealed

Repealed.
D.C. Code § 47-4809 — DC Code / Title 47 / Chapter 48 / § 47-4809
§ 47-4809. Efficiency.
Status: in_force

The Department may pursue methods of enhancing the efficiency of the District of Columbia low-income housing tax credit program, including,
(1) Pursuing opinions from the United States Department of Treasury’s Internal Revenue Service in the form of:
  (A) General Counsel memoranda;
  (B) Private letter rulings and other notices,:
  (C) Rulings; or
  (D) Guidelines; and
(2) Reviewing other state low-income housing tax programs that have an option for taxpayers to receive such tax credit in the form of a loan generated by transferring the credit to a designated state entity.
D.C. Code § 47-2887.11 — DC Code / Title 47 / Chapter 28 / § 47-2887.11
§ 47-2887.11. Student-athlete's right to cancel.
Status: in_force

(a) A student-athlete or, if the student-athlete is a minor, the parent or guardian of the student-athlete may cancel an agency contract by giving notice in a record of cancellation to the athlete agent within 14 days after the contract is signed.
(b) A student-athlete or, if the student-athlete is a minor, the parent or guardian of the athlete, may not waive the right to cancel an agency contract.
(c) If a student-athlete, parent, or guardian cancels an agency contract, the student-athlete, parent, or guardian is not required to pay any consideration under the contract or return any consideration received from the athlete agent to influence the student-athlete, parent, or guardian to enter into the contract.
D.C. Code § 47-4222 — DC Code / Title 47 / Chapter 42 / § 47-4222
§ 47-4222. Abatements — tax, interest, and penalty.
Status: in_force

(a) The Mayor may abate the unpaid portion of the assessment of a tax or a liability in respect of a tax upon a request in a form prescribed by the Mayor, which is:
  (1) Assessed after the expiration of the applicable period of limitation; or
  (2) Erroneously or illegally assessed, in whole or in part.
(b) (1) In the case of an assessment of interest on a deficiency attributable in whole or in part to an unreasonable error or delay by the Mayor, the Mayor may abate the assessment of all or a part of the interest. The Mayor may refuse to abate the assessment of interest if a significant aspect of the error or delay is attributable to the taxpayer involved.
  (2) The Mayor shall abate the assessment of all interest on an erroneous refund under § 47-4201 until the date that demand for repayment is made, unless the taxpayer (or a related party) has in any way caused the erroneous refund.
(c) (1) The Mayor shall abate any portion of interest or penalty attributable to erroneous advice furnished to the taxpayer in writing by the Mayor.
  (2) Paragraph (1) of this subsection shall apply only if:
    (A) The written advice was reasonably relied upon by the taxpayer; and
    (B) The portion of the penalty or addition to tax did not result from a failure by the taxpayer to provide adequate or accurate information.
(d) (1) For purposes of this subsection, the term:
    (A) “Notice” means a document specifically stating the amount of the taxpayer’s liability and the basis for the liability.
    (B) “Abatement date” means the day after the expiration of the one-year period beginning on the later of: (i) the date on which the return is filed, or (ii) the due date of the return determined without regard to extensions.
  (2) If an individual files a timely individual income tax return imposed by this title (determined with regard to extensions) and the Mayor does not provide a notice to the individual before the abatement date, the Mayor shall abate any interest or penalty for a failure relating to the return for the period (A) beginning on the abatement date, and (B) ending 21 days after the date on which the notice is provided by the Mayor.
  (3) Paragraph (2) of this subsection shall not apply to:
    (A) A penalty imposed by § 47-4213 ;
    (B) Interest, penalty, an addition to tax, or an additional amount in a case involving fraud;
    (C) Interest, penalty, an addition to tax, or an additional amount with respect to a tax liability shown on the return; or
    (D) A criminal penalty.
  (4) This subsection shall apply only to an individual income tax return.
D.C. Code § 47-1072 — DC Code / Title 47 / Chapter 10 / § 47-1072
§ 47-1072. New Columbia Community Land Trust; lots 803, 804, 805, 806, 807, and 808 in square 4110.
Status: in_force

(a) The real property located at lots 803, 804, 805, 806, 807, and 808 in square 4110 shall be exempt from taxation so long as the property is owned by the New Columbia Community Land Trust and the property is used as a public park.
(b) (1) The Council orders that all unpaid real property taxes, interest, penalties, fees, and other related charges assessed against real property located at lots 803, 804, 805, 806, 807, and 808 in square 4110, shall be forgiven; provided, that if the property is used or sold for any purpose other than as a public park or for the provision of affordable housing, the sum of all such unpaid real property tax and penalties and all real property taxes accruing thereafter, plus 5% interest, shall be paid to the District of Columbia from the proceeds from the sale; provided further, that this subsection shall constitute a lien against the real property to secure the repayment of such amounts.
  (2) For the purposes of this subsection, the term “affordable housing” means residential real property provided under the standards of any affordable housing program in the District of Columbia.
(c) The exemption under this section shall be subject to the provisions of §§ 47-1007 and 47-1009 .
D.C. Code § 47-3152 — DC Code / Title 47 / Chapter 31A / § 47-3152
§ 47-3152. Use of credit card information in connection with payment by check.
Status: in_force

(a) No person shall imprint the information contained on a drawer’s credit card or other form of identification on the face or on the back of a check used as payment for goods or services, nor shall any person record in any manner the number of a drawer’s credit card or other form of identification as a condition to accepting a check as payment for the sale of goods or services. Nothing herein shall be deemed to prohibit a person from requesting, but not requiring, that a drawer voluntarily display a credit card or other form of identification as an additional form of identification, provided that the only information recorded concerning the credit card or other form of identification is the type of credit card or other form of identification so displayed and its expiration date where applicable.
(b) Where a second form of identification is requested, the merchant must inform the purchaser of the range of acceptable second forms of identification and post a listing of the range of acceptable second forms of identification in at least one location clearly visible to the purchaser within the merchant’s place of business.
D.C. Code § 47-457 — DC Code / Title 47 / Chapter 4 / § 47-457
§ 47-457. Garnishment.
Status: repealed

Repealed.
D.C. Code § 47-857.01 — DC Code / Title 47 / Chapter 8 / § 47-857.01
§ 47-857.01. Tax abatements for new residential developments — Definitions.
Status: in_force

For the purposes of §§ 47-857.01 through 47-857.10 , the term:
(1) (A) “Area median income” means:
    (i) For a household of 4 persons, the area median income for a household of 4 persons in the Washington Metropolitan Statistical Area as set forth in the periodic calculation provided by the United States Department of Housing and Urban Development;
    (ii) For a household of 3 persons, 90% of the area median income for a household of 4 persons;
    (iii) For a household of 2 persons, 80% of the area median income for a household of 4 persons;
    (iv) For a household of one person, 70% of the area median income for a household of 4 persons; and
    (v) For a household of more than 4 persons, the area median income for a household of 4 persons, increased by 10% of the area median income for a family of 4 persons for each household member exceeding 4 persons (e.g., the area median income for a family of 5 shall be 110% of the area median income for a family of 4; the area median income for a household of 6 shall be 120% of the area median income for a family of 4).
  (B) Any percentage of household income referenced in §§ 47-857.01 through 47-857.10 (e.g., 80% of household income) shall be determined through a direct mathematical calculation and shall not take into account any adjustments made by the United States Department of Housing and Urban Development for the purposes of the programs it administers.
(2) “Eligible area #1” means:
  (A) Real property within or with a street frontage in the area known as Downtown, as described in section 199 of Title 10 of the District of Columbia Municipal Regulations (10 DCMR § 199) and as designated on the District of Columbia Generalized Land Use Policies Map; and
  (B) Real property with a street frontage in the area bounded by and including New Hampshire Avenue, N.W., to the west, Delaware Avenue, N.E., to the east, Pennsylvania Avenue, N.W., to the south, and Massachusetts Avenue, N.W. and N.E., to the north, that is zoned C-4, C-5, or SP.
(3) “Eligible area #2” means Housing Priority Area A, as described in 11 DCMR § 1706.8;
(4) “Eligible area #3” means:
  (A) Census tracts where the average rent for one-bedroom and 2-bedroom apartments exceeds median rent in the District, as determined by the Mayor after an analysis of the economic conditions and development pressures in the geographic area, by 20% or more; and
  (B) Geographic areas in which it is unlikely that new or rehabilitated housing with rents of less than 120% of the median rent for the District will be produced, as determined by the Mayor.
(4A) “Eligible area #4” means all real property in Lots 35 and 803 (and any subsequent subdivision or division of those lots) and the alley in between them in Square 2910.
(5) “Eligible real property” means real property that:
  (A) Is classified, in whole or in part, as Class 1 or Class 2 property under § 47-813(c-3) , or would be so classified but for the operation of § 47-813(c-5) [(c-5) repealed];
  (B) Is improved by new structures or undergoes rehabilitation, as the term “rehabilitation” is defined in 10 of the District of Columbia Municipal Regulations 10 DCMR § 399; and
  (C) Has 10 or more units devoted to residential use.
(6) “Extremely low-income household” means a household consisting of one or more persons with a household income equal to 30% or less or the area median income.
(7) “Household income” shall have the same meaning as “household gross income” in § 47-1806.06 .
(8) “Low-income household” means a household consisting of one or more individuals with a household income equal to, or less than, 80% of the area median income and greater than 50% of the area median income.
(9) “Very low-income household” means a household consisting of one or more individuals with a household income equal to, or less than, 50% of the area median income.
D.C. Code § 47-1432 — DC Code / Title 47 / Chapter 14 / § 47-1432
§ 47-1432. Presumptions and burden of proof.
Status: in_force

For the purpose of proper administration of this subchapter and to prevent evasion of the recordation requirements, the Mayor shall presume that all transfers, as described in § 47-1431 , are required to be recorded. The burden shall be upon the person required to record to prove that a deed or any other document is exempt from the recordation requirement.
D.C. Code § 47-2025 — DC Code / Title 47 / Chapter 20 / § 47-2025
§ 47-2025. Examination of records and witnesses.
Status: repealed

Repealed.
D.C. Code § 47-1319 — DC Code / Title 47 / Chapter 13 / § 47-1319
§ 47-1319. Disposition of redemption moneys.
Status: in_force

All moneys paid or deposited according to law, for the redemption of property sold for taxes, shall be paid by the accounting and disbursing officers of the District to the person or persons entitled to receive it, on the presentation of the certificate of the Collector.
D.C. Code § 47-2851.10 — DC Code / Title 47 / Chapter 28 / § 47-2851.10
§ 47-2851.10. Lapsed and reinstated licenses.
Status: in_force

*NOTE: This section includes amendments by temporary legislation that will expire on August 13, 2026. To view the text of this section after the expiration of all emergency and temporary legislation affecting this section, click this link: Permanent Version .*
(a) (1) The Department shall, by electronic mail or other methods of communication, send notice of impending license expiration, an application for renewal, and a statement of the applicable renewal fee to each licensee no later than 60 days prior to the expiration date to the mailing address or electronic mail address shown on the Department's records for the licensee.
  (2) It shall be the responsibility of the licensee to update the address information maintained by the Department.
(b) (1) (A) A license that has not been revoked, suspended, or voluntarily relinquished and that has not been renewed by its expiration date shall be deemed to be lapsed.
    (B) A licensee may apply for renewal of the license at any time within 30 days after the lapsing of the license, and the license shall be reinstated upon the payment of a penalty of $75 plus other applicable fees or penalties provided by law.
  (2) (A) A license that is lapsed for more than 30 days shall be deemed to be expired.
    (B) A licensee whose license is lapsed for more than 30 days, but less than 6 months, may apply for renewal of the license, and the license shall be reinstated upon the payment of a penalty of $150, plus all other applicable fees and penalties provided by law.
  (3) (A) A license that is lapsed for more than 6 months shall be deemed to be expired.
    (B) A licensee whose license is lapsed for more than 6 month[s] may apply for renewal of the license, and the license shall be reinstated upon payment of a penalty of $350, plus other applicable fees and penalties provided by law, and the completion of any reinstatement requirements considered necessary by the Department.
  (4) To encourage a licensee to come into compliance with the District's business licensing laws, the Department may, in accordance with rules issued by the Director, waive the late fee and penalty for reinstating a lapsed license or an expired license.
(c) The Department may, pursuant to subchapter I of Chapter 5 of Title 2 , issue rules to implement the provisions of this section.
D.C. Code § 47-1813.05 — DC Code / Title 47 / Chapter 18 / § 47-1813.05
§ 47-1813.05. Additions to tax — Payment extensions.
Status: repealed

Repealed.
D.C. Code § 47-319.03 — DC Code / Title 47 / Chapter 3 / § 47-319.03
§ 47-319.03. Compensation.
Status: in_force

Members of the Committee shall receive no compensation.
D.C. Code § 47-1099 — DC Code / Title 47 / Chapter 10 / § 47-1099
§ 47-1099. Jubilee Ontario Apartments, LP, Lot 805, Square 2565.
Status: in_force

The portion of Lot 805 in Square 2565, located at 2525 Ontario Road, N.W. ("Property") that is used for nonresidential purposes, shall be exempt from real property taxation so long as the residential portion of the Property continues to be exempt from real property taxation pursuant to § 47-1005.02 .
D.C. Code § 47-1805.04 — DC Code / Title 47 / Chapter 18 / § 47-1805.04
§ 47-1805.04. Returns — Divulgence of information.
Status: in_force

(a) Information not to be disclosed. — Except to any official of the District, having a right thereto in his official capacity, it shall be unlawful for any officer or employee, or any former officer or employee, of the District to divulge or make known in any manner the amount of income or any particulars relating thereto or the computation thereof set forth or disclosed in any return required to be filed under § 47-1805.01 or information pertaining to the interception of any tax refund pursuant to the provisions of the Project Setoff Liability Act of 1982, and neither the original nor a copy of any such return desired for use in litigation in court shall be furnished where neither the District nor the United States is interested in the result of such litigation, whether or not the request is contained in an order of the court; provided, however, that nothing herein contained shall be construed to prevent the furnishing to a taxpayer of a copy of his return upon the payment of a fee of $3.50. The provisions of this subsection shall also be applicable to any federal, state, or local income tax returns or copies thereof and to any other federal, state, or local income tax information either submitted by the taxpayer or otherwise obtained; provided, further, that nothing in this section shall be construed to prevent public inspection of the application and its related financial documents of an organization that has been granted exemption from taxation under this chapter. Any inspection permitted under this subsection shall be made at such time and in such manner as the Mayor may prescribe.
(b) Reciprocal exchange with the United States and the several states. — Notwithstanding the provisions of this section, the Mayor may permit the proper officer of the United States or of any state imposing an income tax or his authorized representative to inspect income tax returns filed with the Mayor or may furnish to such officer or representative a copy of any such income tax returns provided the United States or such state grant substantially similar privileges to the Mayor or his representative or to the proper officer of the District charged with the administration of this subchapter. The Internal Revenue Service of the Treasury Department of the United States is authorized and required to supply such information as may be requested by the Mayor relative to any person subject to the taxes imposed by this chapter.
(c) Publication of statistics and delinquent lists. — Nothing contained in subsection (a) of this section shall be construed to prohibit the publication of statistics so classified as to prevent the identification of particular reports and the items thereof, or the publication of delinquent lists showing the names of taxpayers who have failed to pay their taxes at the time and in the manner provided by law, together with any relevant information which in the opinion of the Mayor may assist in the collection of such delinquent taxes.
(d) Information which may be disclosed. — Nothing contained in subsection (a) of this section shall be construed to prohibit the Mayor, in his discretion, from divulging or making known any information contained in, or relating to, any report, application, license, or return required under the provisions of this chapter other than such information as may be contained therein relating to the amount of income or any particulars relating thereto or the computation thereof.
(e) Violations. — Any violation of the provisions of this section shall be a misdemeanor and shall be punishable by a fine of not more than the amount set forth in [ § 22-3571.01 ], by imprisonment for not more than 1 year, or both, in the discretion of the court. All prosecutions under this section shall be brought in the Superior Court of the District of Columbia on information by the Attorney General for the District of Columbia or any of his assistants in the name of the District of Columbia.
(f) Preservation of reports, applications, and returns. — All reports, applications, and returns received by the Mayor under the provisions of this chapter shall be preserved for 6 years, and thereafter until the Mayor orders them to be destroyed.
(g) Disclosure to contractor. — Notwithstanding the provisions of subsection (a) of this section, any tax returns or other tax information required by this chapter may be disclosed to a contractor to the extent necessary to provide for the processing, storage, transmission, or reproduction of such returns and information or for the programing, maintenance, repair, testing, and procurement of equipment for purposes of tax administration. The provisions of subsections (a) and (e) of this section shall be applicable to all such contractors and former contractors and to their officers and employees and former officers and employees.
(h) Disclosure to state agency requesting offset. — Notwithstanding the provisions of this section, the social security account number and the home address of a taxpayer whose tax refund has been intercepted under § 47-1812.11 [repealed] and this section, shall be disclosed upon the request of the state agency requesting the offset and of the District of Columbia agency under Part D in Subchapter IV of the Social Security Act (42 U.S.C. § 651 et seq.).
(i) Disclosure for paternity and support purposes. — Notwithstanding any other provision of this section, the Mayor shall disclose, upon written or automated request, tax return or other related tax and revenue information to the agency that is responsible for administering or supervising the administration of the District’s State Plan under title IV, part D, of the Social Security Act, approved January 4, 1975 (88 Stat. 2351; 42 U.S.C. § 651 et seq.), or the equivalent agency in another state. The Mayor shall only disclose a tax return or other related tax and revenue information that pertains to a support obligor or obligee, a person seeking a paternity, or support order, or a person against whom a paternity or support order is being sought. Tax return information that the Mayor obtains pursuant to a reciprocal exchange with a federal or state taxing authority shall be disclosed only with the consent of the taxing authority, to the extent that consent is required by federal law or the state law governing the taxing authority. Information shall be disclosed pursuant to this subsection only for purposes directly related to paternity establishment, or the establishment, modification, or enforcement of support order. For the purposes of this subsection, the term “support order” pertains to any obligation governed by § 46-201(15B) [now § 46-201(20) ].
(j) Disclosure to the Superior Court of the District of Columbia. — Notwithstanding any other provision of this section, the Office of Tax and Revenue may furnish in accordance with § 11-1905 to the Superior Court of the District of Columbia, upon request of the Court, the names, addresses, and social security numbers of individuals who have filed a return under § 47-1805.02(a) [ § 47-1805.02(1) ].
(k) Disclosure to the United States District Court for the District of Columbia. — Notwithstanding any other provision of this section, the Office of Tax Revenue may furnish to the United States District Court for the District of Columbia, upon request of the court and in accordance with 28 U.S.C. § 1863(d), the names, addresses, and social security numbers of individuals who have filed a return under § 47-1805.02(a) .
D.C. Code § 47-2889.08 — DC Code / Title 47 / Chapter 28 / § 47-2889.08
§ 47-2889.08. Relation to Electronic Signatures in Global and National Commerce Act.
Status: in_force

This [part] modifies, limits, or supersedes the Electronic Signatures in Global and National Commerce Act, approved June 30, 2000 (114 Stat. 467; 15 U.S.C. § 7001 et seq. ) ("Act"), but does not modify, limit, or supersede section 101(c) of that Act, (15 U.S.C. § 7001(c)), or authorize electronic delivery of any of the notices described in section 103(b) of that Act, (15 U.S.C. § 7003(b)).
D.C. Code § 47-1812.13 — DC Code / Title 47 / Chapter 18 / § 47-1812.13
§ 47-1812.13. Compromises.
Status: repealed

Repealed.
D.C. Code § 47-860.02 — DC Code / Title 47 / Chapter 8 / § 47-860.02
§ 47-860.02. Tax abatements for housing in downtown – Requirements.
Status: in_force

(a) Subject to § 47-860.03 , the Mayor may, through a competitive process, approve a tax abatement, in an amount calculated pursuant to § 47-860.03(a) , for real property in an eligible area if:
  (1) There is a change in use of the real property resulting in the development of at least 10 housing units.
  (2) (A) At least 10% of the housing units ("affordable housing units") developed or redeveloped on the real property are affordable to households earning 60% or less of the median family income for a period of at least 20 years; or
    (B) At least 18% of the affordable housing units developed or redeveloped on the real property are affordable to households earning 80% or less of the median family income for a period of at least 20 years.
  (3) The affordable housing units are designed and administered in accordance with the requirements of the Inclusionary Zoning Program.
  (4) The property owner files a covenant in the land records of the District, binding on the owner and all of its successors, covenanting to comply with the requirements of paragraphs (2) and (3) of this subsection, § 47-860.02a(b) , and any additional terms included in the covenant related to the design and administration of the affordable housing units required by the Mayor by rule.
  (5) The property owner, or its designee or assignee, enters into an agreement with the District government that requires the owner, or its designee or assignee, to, at a minimum, contract with certified business enterprises for at least 35% of the contract dollar volume of the construction and operations of the project, in accordance with § 2-218.46 .
  (6) The property owner, or its designee or assignee, executes a First Source Agreement for the operation of the project.
  (7) The property owner, or its designee or assignee, requests a letter from the Mayor stating that the proposed development or redevelopment project is eligible for the tax abatement, setting forth the expected amount of the abatement, as determined pursuant to § 47-860.03(a) , and reserving that amount for the project.
  (8) The Mayor transmits to the owner the eligibility and reservation letter requested under paragraph (7) of this subsection, subject to such conditions as may be imposed by the Mayor, the abatement cap set forth in § 47-860.03(b) , and subsection (d) of this section.
(b) The Mayor shall, as nearly as practicable, review requests for eligibility and reservation letters in the order in which each completed request is received.
(c) The Mayor shall transmit to the Office of Tax and Revenue a copy of each eligibility and reservation letter transmitted by the Mayor to an owner pursuant to subsection (a)(8) of this section.
(d) A tax abatement shall not be provided for a property for which an eligibility and reservation letter was transmitted by the Mayor pursuant to subsection (a)(8) of this section if the project based upon which the eligibility and reservation letter was issued has not received a certificate of occupancy within 24 months after the date the eligibility and reservation letter was transmitted; except, that the Mayor may, in the Mayor's reasonable discretion, extend the 24-month period for any number of 6-month periods if:
  (1) (A) The project's construction has reached grade within the 24-month period, as certified by the project architect and the Mayor; or
    (B) The project has not reached grade within that period, but any delays were beyond the control of the developer; and
  (2) (A) The project is making progress toward delivering housing; or
    (B) There exists a public emergency as defined in section 2(3) of the District of Columbia Public Emergency Act of 1980, effective March 5, 1981 (D.C. Law 3-149; D.C. Official Code § 7-2301(3)) .
(e) After the completion of a project for which an eligibility and reservation letter was issued, the Mayor shall, if the conditions set forth in this section and the eligibility and reservation letter have been met, and subject to the abatement cap set forth in § 47-860.03(b) , issue to the property owner a certification of tax abatement, subject to such conditions as the Mayor may impose.  The certification of tax abatement shall set forth the annual dollar amount of the tax abatement and the time period for which the tax abatement is awarded.  The Mayor shall transmit a copy of the certification of tax abatement to the Office of Tax and Revenue.
D.C. Code § 47-318.01 — DC Code / Title 47 / Chapter 3 / § 47-318.01
§ 47-318.01. Mayoral budget submissions required; accounting of expenditures.
Status: in_force

(a) In the annual budget submission, the Mayor shall provide the Council with an agency-by-agency accounting of expenditures for all years of the multiyear plan and multiyear plan modifications submitted with the Mayor’s annual budget and budget modifications. This accounting shall be of agency expenditures at the agency level, with such additional detail as the Council may request.
(b) Pursuant to §§ 1-204.42 and 1-204.43 , the Chief Financial Officer shall prepare, on a biennial basis, and the Mayor shall include in the budget submission to the Council, a tax expenditure budget that estimates the revenue loss to the District government from each tax expenditure for the current fiscal year and the next 2 fiscal years. The Chief Financial Officer shall present the first tax expenditure budget for inclusion in the fiscal year 2003 budget submission to the Council, but shall also prepare for inclusion in the fiscal year 2002 budget submission a pilot tax expenditure budget that includes the tax expenditures for which, in the judgment of the Chief Financial Officer, there is sufficient information to estimate the revenue loss. Beginning with the fiscal year 2003 budget submission, the tax expenditure budget shall include the following information:
  (1) An estimate of the annual revenue loss to the District government from each tax expenditure;
  (2) A citation of the statutory authority for each tax expenditure;
  (3) A description of the objective of the tax expenditure;
  (4) An analysis of whether the tax expenditure is meeting the objective;
  (5) An analysis of the tax expenditure’s effect on the distribution of the tax burden and the administration of the tax system; and
  (6) Other factors that the Chief Financial Officer may consider appropriate.
D.C. Code § 47-1099.04 — DC Code / Title 47 / Chapter 10 / § 47-1099.04
§ 47-1099.04. Washington Parks & People; Lots 841, 847, 848, and 851, Square 2841.
Status: in_force

(a) The real property located in Lots 841, 847, 848, and 851 in Square 2841 shall be exempt from real property taxation so long as the real property is owned by Washington Parks & People, a District of Columbia nonprofit corporation, and is used as a park by the public generally, as a community garden, or as a children's playground, and is not used for commercial purposes, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 as if the exemption had been granted administratively under this chapter .
(b) All real property taxes, special assessments, liens of the District of Columbia (including Clean Cities liens), interest, penalties, fees, and other related charges assessed against real property located in Lots 841, 847, 848, and 851 in Square 2841 for the period beginning with tax year 1998 and continuing through to [September 30, 2019] shall be forgiven and any payments made during this period shall be refunded.
D.C. Code § 47-3202 — DC Code / Title 47 / Chapter 32 / § 47-3202
§ 47-3202. Imposition and rate of tax.
Status: repealed

Repealed.
D.C. Code § 47-707 — DC Code / Title 47 / Chapter 7 / § 47-707
§ 47-707. System to be used outside City — Daily transcripts.
Status: in_force

For the purpose of keeping said books constantly current and up to date, the Mayor shall cause an employee of the Surveyor’s office to make daily transcripts of all deeds of conveyance, wills, condemnations, decrees, and other instruments or proceedings by which boundaries are changed; for which purpose, such employee of the Surveyor’s office shall at all times during business hours have full and free access to all records of the Recorder of Deeds, Register of Wills, Clerk of the United States District Court for the District of Columbia, Clerk of the Superior Court of the District of Columbia, Marshal, and other officials; and the Surveyor shall furnish to the Assessor a copy of such transcript, from which a duplicate set of taxation and assessment plat books shall be maintained by the said assessor; provided, that the current series of taxation and assessment plat books in the Surveyor’s office shall be the standard book of reference for all purposes of assessment and taxation by all departments of the government of the District of Columbia.