D.C. Code § 47-2862 — DC Code / Title 47 / Chapter 28 / § 47-2862
§ 47-2862. Prohibition against issuance of license or permit.
Status: in_force

(a) Notwithstanding any other provision of law except as set forth in subsection (a-1) of this section, the District government shall not issue or reissue a license or permit to any applicant for a license or permit if the applicant:
  (1) Owes the District more than $1,000 in outstanding fines, penalties, or interest assessed pursuant to the following acts or any regulations promulgated under the authority of the following acts, the:
    (A) Litter Control Administrative Act of 1985, effective March 25, 1986 ( D.C. Law 6-100 ; D.C. Official Code § 8-801 et seq.);
    (B) Illegal Dumping Enforcement Act of 1994, effective May 20, 1994 ( D.C. Law 10-117 ; D.C. Official Code § 8-901 et seq.);
    (C) [Repealed].
    (D) Department of Consumer and Regulatory Affairs Civil Infractions Act of 1985, effective October 5, 1985 ( D.C. Law 6-42 ; D.C. Official Code § 2-1801.01 et seq.);
    (E) Department of For-Hire Vehicles Establishment Act of 1985, effective March 25, 1986 ( D.C. Law 6-97 ; D.C. Official Code § 50-301.01 et seq.); or
    (F) [Repealed].
  (2) Owes the District more than $1,000 in past due taxes;
  (3) Owes fines assessed to car dealers pursuant to § 50-1501.02(i) ;
  (4) [Repealed].
  (5) Owes past due District of Columbia Water and Sewer Authority service charges or fees;
  (6) [Repealed].
  (7) Owes the District, other than amounts owed to the Department of Motor Vehicles, more than $1,000 in outstanding fines, penalties, or interest;
  (8) Has failed to file required District tax returns; or
  (9) Owes the District any past due fines, penalties, or past due restitution on behalf of an employee due to a violation of Chapter 13 of Title 32 , Chapter 1A of Title 32 , Chapter 10 of Title 32 , or Subchapter X-A of Chapter 2 of Title 2 .
(a-1) The Department of Motor Vehicles shall not issue or reissue a license or permit to any applicant if the applicant owes the District more than $100:
  (1) In outstanding fines, penalties, or interest assessed pursuant to the following acts or any regulations promulgated under the authority of the following acts:
    (A) [Chapter 23 of Title 50] ; or
    (B) [Chapter 24 of Title 31] ;
  (2) In parking fines or penalties assessed by another jurisdiction; provided, that a reciprocity agreement is in effect between the jurisdiction and the District; or
  (3) In vehicle conveyance fees, as that term is defined in § 50-2301.02(9) .
(b) For purposes of this section, if: (A) the amount of outstanding debt is subject to dispute, (B) the applicant has properly and timely appealed the infraction, assessment, tax, or basis for the alleged debt, and (C) the appeal is pending, then the outstanding debt shall not be cause for the District government to deny the issuance or reissuance of any license or permit pursuant to subsection (a) of this section. Nothing in this section shall be construed as allowing the nonpayment of any tax, fee, fine, penalty, or any other debt owed to the District government for which payment is required by other law.
(c) A license or permit shall not be denied pursuant to subsection (a) of this section if the applicant has agreed to a payment schedule to eliminate the outstanding debt, the payment schedule has been agreed to by the District government, the applicant is complying with the payment schedule, and the payment schedule is otherwise permitted by law.
(d) This section shall not apply to an application for a block party permit, an expedited block party permit, or a block party preauthorization permit pursuant to [ Chapter 6A of Title 9 , § 9-631 et seq.].
D.C. Code § 47-1812.05 — DC Code / Title 47 / Chapter 18 / § 47-1812.05
§ 47-1812.05. Determination of deficiency; protest by taxpayer; hearing; determination of taxable income; effect thereof.
Status: in_force

Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312 . The Mayor may determine the gross income, adjusted gross income, and any itemized deductions necessary to arrive at the taxpayer’s proper taxable income. Any assessment made or proposed on the basis of such determinations shall be deemed prima facie correct. Any assessment, compromise, closing agreement, settlement, adjustment, ruling, or other determination of the individual’s, estate’s, or trust’s income or status for federal income tax purposes made or proposed by the Internal Revenue Service, or other competent federal authority, shall not be binding or deemed controlling on the Mayor, the courts, or such taxpayers in determining their taxable income for District income and franchise tax purposes.
D.C. Code § 47-3401.04 — DC Code / Title 47 / Chapter 34 / § 47-3401.04
§ 47-3401.04. Reimbursement to the Treasury.
Status: in_force

(a) Reimbursement amount. — (1) In general. — Except as provided in paragraph (2) of this subsection, on any date on which a reimbursement payment is due to the Treasury under the terms of any advance made under §§ 47-3401 through 47-3401.04 , the District shall pay to the Treasury the amount of such reimbursement payment out of taxes and revenue collected for the support of the District government.
  (2) Exceptions for transitional advances. — (A) Advances made before October 1, 1995. — (i) Financial plan and budget approved. — If the Authority approves a financial plan for the District government before October 1, 1995, the District government may use the proceeds of any advance made under § 47-3401.02 to discharge its obligation to reimburse the Treasury for any advance made under § 47-3401(a) .
      (ii) Financial plan and budget not approved. — If the Authority has not approved a financial plan and budget for the District government by October 1, 1995, the annual federal payment appropriated to the District government for the fiscal year ending September 30, 1996, shall be withheld and applied to discharge the District government’s obligation to reimburse the Treasury for any advance made under § 47-3401(a) .
    (B) Advances made on or after October 1, 1995. — (i) Financial plan and budget approved. — If the Authority approves a financial plan and budget for the District government during fiscal year 1996, the District may use the proceeds of any advance made under § 47-3401.02 to discharge its obligation to reimburse the Treasury for any advance made under § 47-3401(b) .
      (ii) Financial plan and budget not approved. — If the Authority has not approved a financial plan and budget for the District government by October 1, 1996, the annual federal payment appropriated to the District government for the fiscal year ending September 30, 1997, shall be withheld and applied to discharge the District government’s obligation to reimburse the Treasury for any advance made under § 47-3401(b) .
(b) Remedies for failure to reimburse. — If, on any date on which a reimbursement payment is due to the Treasury under the terms of any advance made under this subchapter, the District government does not make such reimbursement payment, the Secretary shall take the actions listed in this subsection.
  (1) Withhold federal payments. — The Secretary shall withhold from each grant, entitlement, loan, or other payment to the District government by the Federal Government not dedicated to making entitlement or benefit payments to individuals (including any Federal contribution authorized to be appropriated pursuant to § 47-3406.02(2) ), and apply toward reimbursement for the payment not made, an amount that, when added to the amount withheld from each other such grant, entitlement, loan, or other payment, will be equal to the amount needed to fully reimburse the Treasury for the payment not made.
  (2) Attach available District revenues. — If, after the Secretary takes the actions described in paragraph (1) of this subsection, the Treasury is not fully reimbursed, the Secretary shall attach any and all revenues of the District government which the Secretary may lawfully attach, and apply toward reimbursement for the payment not made, an amount equal to the amount needed to fully reimburse the Treasury for the payment not made.
  (3) Take other actions. — If, after the Secretary takes the actions described in paragraphs (1) and (2) of this subsection, the Treasury is not fully reimbursed, the Secretary shall take any and all other actions permitted by law to recover from the District government the amount needed to fully reimburse the Treasury for the payment not made.
D.C. Code § 47-2751 — DC Code / Title 47 / Chapter 27A / § 47-2751
§ 47-2751. Definitions.
Status: in_force

For the purposes of this chapter, the term:
(1) “District gross receipts” means all income, derived from any activity whatsoever from sources within the District, whether compensated in the District or not, prior to the deduction of any expense whatsoever connected with the production of such income, except that, beginning with the fee that is required by this title to be paid in fiscal year 1996 and thereafter, the calculation of such income shall not include the collection of federal or local taxes on motor vehicle fuel.
(2) (A) “Feepayer”, except as provided in subparagraph (B) of this paragraph, means any person, fiduciary, partnership, unincorporated business, association, corporation, or any other entity subject to:
    (i) Subchapter VII of Chapter 18 of this title ;
    (ii) Subchapter VIII of Chapter 18 of this title ; or
    (iii) The provisions of Chapter 1 of Title 51 , except any employer in the employer’s capacity as a householder as distinguished from an employer in the pursuit of a trade, occupation, profession, enterprise, or vocation.
  (B) “Feepayer” shall not include a child development home, as defined in § 4-401(3) .
D.C. Code § 47-1342.01 — DC Code / Title 47 / Chapter 13A / § 47-1342.01
§ 47-1342.01. Bid off property.
Status: in_force

Whenever payment by check or other instrument on behalf of a real property is received prior to the tax sale, and the payment is refused by the drawee or the funds are not collected by the District, and, due to the tender of payment, the real property is not presented at the tax sale, the real property shall be deemed bid off to the District under § 47-1352 and may be subsequently sold under § 47-1353 .
D.C. Code § 47-1806.11 — DC Code / Title 47 / Chapter 18 / § 47-1806.11
§ 47-1806.11. Tax on residents and nonresidents — Credits — Energy conservation credit.
Status: repealed

Repealed.
D.C. Code § 47-133 — DC Code / Title 47 / Chapter 1 / § 47-133
§ 47-133. Investment of funds in federal securities.
Status: in_force

On and after June 29, 1956, the Mayor of the District of Columbia is authorized in his discretion to invest and reinvest at any time in United States government securities, with the approval of the Secretary of the Treasury, any part of the general, special, or trust funds of the District of Columbia not needed to meet current expenses, to deposit the interest accruing from such investments to the credit of the fund from which the investment was made, and the Secretary of the Treasury is authorized to sell or exchange such securities for other government securities, and deposit the proceeds to the credit of the appropriate fund.
D.C. Code § 47-895.01 — DC Code / Title 47 / Chapter 8 / § 47-895.01
§ 47-895.01. Definitions.
Status: in_force

For the purposes of this subchapter, the term:
(1) “Adjusted Maximum Special Assessment” means the Special Assessment determined in accordance with § 47-895.03 .
(2) “Administrator” means the designee of the Chief Financial Officer for purposes of estimating the annual Special Assessment Requirement and the Special Assessment to be levied each fiscal year and for providing other services as required with respect to the administration of the Special Assessment.
(3) “Bonds” means the bonds, notes, or other obligations issued by the District pursuant to [ D.C. Law 17-252 , codified as § 2-1217.131 et seq., this subchapter, and § 47-4616 ].
(4) “Chief Financial Officer” means the Chief Financial Officer of the District of Columbia established by § 1-204.24a(a) .
(5) “Debt Service” means the principal, interest and premium, if any, on the bonds.
(6) “Equivalent Unit” means the product resulting from the equivalent unit factor for each type of property and its application method to be used by the Chief Financial Officer in calculating the Maximum Special Assessment for each lot as follows:
Property Type Equivalent Unit Factor Application Method Commercial Retail 1.00 Per 1,000 sq. ft. Commercial Restaurants 1.00 Per 1,000 sq. ft. Hotel 0.29 Per room Commercial Office 0.25 Per 1,000 sq. ft. Rental Apartments 0.06 Per 1,000 sq. ft. For sale condos (Market rate designation) 0.09 Per unit For sale condos (Affordable designation) .02 Per unit
(7) “Gross building area” or “GBA” means, with respect to a lot, the product of the land area of the lot multiplied by the maximum floor area ratio (“FAR”) allowable under its zoning category, including additional FAR allowable as a matter of right if the additional FAR is dedicated to a particular use, such as an additional residential floor, as of the date of the 1st issuance of bonds, without including transfer development rights or bonus development rights.
(8) “Indenture of Trust” means the indenture relating to the bonds, as modified, amended, or supplemented from time to time.
(9) “Land area” means, with respect to a lot, the ground square footage of the lot.
(10) “Lot” means a tax lot, record lot, or other division of real property designated for assessment and taxation purposes in the Southwest Waterfront Improvement Benefit District. The term “lot” shall include a possessory interest as described in § 47-1005.01 .
(11) “Master Developer” means the development entity to which the District transfers the leasehold interest in the Southwest Waterfront Improvement Benefit District and which is responsible for the planned development of the entire Southwest Waterfront Improvement Benefit District, including the project.
(12) “Maximum Special Assessment” means the maximum special assessment determined in accordance with § 47-895.03 .
(13) “Owner” shall have the same meaning as provided in § 47-802(5) and shall include the holder of a possessory interest as described in § 47-1005.01 .
(14) “PILOT Revenues” means the amount of the Southwest Waterfront PILOT Increment, as defined in [ § 2-1217.131(22) ], paid or to be paid into the Southwest Waterfront Fund each fiscal year.
(15) “Project” means the publicly owned infrastructure located within the Southwest Waterfront PILOT/TIF Area, including streets, parking facilities, sidewalks, walkways, streetscapes, parks, bulkheads, piers, curbs, gutters, and gas, electric, and water utility lines, and the acquisition, equipping, relocation, construction, and redevelopment of certain public facilities, including parks.
(16) “Proportionately” means that the ratio of the Special Assessment to be collected as a percentage of the Adjusted Maximum Special Assessment is equal for each lot (excluding those lots for which the Adjusted Maximum Special Assessment is zero).
(17) “Special Assessment” means the Special Assessment levied by the District each fiscal year to fund the Special Assessment Requirement.
(18) “Special Assessment Credit” shall be the amount provided in § 47-895.03 ; provided, that the term “Special Assessment Credit” means, with respect to a lot, the TIF Revenues and the PILOT Revenues related to the lot and included in calculating the Special Assessment Requirement.
(19) “Special Assessment Requirement” shall have the same meaning as provided in § 47-895.03 .
(20) “Southwest Waterfront Improvement Benefit District” means the special assessment district established by § 47-895.02 .
(21) “Southwest Waterfront Fund” means the fund established by [ § 2-1217.133 ].
(22) “SWW Development” means an area of 50,400 square feet located on a portion of Lots 839, 831, and 84 in Square 473, and such other area of land that is contiguous to Lots 839, 831, and 84, Square 473, and within the boundaries of the Southwest Waterfront Improvement Benefit District, which shall be designated as the SWW Development in an instrument from the District conveying a ground lease of, or other possessory interest in, such area to the Master Developer or to the assignee or transferee of the Master Developer with the consent of the District.
(23) “TIF Revenues” means the amount of the Available Sales Tax Revenues, as defined in [ § 2-1217.131(3) ], paid or to be paid into the Southwest Waterfront Fund each fiscal year by the District pursuant to the requirements of the Southwest Waterfront Bond Financing Act of 2008 Bill [ D.C. Law 17-252 , codified as § 2-1217.131 et seq., this subchapter, and § 47-4616 ].
D.C. Code § [47-4684] — DC Code / Title 47 / Chapter 46 / § [47-4684]
§ [47-4684]. Tax Exemption for Parkside; Lots 866 and 868, Square 5056.
Status: in_force

(a) Subject to subsection (b) of this section, the real property described as Lots 866 and 868 in Square 5056 shall be allowed an annual real property tax abatement equal to the amount of the real property taxes assessed and imposed pursuant to Chapter 8 of this title of up to a total maximum amount for each lot of $300,000 per year for 30 real property tax years commencing on October 1, 2029.
(b) For each of the lots subject to this section, the real property tax abatement shall expire and an abatement shall not be allowed if that lot has not been issued a final certificate of occupancy by September 30, 2029.
(c) The tax abatements and the exemptions from fees and deposits provided pursuant to this subsection shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to the development of Lots 866 and 868, in Square 5056.
D.C. Code § 47-1929 — DC Code / Title 47 / Chapter 19 / § 47-1929
§ 47-1929. Transfers of assets; notice; portion retained to pay tax; Assessor to examine assets; issuance of certificate.
Status: repealed

Repealed.
D.C. Code § 47-1373 — DC Code / Title 47 / Chapter 13A / § 47-1373
§ 47-1373. How unknown owner made party; affidavit of search.
Status: in_force

(a) If the identity of an owner cannot be ascertained as provided in § 47-1371 , the unknown owner of the real property may be included as a defendant by the designation: “Unknown owner of real property (insert a description of the real property in substantially the same form as the description that appears on the certificate of sale along with the street address, if any), the unknown owner’s heirs, devisees, and personal representatives and their or any of their heirs, devisees, executors, administrators, grantees, assigns, or successors in right, title and interest.” The unknown owner shall be so designated throughout the action. The action shall proceed against the unknown owner by publication under order of the court as provided in § 47-1375 .
(b) A complaint to foreclose the right of redemption filed against an unknown owner as set forth in subsection (a) of this section shall have attached to it an affidavit by the person making the search stating at a minimum that:
  (1) The owner of the real property (or a part of the real property) is unknown; and
  (2) A complete search of the records for at least 40 years immediately before the filing of the action was performed in accordance with generally accepted standards of title examination.
D.C. Code § 47-908 — DC Code / Title 47 / Chapter 9 / § 47-908
§ 47-908. Deficiencies in tax.
Status: repealed

Repealed.
D.C. Code § 47-832 — DC Code / Title 47 / Chapter 8 / § 47-832
§ 47-832. Subdivisions made during January, February, March, April, May, or June.
Status: in_force

(a) Whenever a subdivision of any lot or parcel of land in the District of Columbia, or any portion of any such lot or parcel, is made during the months of July, August, September, October, November, or December, the general tax due and payable upon such lot or parcel of land for prior years and for the first half of the then current fiscal year shall then be paid, and all water main and sewer assessments and special assessments of any kind thereon shall then become due and payable, and be paid before such subdivision shall be admitted to record in the Office of the Surveyor of the District of Columbia; and the general tax thereon for the last half of the then current fiscal year shall be due and payable in the following May.
(b) Whenever such subdivision is made during the months of January, February, March, April, May, or June, the total general tax assessed against the original lot or parcel of land for prior years and for the then current fiscal year, and all water main and sewer assessments and special assessments of any kind thereon, shall become due and payable and be paid before such subdivision is admitted to record in the Office of the Surveyor of the District of Columbia.
(c) For tax year 1994 and each tax year thereafter, whenever a subdivision of any lot or parcel of land in the District of Columbia, or any portion of any such lot or parcel, is made during the months of October, November, December, January, February, or March, the general tax due and payable upon such lot or parcel of land for prior years and for the first half of the then current tax year shall be paid, and all water main and sewer assessments and special assessments of any kind assessed thereon shall become due and payable, and be paid before such subdivision shall be admitted to record in the Office of the Surveyor of the District of Columbia; and the general tax levied thereon for the last half of the current tax year shall be due and payable in the following September.
(d) For tax year 1994 and each tax year thereafter, whenever a subdivision is made during the months of April, May, June, July, August, or September, the total general tax assessed against the original lot or parcel of land for prior years and for the current tax year, and all water main and sewer assessments and special assessments of any kind assessed thereon, shall become due and payable and be paid before such subdivision shall be admitted to record in the Office of the Surveyor of the District of Columbia.
D.C. Code § 47-846.01 — DC Code / Title 47 / Chapter 8 / § 47-846.01
§ 47-846.01. Deferral or forgiveness of property tax.
Status: in_force

The Mayor may defer or forgive, in whole or in part, any property tax owed to the District of Columbia with respect to any qualified real property approved pursuant to § 6-1503 .
D.C. Code § 47-1269 — DC Code / Title 47 / Chapter 12C / § 47-1269
§ 47-1269. Applicability.
Status: in_force

This chapter shall apply as of the effective date of final rules implementing a case mix reimbursement methodology issued pursuant to [ § 4-204.62(b) ], or as of April 1, 2005, whichever is later.
D.C. Code § 47-351.16 — DC Code / Title 47 / Chapter 3 / § 47-351.16
§ 47-351.16. Rulemaking.
Status: in_force

The Mayor, pursuant to title 1 of the District of Columbia Administrative Procedure Act, approved October 21, 1968 (82 Stat. 1204; § 2-501 et seq.), shall issue rules to implement the provisions of this subchapter.
D.C. Code § 47-850.02 — DC Code / Title 47 / Chapter 8 / § 47-850.02
§ 47-850.02. Residential property tax relief — One-time filing, notification of change in eligibility, liability for tax, audit.
Status: in_force

(a) The application form filed by the individual, shareholder, or member shall apply to the initial tax year, or applicable installment, and to any succeeding tax year thereafter for which the deduction is allowed.
(b) (1) If a real property no longer qualifies as a homestead, the applicant (or current owner if there is no applicant) shall notify the Mayor of the date of the change in eligibility within 30 days after the change in eligibility.  If the applicant (or  current owner if there is no applicant) fails to notify timely, the deduction shall be rescinded without limitation for each tax  year.  Penalty and interest shall be added from the day the correct amount of tax was due but not paid.
  (2) Notwithstanding paragraph (1) of this subsection, if the real property is transferred and continued to qualify as a homestead 30 days or less before the date of execution of the deed of transfer, the applicant shall not be required to notify the Mayor of the change in eligibility.
  (3) If the tax is paid within 30 days of the corresponding bill, timely notification of the change in eligibility shall preclude assessment of penalty and interest.
  (4) If the change in eligibility occurs during the period October 1 through March 31 of the tax year, the real property shall not be entitled to any deduction during the tax year.
  (5) Notwithstanding §§ 47-850(a) and 47-850.01(a) , if the change in eligibility occurs during the period April 1 through September 30, the real property shall be entitled to 1/2 of the deduction, which shall be applied to the first installment only.
  (6) (A) Notwithstanding the rescission of the deduction pursuant to paragraphs (4) and (5) of this subsection, if all of the applicant’s ownership interest in the real property is transferred to a new owner, shareholder, or member who does not apply or qualify for the deduction, the real property shall be entitled to the apportioned amount of the deduction applicable to the installment payable during the half tax year during which the ownership interest was transferred. At the end of such half tax year, the deduction shall cease.
    (B) If the applicant purchases another real property or interest in a housing cooperative for which he or she shall make application for the deduction, and the application and purchase occurs during the same half tax year when the transfer occurred, §§ 47-850(d) , 47-850.01(b) , and 47-850.04 shall not apply to the extent that both real properties may benefit from the deduction during that half tax year and, thereafter, only the newly purchased real property or housing cooperative in which the applicant acquired newly an interest shall benefit from the applicant’s deduction.
    (C) Notwithstanding the foregoing, a real property shall not benefit from more than one deduction in any half tax year; provided, that in the case of a housing cooperative, the real property shall not benefit from more than one deduction related to a dwelling unit in any half tax year.
  (7) Not Funded.
(b-1) Within 45 days from the date of the notice rescinding or denying the deduction, the owner may petition for an administrative review of the rescission or denial and appeal from a final determination thereof to the same extent as if the appeal were filed under § 47-825.01a(d)(2) .
(c) If real property tax is owing as a result of an erroneous or improper deduction, the following shall apply:
  (1) Except in the case of cooperative housing associations, if the real property was transferred, the applicant or former owner, and not the real property shall be personally liable for the amount of the delinquent real property tax which was not paid timely during the period when the applicant or former owner had an ownership interest in the homestead, together with interest and penalty at the same rate as provided in this chapter for the late payment of real property tax. The tax shall be considered due on the date that the total amount of real property tax was due but unpaid and shall be collected in the manner prescribed under Chapter 44.
  (2) Notwithstanding paragraph (1) of this subsection, if the homestead was transferred and the grantee failed to record timely a deed under § 47-1431 (or other evidence of the transfer in the case of a cooperative housing association), the real property shall be liable for the amount of the delinquent real property tax which was not timely paid, together with interest and penalty as provided in this chapter for the late payment of real property tax.
  (3) In all other cases, the real property shall be liable for the amount of the delinquent real property tax which was not paid timely, together with interest and penalty as provided in this chapter for the late payment of real property tax.
(d) (1) The Mayor may contract with a collection agency inside or outside of the District to verify the contents of any application form or return for the purposes of determining the eligibility of any homestead.
  (2) All funds collected by the collection agency and belonging to the District shall be remitted to the Mayor not less than once a month. Forms to be utilized for the remittances may be prescribed by the Mayor. The Mayor may require that the collection agency furnish a bond securing compliance with the provisions of this subsection and the contract with the District.
  (3) At the discretion of the Mayor:
    (A) The collection agency may charge a collection fee not in excess of 25% of the total amount of the delinquent taxes, excluding penalties and interest, that is actually collected; or
    (B) The collection agency may be remunerated by fee, percentage of taxes collected, or both.
  (4) Notwithstanding any other provision contained in this title, confidential information related to the owner of the real property may be provided to a collection agency for purposes of collecting a delinquent tax under this chapter. If the information is provided to a collection agency under this subsection, the collection agency shall not disclose the information to a third party, other than the owner (or his or her representative), unless the Mayor would be authorized by law to make the disclosure. A collection agency, or employee of a collection agency, violating the provisions of this subsection shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than not more than the amount set forth in [ § 22-3571.01 ], or imprisoned for not more than 180 days, or both. All prosecutions under this paragraph 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 of Columbia.
D.C. Code § 47-862 — DC Code / Title 47 / Chapter 8 / § 47-862
§ 47-862. Rules and regulations for tax deferral provisions.
Status: in_force

The Mayor may promulgate rules and regulations for the proper administration of the provisions of §§ 47-845 and 47-846 [repealed].
D.C. Code § 47-408 — DC Code / Title 47 / Chapter 4 / § 47-408
§ 47-408. Powers of Mayor — Omission from records of uncollectible taxes and assessments.
Status: in_force

The Mayor of the District of Columbia is authorized to direct the Collector of Taxes of the District of Columbia to omit from his records as assets of the District of Columbia any and all taxes, real and personal, and all special assessments which the Mayor may determine are uncollectible, but such determination on the part of the Mayor or the failure of the Collector to carry such taxes on his records as assets shall not affect the liability of the taxpayer for the payment of said taxes.
D.C. Code § 47-340.34 — DC Code / Title 47 / Chapter 3 / § 47-340.34
§ 47-340.34. District officials.
Status: in_force

(a) Except as otherwise provided § 47-340.33 , the elected or appointed officials, officers, employees, or agents of the District shall not be liable personally for the payment of the bonds or be subject to any personal liability by reason of the issuance of the bonds, or for any representations, warranties, covenants, obligations, or agreements of the District contained in this subchapter, the bonds, the Financing Documents, or the Closing Documents.
(b) The signature, countersignature, facsimile signature, or facsimile countersignature of any official appearing on the bonds, the Financing Documents, or the Closing Documents shall be valid and sufficient for all purposes notwithstanding the fact that the individual signatory ceases to hold that office before delivery of the bonds, the Financing Documents, or the Closing Documents.
(c) To the extent permitted by law, the Mayor may delegate to any Authorized Delegate the performance of any act authorized to be performed by the Mayor under this subchapter.
D.C. Code § 47-5108 — DC Code / Title 47 / Chapter 51 / § 47-5108
§ 47-5108. Liability.
Status: in_force

A taxpayer who fails to pay the District of Columbia shared responsibility payment imposed by § 47-5103 shall be subject to all collection, enforcement, and administrative provisions applicable to unpaid taxes or fees, as provided in Chapter 18 , Chapter 41 , Chapter 42 , Chapter 43 , and Chapter 44 of this title.
D.C. Code § 47-1813.03 — DC Code / Title 47 / Chapter 18 / § 47-1813.03
§ 47-1813.03. Additions to tax — Fraud.
Status: repealed

Repealed.
D.C. Code § 47-1073 — DC Code / Title 47 / Chapter 10 / § 47-1073
§ 47-1073. Triangle Community Garden; lot 58, square 1966.
Status: in_force

(a) The real property located at lot 58, square 1966 shall be exempt from taxation so long as the real property is used as a community garden.
(b) The Council orders that all unpaid real property taxes, interest, penalties, fees, and other related charges assessed against real property located at lot 58, square 1966, shall be forgiven and the amount necessary to redeem the real property under § 47-1361(a)(1) shall be deposited with the Chief Financial Officer on behalf of the owner; provided, that all other amounts necessary to redeem the real property under § 47-1361 are paid from any source to the Chief Financial Officer on behalf of the owner; provided further, that if the real property is used for any purpose other than as a community garden, 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; provided further, that this subsection shall constitute a lien against the real property to secure the repayment of such amounts.
D.C. Code § 47-2851.13 — DC Code / Title 47 / Chapter 28 / § 47-2851.13
§ 47-2851.13. Establishment of Basic Business License Fund.
Status: in_force

(a) There is established as a special fund the Basic Business License Fund ("Fund"), which shall be administered by the Department of Licensing and Consumer Protection in accordance with subsection (c) of this section.
(b) (1) Except as provided in paragraph (2) of this subsection, all fees collected for the issuance of a basic business license, including renewals, late renewal penalties, other penalties, and fines, shall be deposited into the Fund.
  (2) Half of the total amount of penalties and fines collected as a result of notices of infractions issued for basic business license violations shall also be deposited in the Fund.
(c) Revenue credited to the Fund shall be for:
  (1) Maintaining and improving the basic business licensing system;
  (2) Personnel and supply costs;
  (3) Educational and outreach activities on the requirements of this subchapter; and
  (4) Any other costs associated with administering this subchapter.
[(d)] Any money remaining available in the Fund at the end of a fiscal year, as determined by the Chief Financial Officer in the fiscal year-end close, shall be transferred to the unassigned fund balance of the General Fund of the District of Columbia as part of the fiscal year-end close.
D.C. Code § 47-1103 — DC Code / Title 47 / Chapter 11 / § 47-1103
§ 47-1103. Taxes and assessments — Delinquency sale — Required notice.
Status: repealed

Repealed.
D.C. Code § 47-213 — DC Code / Title 47 / Chapter 2 / § 47-213
§ 47-213. Preparation and submission of expense estimates for government of District.
Status: in_force

The estimates for expenses of the government of the District of Columbia shall be prepared and submitted each year according to the order and arrangement of the appropriation act for the year preceding, and any change in such order and arrangement and transfers of salaries from 1 office or department to another desired by the Mayor may be submitted by note in the estimates.
D.C. Code § 47-3110 — DC Code / Title 47 / Chapter 31 / § 47-3110
§ 47-3110. Agent.
Status: repealed

Repealed.
D.C. Code § 47-334 — DC Code / Title 47 / Chapter 3 / § 47-334
§ 47-334. Definitions.
Status: in_force

For the purposes of this subchapter, the term:
(1) “Debt Service” means the amount of money necessary to pay interest on outstanding District Bonds, including interest payments deferred to future years, the principal on maturing District Bonds, and the required contributions to a sinking fund for District Bonds, but excluding debt service payments rebated to the District pursuant to the American Recovery and Reinvestment Act of 2009, approved February 17, 2009 (123 Stat. 115; 26 U.S.C. § 1 note). For tax-supported debt issued as variable-rate District Bonds, if the planned amortization of principal on the District Bonds, as documented in the indenture associated with such District Bonds, is different from the stated maturity of principal on the District Bonds, then the principal on maturing District Bonds shall mean the planned amortization of principal on the District Bonds.
(2) “District Bonds” means:
  (A) General obligation bonds issued pursuant to the Home Rule Act [ § 1-201.01 et seq.];
  (B) Treasury capital-project loans;
  (C) Tax supported revenue bonds, notes, or other debt instruments secured by revenues derived from taxes, fees, or other general revenues of the District, or its agencies and authorities, pursuant to the District’s power to tax and impose fees, including tax increment financed bonds, notes, or other debt instruments and bonds, notes, or other debt instruments financed by payments in lieu of taxes, but excluding revenue bonds, notes, or other debt instruments issued for the purpose of funding water and sewer facilities, as described in section 490(a) of the Home Rule Act [ § 1-204.90(a) ], and bonds, notes, or other debt instruments paid or secured by revenues from the Master Settlement Agreement with tobacco companies, federal grants, or revenues from the operation of public enterprises, so long as those enterprises are fully self-supporting;
  (D) Certificates of participation, and
  (E) Lease purchase financing obligations.
(3) “District Bond Issuance” means the District’s authorizing, selling, and delivering of District Bonds, including District Bonds to refund outstanding District Bonds.
(4) “Home Rule Act” means the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 774; D.C. Official Code § 1-201.01 et seq.).
(5) “Total Expenditures” means the total amount included in the Total Expenditures and Transfers line item in the enacted District Budget and Financial Plan for the General Fund for an applicable fiscal year, plus any Debt Service amounts in an applicable fiscal year on District Bonds for which the Debt Service on such District Bonds is not included in the Total Expenditures and Transfers line item in the enacted District Budget and Financial Plan for the General Fund.
D.C. Code § 47-857.15 — DC Code / Title 47 / Chapter 8 / § 47-857.15
§ 47-857.15. Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods — Abatement caps.
Status: in_force

(a) The total annual dollar amount of tax abatements approved for an Eligible Nonprofit Zone shall not exceed:
  (1) $600,000 in the Anacostia Nonprofit Zone;
  (2) $2.6 million in the Capitol Riverfront Nonprofit Zone;
  (3) $800,000 in all Designated Nonprofit Zones;
  (4) $600,000 in the Minnesota-Benning Nonprofit Zone;
  (5) $1.2 million in the Mount Vernon Triangle Nonprofit Zone; and
  (6) $2.6 million in the NoMa Nonprofit Zone.
(b) The total amount of real property tax abatements approved for qualified nonprofit organizations in all Eligible Nonprofit Zones shall not exceed $500,000 in Fiscal Years 2011, 2012, 2013, and 2014.
D.C. Code § 47-2907 — DC Code / Title 47 / Chapter 29 / § 47-2907
§ 47-2907. Restaurants, hotels, barber shops, bathing houses, ice cream saloons, and soda fountains required to serve well-behaved persons.
Status: in_force

Any restaurant keeper or proprietor, any hotel keeper or proprietor, proprietors or keepers of ice cream saloons or places where soda water is kept for sale, or keepers of barber shops and bathing houses, refusing to sell or wait upon any respectable well-behaved person, without regard to race, color, or previous condition of servitude, or any restaurant, hotel, ice cream saloon or soda fountain, barber shop or bathing house keepers, or proprietors, who refuse under any pretext to serve any well-behaved, respectable person, in the same room, and at the same prices as other well-behaved and respectable persons are served, shall be deemed guilty of a misdemeanor, and upon conviction in a court having jurisdiction, shall be fined $100, and shall forfeit his or her license as keeper or owner of a restaurant, hotel, ice cream saloon, or soda fountain, as the case may be, and it shall not be lawful for the Assessor or any officer of the District of Columbia to issue a license to any person or persons, or to their agent or agents, who shall have forfeited their license under the provisions of §§ 47-2905 to 47-2907 , until a period of 1 year shall have elapsed after such forfeiture.
D.C. Code § 47-3913 — DC Code / Title 47 / Chapter 39 / § 47-3913
§ 47-3913. Jeopardy assessments.
Status: repealed

Repealed.
D.C. Code § 47-1045 — DC Code / Title 47 / Chapter 10 / § 47-1045
§ 47-1045. Prince Hall Free & Accepted Mason and Order of the Eastern Star Charitable Educational Foundation.
Status: in_force

(a) Certain property located in the District of Columbia currently described for assessment and taxation purposes as Lots 37 and 828 in Square 333, together with improvements thereon and furnishings therein, with equitable and legal title in the name of the Prince Hall Free & Accepted Mason and Order of the Eastern Star Charitable Educational Foundation, or a successor in interest including the Prince Hall Free & Accepted Mason and Order of the Eastern Star Title Holding Company, is hereby exempt from all taxation and transfers of the property from deed recordation and transfer taxes so long as the same is used in carrying on the purposes and activities of the Prince Hall Free & Accepted Mason and Order of the Eastern Star Charitable Educational Foundation and is not used for exclusively commercial purposes, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 .
(b) (1) In Fiscal Year 2025, any unpaid tax liability due to the Recorder of Deeds, in association with the real property described in subsection (a) of this section, shall be forgiven.
  (2) (A) In Fiscal Year 2026, unpaid tax liability for Tax Years 2022, 2023, 2024, and 2025 shall be forgiven and real property tax payments made for Tax Years 2022, 2023, 2024, and 2025, including payments of penalties and interest, shall be refunded to the payor, subject to the limitation set forth in subparagraph (B) of this paragraph.
    (B) The total amount of the tax liability forgiven and the real property tax payments refunded pursuant to subparagraph (A) of this paragraph shall not exceed $1,284,271.
D.C. Code § 47-1230 — DC Code / Title 47 / Chapter 12A / § 47-1230
§ 47-1230. Certain suits forbidden.
Status: repealed

Expired.
D.C. Code § 47-2887.15 — DC Code / Title 47 / Chapter 28 / § 47-2887.15
§ 47-2887.15. Civil remedies.
Status: in_force

(a) An educational institution or student-athlete may bring an action for damages against an athlete agent if the institution or student-athlete is adversely affected by an act or omission of the athlete agent in violation of this part . An educational institution or student-athlete is adversely affected by an act or omission of the agent only if, because of the act or omission, the institution or an individual who was a student-athlete at the time of the act or omission and enrolled in the institution:
  (1) Is suspended or disqualified from participation in an interscholastic or intercollegiate sports event by or under the rules of a State or national federation or association that promotes or regulates interscholastic or intercollegiate sports; or
  (2) Suffers financial damage.
(b) A plaintiff that prevails in an action under this section may recover actual damages, costs, and reasonable attorney's fees.  An athlete agent found liable under this section forfeits any right of payment for anything of benefit or value provided to the student-athlete and shall refund any consideration paid to the agent by or on behalf of the student-athlete.
D.C. Code § 47-1602 — DC Code / Title 47 / Chapter 16 / § 47-1602
§ 47-1602. Storage of distrained property; manner of sale.
Status: repealed

Repealed.
D.C. Code § 47-2704 — DC Code / Title 47 / Chapter 27 / § 47-2704
§ 47-2704. Suspension of license for violations.
Status: in_force

The Mayor of the District of Columbia is hereby vested with authority to temporarily suspend the operation of the license herein provided for whenever he may believe that this subchapter, or any part thereof, or regulations made in pursuance thereof, are about to be or are being violated, and he shall thereupon forthwith institute the appropriate proceeding in the Superior Court of the District of Columbia in accordance with this subchapter, and in the event that the said violation results in a conviction, then and in that event the license shall be and become null and void, but in the event that the said proceeding shall terminate in favor of the defendant, then and in that event the suspension of said license shall be at an end, and the license shall thereupon be restored and be in full force and effect.
D.C. Code § 47-3704 — DC Code / Title 47 / Chapter 37 / § 47-3704
§ 47-3704. Authority for Mayor to compromise tax.
Status: in_force

In all cases in which the Mayor claims that a decedent was domiciled in the District at the time of his or her death and the taxing authorities of a state or states make a similar claim with respect to their state or states, the Mayor may compromise the taxes imposed by this chapter.
D.C. Code § 47-316 — DC Code / Title 47 / Chapter 3 / § 47-316
§ 47-316. Transfer of powers, duties and functions to Treasurer.
Status: repealed

Repealed.
D.C. Code § 47-4217 — DC Code / Title 47 / Chapter 42 / § 47-4217
§ 47-4217. Tax return preparers; aiding and abetting by others.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “Tax return preparer” means a person who prepares for compensation, or who employs one or more persons to prepare for compensation, a return of tax imposed by this title or a claim for refund of tax imposed by this title. The preparation of a substantial portion of a return or claim for refund shall be deemed to be the preparation of the entire return or claim for refund. The term “tax return preparer” shall not mean a person who only:
    (A) Furnishes typing, reproducing, or other mechanical assistance;
    (B) Prepares a return or claim for refund of the employer (or an officer, partner, member, or employee of the employer) by whom the person is regularly and continuously employed; or
    (C) Prepares, as a fiduciary, a return or claim for refund for a person.
  (2) “Understatement of liability” means an understatement of the net amount due with respect to a tax imposed by this title or an overstatement of the net amount creditable or refundable with respect to the tax.
(b) A tax return preparer shall sign the return or claim for refund as a tax return preparer. A tax return preparer who fails to sign a return or claim for refund shall pay a penalty of $50 for each unsigned return or claim for refund unless it is shown that the failure is due to reasonable cause.
(c) A tax return preparer shall pay a penalty of $250 for each return or claim for refund prepared by the tax preparer which understates a taxpayer’s liability if:
  (1) A part of an understatement of liability with respect to a return or claim for refund was due to the tax treatment of an item for which there was not a realistic possibility of success on its merits;
  (2) The tax return preparer knew or reasonably should have known of the tax treatment of the item; and
  (3) (A) The relevant facts affecting the tax treatment of the item were not adequately disclosed in the return or claim for refund or in a statement attached to the return or claim for refund (or in a copy of the federal return which was filed with the return or claim for refund, if applicable); or
    (B) The position was frivolous.
(d) (1) A tax return preparer shall pay a penalty of $1,000 for each return or claim for refund prepared by the tax return preparer that understates a taxpayer’s liability if a part of an understatement of liability with respect to a return or claim for refund was due to:
    (A) A willful attempt in any manner to understate the liability for tax with respect to the return or claim for refund; or
    (B) A reckless or intentional disregard of rules or regulations.
  (2) The amount of the penalty payable by a person by reason of paragraph (1) of this subsection shall be reduced by the amount of the penalty paid by the person by reason of subsection (c) of this section.
(e) (1) Except as provided in paragraph (2) of this subsection, a person is subject to a penalty of $1,000 if the person:
    (A) Aids or assists in, procures, or advises with respect to, the preparation or presentation of a portion of a return, affidavit, claim for refund, or other document (for purposes of this paragraph, the term “procures” includes ordering or otherwise causing a subordinate to perform an act and knowing of, and not attempting to prevent, participation in the act by any other person (whether or not the person is a director, officer, employee, or agent of the taxpayer involved) over whose activities the person has direction, supervision, or control);
    (B) Knows or has reason to believe that the portion will be used in connection with a material matter arising under a tax imposed by this title; and
    (C) Knows that the portion would result in an understatement of the liability for tax of another person.
  (2) If the return, affidavit, claim for refund, or other document relates to the tax liability of a corporation, the amount of the penalty imposed by this subsection shall be $10,000.
  (3) If a person is subject to a penalty under this subsection with respect to a document relating to a taxpayer for a taxable period (or where there is no taxable period, a taxable event), the person shall not be subject to a penalty under this subsection with respect to another document relating to the taxpayer for the taxable period (or event).
  (4) This subsection shall apply whether or not the understatement is made with the knowledge or consent of the persons authorized or required to present the return, affidavit, claim for refund, or other document.
  (5) For purposes of paragraph (1) of this subsection, a person furnishing typing, reproducing, or other mechanical assistance with respect to a document shall not be treated as having aided or assisted in the preparation of the document by reason of the assistance.
  (6) The penalty imposed by this section shall be in addition to any penalty assessed under subsection (b) of this section.
  (7) A penalty on a person shall not be assessed under subsection (c) of this section with respect to a return for which a penalty is imposed on the person under this subsection.
(f) (1) Assessment of any penalty under this section shall be governed by § 47-4312 .
  (2) Any assessment of a penalty that has become final pursuant to § 47-4312 shall be due and payable within 30 days after service of a final assessment by the Mayor or service of a final order by the Office of Administrative Hearings, as applicable.
(g) [Repealed].
D.C. Code § 47-1806.04a — DC Code / Title 47 / Chapter 18 / § 47-1806.04a
§ 47-1806.04a. Public outreach for earned income tax credit.
Status: in_force

(a) The Mayor may, subject to available funding, issue grants to a nonprofit organization registered in the District, pursuant to Chapter 4 of Title 29, to provide outreach and education about the tax credit allowed pursuant to § 47-1806.04(f) and (g) .
(b) By January 1, 2025, the Mayor shall issue a grant of $250,000 to a research institution located in the District for the purpose of collecting data and issuing a report to the Council describing the impact on eligible households of the payments required pursuant to § 47-1806.04(f) and (g) .
D.C. Code § 47-376 — DC Code / Title 47 / Chapter 3 / § 47-376
§ 47-376. Construction of subchapter.
Status: in_force

(a) Nothing in this subchapter shall be construed as impinging upon or otherwise superseding the authority otherwise vested by law in independent agencies or instrumentalities of the District of Columbia.
(b) Nothing in this subchapter shall be construed to prohibit the Mayor from establishing accounts within funds, to the same extent that he or she was authorized prior to the passage of this subchapter.
(c) The Mayor shall promptly advise the Council on any changes in the financial management system required pursuant to § 2 of an Act to provide for an independent audit of the financial condition of the government of the District of Columbia.
D.C. Code § 47-818 — DC Code / Title 47 / Chapter 8 / § 47-818
§ 47-818. Adoption of enumerated reports as comparison.
Status: repealed

Repealed.
D.C. Code § 47-308.02 — DC Code / Title 47 / Chapter 3 / § 47-308.02
§ 47-308.02. Relevant performance measures.
Status: in_force

(a) Each relevant performance measure must be linked to spending on the relevant activity.
(b) Each relevant performance measure shall represent a significant and realistic challenge for expected performance of the activity.
(c) Each agency shall have at least one relevant performance measure for each activity.
(d) Relevant performance measures for each fiscal year, shall be established by the Mayor or his designee, after consultation with the agency’s stakeholders.
(e) Beginning with fiscal year 2007, and for each subsequent fiscal year, all relevant performance measures for the prior fiscal year shall be provided to the Council in January along with the performance accountability reports submitted pursuant to § 1-614.13 , and beginning with fiscal year 2008, and for each following fiscal year, all relevant cost drivers shall be provided with the relevant performance measures in accordance with § 47-308.03(e) .
(f) Beginning with fiscal year 2008, and for each subsequent fiscal year, the Mayor, or his designee, shall, in consultation with an agency’s stakeholders, establish relevant performance measures and utilize these performance measures in the agency’s strategic business plan.
(g) Beginning no later than Fiscal Year 2022, and for each subsequent fiscal year, the Mayor shall establish at least one relevant performance measure related to an agency's progress toward achieving racial equity.
D.C. Code § 47-2503 — DC Code / Title 47 / Chapter 25 / § 47-2503
§ 47-2503. Private banks.
Status: in_force

Private banks or bankers not incorporated shall pay a tax of $500 per annum. Every person, firm, company, or association not incorporated having a place of business where credits are opened by the deposit or collection of moneys or currency subject to be paid or remitted upon draft, check, or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes, or where stocks, bonds, bills of exchange, or promissory notes are received for discount or for sale, shall be regarded as a private bank or banker.
D.C. Code § 47-910 — DC Code / Title 47 / Chapter 9 / § 47-910
§ 47-910. Compromise; written agreements for settlement of tax liability; illegal acts; prosecutions.
Status: repealed

Repealed.
D.C. Code § 47-2853.29 — DC Code / Title 47 / Chapter 28 / § 47-2853.29
§ 47-2853.29. Fines and penalties; civil alternatives.
Status: in_force

Civil fines, penalties, and fees may be imposed as alternative sanctions for any infraction of the provisions of this subchapter, or any rules or regulations issued under the authority of this subchapter, pursuant to Chapter 18 of Title 2 .
D.C. Code § 47-1245 — DC Code / Title 47 / Chapter 12B / § 47-1245
§ 47-1245. Interest and penalties.
Status: repealed

Repealed.
D.C. Code § 47-3112 — DC Code / Title 47 / Chapter 31 / § 47-3112
§ 47-3112. Disclosure of responsibility.
Status: repealed

Repealed.
D.C. Code § 47-4474 — DC Code / Title 47 / Chapter 44 / § 47-4474
§ 47-4474. Redemption of property.
Status: in_force

(a) A person whose property has been levied upon shall have the right to pay the amount due, together with the expenses of the proceeding, if any, to the Mayor at any time before the sale of the property, and upon the payment, the Mayor shall restore the property to him, and all further proceedings in connection with the levy on the property shall cease.
(b) (1) The owners of real property sold as provided in this chapter; their heirs, executors, or administrators; any person having an interest in or a lien on the property; or any person on their behalf, shall be permitted to redeem the property sold at any time within 180 days after the sale.
  (2) The property may be redeemed upon payment to the purchaser (or if the purchaser cannot be found, to the Mayor), for the use of the purchaser, his heirs, or assigns, the amount paid by the purchaser and interest thereon at the rate of 18% per year.
D.C. Code § 47-1334 — DC Code / Title 47 / Chapter 13A / § 47-1334
§ 47-1334. Interest rate.
Status: in_force

(a) The rate of simple interest on all amounts due, owing, or paid for the taxes sold or bid off to the District under this chapter shall be 1.5% per month or portion thereof until paid, excluding surplus; provided, that interest on the amount sold at tax sale, excluding surplus, shall accrue at the applicable interest rate beginning the first day of the month following the tax sale. No interest shall accrue for surplus, expenses, or the reasonable value of improvements.
(b) The purchaser shall receive simple interest of 1.5% per month or portion thereof on the amount paid for the real property, excluding surplus, beginning on the first day of the month immediately following when the real property was sold or the certificate of sale was assigned by the Mayor until the payment to the Mayor is made as required under § 47-1361(a) , by another purchaser under § 47-1382(c) , or by the trustee under § 47-1382.01(d)(2) , and as provided in § 47-1354(b) for the period when such other taxes were paid. The purchaser shall receive no interest for expenses or the reasonable value of improvements.
D.C. Code § 47-3707 — DC Code / Title 47 / Chapter 37 / § 47-3707
§ 47-3707. Authority for Mayor to file.
Status: in_force

If a person fails to make and file a return at the time prescribed by law or by regulations, or makes, willfully or otherwise, a false or fraudulent return, the Mayor shall make the return from his own knowledge and from information obtained through testimony or otherwise. The return made and subscribed by the Mayor shall be prima facie good and sufficient for all legal purposes.
D.C. Code § 47-2853.63 — DC Code / Title 47 / Chapter 28 / § 47-2853.63
§ 47-2853.63. Certain representations prohibited.
Status: in_force

Unless licensed to practice architecture under this subchapter, no person shall engage, directly or indirectly, in the practice of architecture in the District or use the title “architect,” “registered architect,” “licensed architect,” “architectural designer,” or display or use any words, letters, figures, titles, signs, cards, advertisements, or any other symbols or devices indicating, or tending to indicate, that the person is an architect or is practicing architecture.
D.C. Code § 47-1099.12 — DC Code / Title 47 / Chapter 10 / § 47-1099.12
§ 47-1099.12. Players Lounge; Lot 46, Square 5982.
Status: in_force

(a) The real property, and any improvements on the property, located at 2737 Martin Luther King Jr., Ave., S.E., known for tax and assessment purposes as Lot 46, Square 5982, ("Property") shall be exempt from the tax imposed by Chapter 8 of this title for the period beginning October 1, 2019, and ending September 30, 2026, so long as the Property is owned by GST LLC and operated as Georgena's restaurant (also known as Players Lounge) ("Players Lounge").
(b) The tax exemption provided pursuant to this section shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to Players Lounge.
D.C. Code § 47-369.01 — DC Code / Title 47 / Chapter 3 / § 47-369.01
§ 47-369.01. General Fund surplus.
Status: in_force

Beginning in fiscal year 2009 and each fiscal year thereafter, the amount appropriated to the District of Columbia may be increased by no more than $100,000,000 from funds identified in the annual comprehensive annual financial report as the District’s immediately preceding fiscal year’s unexpended general fund surplus. The District may obligate and expend these amounts only in accordance with the following conditions:
(1) The Chief Financial Officer of the District of Columbia shall certify that the use of any such amounts is not anticipated to have a negative impact on the District’s long-term financial, fiscal, and economic vitality.
(2) The District of Columbia may only use these funds for the following expenditures:
  (A) One-time expenditures.
  (B) Expenditures to avoid deficit spending.
  (C) Debt Reduction.
  (D) Program needs.
  (E) Expenditures to avoid revenue shortfalls.
(3) The amounts shall be obligated and expended in accordance with laws enacted by the Council in support of each such obligation or expenditure.
(4) The amounts may not be used to fund the agencies of the District of Columbia government under court ordered receivership.
(5) The amounts may not be obligated or expended unless the Mayor notifies the Committees on Appropriations of the House of Representatives and the Senate not fewer than 30 days in advance of the obligation or expenditure.
D.C. Code § 47-4902 — DC Code / Title 47 / Chapter 49 / § 47-4902
§ 47-4902. ABLE Program Trust.
Status: in_force

(a) (1) In accordance with the Federal ABLE Act, there is established a qualified ABLE program, to be known as the ABLE Program Trust, that shall be established as a trust, which shall authorize an eligible individual to create an ABLE account to enable the eligible individual to benefit from the tax incentives provided under the Federal ABLE Act.
  (2) (A) The Chief Financial Officer, or the CFO’s designee, shall serve as the trustee of the Trust.
    (B) The Trust shall receive and hold all payments and contributions received from any public or private source, and the earnings on those payments and contributions, including:
      (i) Gifts;
      (ii) Bequests;
      (iii) Endowments;
      (iv) Federal and local grants; and
      (v) Any other funds intended for the Trust.
    (C) All deposits, and earnings on those deposits, held in the Trust shall constitute assets of the Trust and shall not be commingled with or revert to the General Fund of the District of Columbia or any special, emergency, or temporary fund of the District of Columbia at the end of any fiscal year or at any other time.
    (D) The Trust shall continue in existence as long as it holds any payments, contributions, or other funds or has any obligations and until its existence is terminated by law.
(b) An eligible individual who seeks to save money for the payment of qualified disability expenses of a designated beneficiary may establish an ABLE account and shall enter into an ABLE Account Savings Agreement with the Trust.
(c) The Chief Financial Officer shall take the action necessary to implement the ABLE Program Trust, promulgate regulations, and enter into ABLE Account Savings Agreements.
D.C. Code § 47-1099.11 — DC Code / Title 47 / Chapter 10 / § 47-1099.11
§ 47-1099.11. Emory United Methodist Church; Square 2940, Lots 826, 828, 831, 832, 7007, 7008, 7009, 7010, 7011, and 7012.
Status: in_force

(a) The real property described for assessment and taxation purposes as Square 2940, Lots 826, 828, 831, 832, 7007, 7008, 7009, 7010, 7011, and 7012 ("real property") shall be exempt from real property taxation and possessory interest taxation so long as the real property is:
  (1) Owned by Emory United Methodist Church or an entity controlled directly or indirectly by Emory United Methodist Church;
  (2) If leased, leased to Beacon Center QALICB, LLC, or a nonprofit organization, including Emory Beacon of Light;
  (3) If subleased, subleased to Beacon Center QALICB, LLC, or a nonprofit organization, including Emory United Methodist Church or Emory Beacon of Light; and
  (4) Used, or, if vacant, held for use, by Emory United Methodist Church, an entity controlled directly or indirectly by Emory United Methodist Church, Beacon Center QALICB, LLC, or a nonprofit organization, including Emory Beacon of Light, for affordable housing or community-serving purposes, such as a church, gymnasium, classroom, food pantry, community or incubator kitchen, immigration clinic, small-business services, restaurant staffed by returning citizens, youth leadership academy, or health clinic.
(b) Any transfer, assignment, or other disposition of all or any portion of the real property, including a lease or sublease of the real property between Emory United Methodist Church or any entity controlled directly or indirectly by Emory United Methodist Church including Emory Beacon of Light, and Beacon Center QALICB, LLC, and any security interest instrument in the real property granted by Emory United Methodist Church, an entity controlled directly or indirectly by Emory United Methodist Church, or Beacon Center QALICB, LLC, shall be exempt from the tax imposed by §§ 42-1103 and 47-903 .
D.C. Code § 47-4103 — DC Code / Title 47 / Chapter 41 / § 47-4103
§ 47-4103. Failure to pay tax, make return, keep records, or supply information.
Status: in_force

(a) A person required under this title to pay a tax or estimated tax, or required by this title, or by regulations made under authority thereof, to make a return, keep any records, or supply any information, who willfully fails to pay the tax, pay the estimated tax, make the return, keep the records, or supply the information, at the time required by law or regulations, 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.
(b) A person required under this title to pay a tax or estimated tax, make a return, keep any records, or supply any information, who fails to pay the tax, pay the estimated tax, make the return, keep the records, or supply the information, at the time required by law or regulations, 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.
(c) 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) The fines set forth in this section shall not be limited by [ § 22-3571.01 ].
D.C. Code § 47-317.04a — DC Code / Title 47 / Chapter 3 / § 47-317.04a
§ 47-317.04a. Chief Financial Officer — Authorization to privatize tax administration and collection.
Status: in_force

The Chief Financial Officer of the District of Columbia may enter into contracts with a private entity for the administration and collection of taxes of the District of Columbia.
D.C. Code § 47-1099.01 — DC Code / Title 47 / Chapter 10 / § 47-1099.01
§ 47-1099.01. Women's National Democratic Club; Lot 5, Square 135.
Status: in_force

(a) The real property located at 1526 New Hampshire Avenue, N.W., known for tax and assessment purposes as Lot 5, Square 135, shall be exempt from the tax imposed by Chapter 8 of this ti tle as long as Women's National Democratic Club is the owner of the property, subject to the provisions of §§ 47-1007 and 47-1009 , but not § 47-1005 .
(b) The tax exemption provided by this section shall begin as of October 1, 2017.
D.C. Code § 47-1807.55 — DC Code / Title 47 / Chapter 18 / § 47-1807.55
§ 47-1807.55. Job growth tax credit administration.
Status: in_force

(a) A taxpayer that receives approval for a job growth tax credit shall notify the Mayor promptly if the project is canceled or otherwise becomes ineligible for the job growth tax credit, in which case the approval may be canceled. The approval shall be void if the taxpayer that receives approval does not commence the project within 1 1/2 years after the receipt of the approval or fails to meet the specific terms established by the Mayor under § 47-1807.54(a)(2) .
(b) (1) On or before March 1 of the calendar year after the commencement of the project, and each March 1 of any calendar year following a year of the credit period, a taxpayer that received approval under § 47-1808.54(a)(2) shall submit an annual request for a credit certificate to the Mayor. The request shall include documents that detail the number of employees hired for the project, the net job growth for the project, all documentation necessary to calculate the job growth tax credit, and any other information requested by the Mayor.
  (2) If the project has commenced and the project meets or exceeds the conditions of a project as specified in § 47-1807.53 and the specific terms established by the Mayor under § 47-1807.54(a)(2) , the Mayor shall, on an annual basis, certify the project’s compliance with § 47-1807.53 and § 47-1807.54(a)(2) , calculate the annual amount of the credit allowed as specified in § 47-1807.54(b)(2) , and issue a credit certificate for that calendar year in that amount to the taxpayer. The credit certificate shall be submitted by the taxpayer to the Chief Financial Officer with the taxpayer’s income tax return for the tax year that includes December 31 of the calendar year for which the credit certificate is issued.
(c) The Chief Financial Officer may audit the accounts of a taxpayer receiving a job growth tax credit up to 12 months following the issuance of any credit certificate.
(d) The Mayor shall transmit an annual report to the Council, including information regarding all approvals granted and credit certificates issued in reference to the job growth tax credit, including the names of the recipients of the credits, the credit amounts claimed, and the total net job growth for each recipient.
D.C. Code § 47-340.11 — DC Code / Title 47 / Chapter 3 / § 47-340.11
§ 47-340.11. Maintenance of documents.
Status: in_force

Copies of the specimen bonds and of the final financing documents and closing documents shall be filed in the Office of the Secretary of the District.
D.C. Code § 47-4659 — DC Code / Title 47 / Chapter 46 / § 47-4659
§ 47-4659. The Israel Senior Residences, Lot 60, Square 3848.
Status: in_force

(a) Beginning on the 1st day of the half tax year immediately following the date on which site preparation begins, as evidenced by the issuance of a grading permit or excavation permit, whichever is issued first, the Housing Element shall be exempt from real property taxes actually assessed and imposed under Chapter 8 of this title ; provided, that:
  (1) The first level of concrete shall be laid for the Israel Senior Residences by December 31, 2013;
  (2) A certificate of occupancy for the Housing Element shall have been issued within 24 months after the first level of concrete has been laid; and
  (3) The affordable units shall be registered on-line within 60 days of issuance of the certificate of occupancy for the Housing Element and shall have been issued on the housing locator at www.dchousingsearch.org, where the affordable units shall be registered and monitored for compliance.
(b) For each deadline set forth in subsection (a) of this section, one 6-month extension may be granted at the discretion of the Mayor.
(c) If the deadlines set forth in subsection (a) of this section, as they may be extended by the Mayor pursuant to subsection (b) of this section, are not met, the Israel Senior Residences, LLC, shall pay to the District a sum equal to the amount of real property tax that would have been imposed on the Israel Senior Residences project in the absence of the exemption provided in subsection (a) of this section.
(d) (1) The exemption from real property taxation provided in subsection (a) of this section shall expire on the date that is the last day of the half tax year immediately following the earlier of the passage of 30 years or the date on which the Housing Element no longer has at least 50% of the total units of the Israel Senior Residences project designated as affordable units.
  (2) The owner shall inform the Office of Tax and Revenue when the Housing Element is no longer entitled to the exemption granted by subsection (a) of this section.
(e) Notwithstanding any other provision of law, no fees shall be charged to the developer of the Israel Senior Residences project for any permits related to the construction of the Israel Senior Residences, including private space or building permit fees or public space permit fees. The exemption provided by this subsection shall not include inspection fees for such permits.
(f) For the purposes of this section, the term:
  (1) “Affordable units” means residential units affordable to households with incomes between 50% and 80% of the area median income of the Washington, D.C. metropolitan statistical area, as determined annually by the United States Department of Housing and Urban Development, or its successor agency, which units shall comprise no less than 100% of the total number of units in the Israel Senior Residences project.
  (2) “Housing Element” means Lot 60, Square 3848, on which the residential units and accessory parking of the Israel Senior Residences project shall be constructed.
  (3) “The Israel Senior Residences LLC” means the entity that will construct the Israel Senior Residences on Lot 60, Square 3848, or such other taxation lots that may be created from the current Lot 60.
D.C. Code § 47-392.26 — DC Code / Title 47 / Chapter 3 / § 47-392.26
§ 47-392.26. Prohibiting funding for terminated employees or contractors.
Status: in_force

(a) In general. — Except as provided in subsection (b) of this section, none of the funds made available to the District of Columbia during any fiscal year (beginning with fiscal year 1996) may be used to pay the salary or wages of any individual whose employment by the District government is no longer required as determined by the District of Columbia Financial Responsibility and Management Assistant Authority, or to pay any expenses associated with a contractor or consultant of the District government whose contract or arrangement with the District government is no longer required as determined by the Authority,
(b) Exception for payments for services already provided. — Funds made available to the District of Columbia may be used to pay an individual for employment already performed at the time of the Authority’s determination, or to pay a contractor or consultant for services already provided at the time of the Authority’s determination, to the extent permitted by the District of Columbia Financial Responsibility and Management Assistance Authority.
(c) District government defined. — In this section, the term “District government” has the meaning given such term in § 47-393(5) .
D.C. Code § 47-3902 — DC Code / Title 47 / Chapter 39 / § 47-3902
§ 47-3902. Imposition of tax.
Status: in_force

(a) A tax shall be imposed on all toll telecommunication companies for the privilege of providing toll telecommunication service in the District. The rate for nonresidential customers shall be 11% of the monthly gross charges from the sale of toll telecommunication service that originates or terminates in the District, and for which a charge is made to a service address located in the District, regardless of where the charge is billed or paid and the rate for residential customers shall be 10% of the monthly gross charges from the sale of toll telecommunication service that originates or terminates in the District, and for which a charge is made to a service address located in the District, regardless of where the charge is billed or paid.
(b) (1) A tax shall be imposed on all wireless telecommunication companies for the privilege of providing mobile telecommunications service to a customer with a place of primary use within the District. The rate for nonresidential customers shall be 11% of the monthly gross charges from the sale of District-based wireless telecommunication services and the rate for residential customers shall be 10% of the monthly gross charges from the sale of District-based wireless telecommunication services. The tax shall be imposed and administered according to the provisions of § 47-3922 . The tax under the mobile telecommunications service tax provisions of this chapter may be separately stated as a line item on the customer’s bill.
  (2) A mobile telecommunications service provider shall remit the tax to the District if the customer’s place of primary use is within the District.
  (3) For the purposes of subparagraph (1) of this paragraph, in determining whether a particular customer is a residential or nonresidential customer, a wireless telecommunications company may rely upon existing customer classifications, such as “individual,” “consumer,” “enterprise,” “business,” “corporate,” or “government”.
(c) The rates in subsections (a) and (b) of this section shall be subject to reduction in accordance with § 47-368.03 .
(d) One-eleventh of the total tax collected from nonresidential customers pursuant to subsections (a) and (b) of this section, or any successor tax, shall be deposited in the Ballpark Revenue Fund established by [ § 10-1601.02 ].
D.C. Code § 47-2028 — DC Code / Title 47 / Chapter 20 / § 47-2028
§ 47-2028. Additional penalties for failure to comply with chapter.
Status: repealed

Repealed.
D.C. Code § 47-3011 — DC Code / Title 47 / Chapter 30 / § 47-3011
§ 47-3011. Charter of Employer; Fraud.
Status: repealed

Repealed.
D.C. Code § 47-3506.01 — DC Code / Title 47 / Chapter 35 / § 47-3506.01
§ 47-3506.01. Resident management corporations — Qualifications; exemptions.
Status: in_force

(a) In order to qualify for an exemption under this section, a resident management corporation shall meet the requirements of section 20 of the United States Housing Act of 1937 (42 U.S.C. § 1437r).
(b) Real property transferred to a qualifying resident management corporation pursuant, to section 21 of the United States Housing Act of 1937 (42 U.S.C. 1437s), shall be exempt from:
  (1) The deed recordation tax pursuant to § 42-1102 ;
  (2) The transfer tax pursuant to § 47-902 ; and
  (3) The real property tax pursuant to § 47-1002 , through the end of the 10th tax year following the year in which the property is transferred to the resident management corporation.
(c) This section shall apply to real property transferred to all qualifying resident management corporations on, before, or after June 11, 1992. Any taxes owed by a qualifying resident management corporation prior to the enactment of the Public Housing Homeownership Tax Abatement Amendment Act of 1992, which are exempted by the Public Housing Homeownership Tax Abatement Amendment Act of 1992, shall be forgiven. Any taxes paid by a qualifying resident management corporation prior to the enactment of the Public Housing Homeownership Tax Abatement Amendment Act of 1992, which are exempted by the Public Housing Homeownership Tax Abatement Amendment Act of 1992, shall be refunded.
D.C. Code § 47-1046 — DC Code / Title 47 / Chapter 10 / § 47-1046
§ 47-1046. American Legion, James Reese Europe Post No. 5, lot 33 in square 3508.
Status: in_force

Certain property located in the District of Columbia described as lot 33 in square 3508 situated at 2027 North Capitol Street, N.E., together with improvements thereon and furnishings therein, with equitable and legal title in the name of the American Legion, James Reese Europe Post No. 5, is hereby exempt from all taxation so long as the same is used in carrying on the purposes and activities of the American Legion, James Reese Europe Post No. 5 and is not used for exclusively commercial purposes, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 .
D.C. Code § 47-1015 — DC Code / Title 47 / Chapter 10 / § 47-1015
§ 47-1015. Oak Hill Cemetery Company.
Status: in_force

The property owned by The Oak Hill Cemetery Company shall be forever inalienable by the said corporation, and shall be exempted from all public assessments and taxes so long as the same shall remain dedicated to the purposes of a cemetery.
D.C. Code § 47-2022 — DC Code / Title 47 / Chapter 20 / § 47-2022
§ 47-2022. Sales in bulk.
Status: repealed

Repealed.
D.C. Code § 47-1081 — DC Code / Title 47 / Chapter 10 / § 47-1081
§ 47-1081. KIPP DC — Douglass Property; Lot 950, Square 5872.
Status: in_force

(a) The real property located at 2600-2620 Douglas Road, S.E., and described as Lot 950, Square 5872, shall be exempt from real property taxation, including possessory interests, so long as the real property continues to be owned, or occupied under a ground lease, by KIPP DC or KIPP DC — Douglass QALICB, Inc.
(b) Any transfer, assignment, or other disposition of all or any portion of the real property described in subsection (a) of this section, including an assignment of leasehold interest in the real property or a sublease of the real property, between KIPP DC and KIPP DC Douglass QALICB, Inc., shall be exempt from the tax imposed by § 42-1103 and § 47-903 .
D.C. Code § 47-825.02 — DC Code / Title 47 / Chapter 8 / § 47-825.02
§ 47-825.02. Public Advocate for Assessments and Taxation.
Status: repealed

[Repealed].
D.C. Code § 47-4635 — DC Code / Title 47 / Chapter 46 / § 47-4635
§ 47-4635. UNCF — 10-year real property tax abatement.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “DCRA” means the Department of Consumer and Regulatory Affairs.
  (2) “Property” means the real property in Square 441, as referenced in the District of Columbia Office of the Surveyor Record of Squares, Book II, Page 441, that is owned by UNCF.
  (3) “UNCF” means the United Negro College Fund, Inc., a New York nonprofit corporation founded in 1944 by Dr. Frederick Patterson that provides assistance to approximately 60,000 students a year at 900 colleges and universities and 39 historically black colleges and universities nationwide.
(b) The real property taxes imposed by Chapter 8 of this title on the property shall be abated for 10 years, beginning on October 1, 2024, provided, that:
  (1) The property shall be owned by UNCF during the duration of the abatement period;
  (2) The property continues to either be occupied by UNCF, or leased by UNCF to another nonprofit organization that works in a partnership with, and has a mission similar to, UNCF during the duration of the abatement period;
  (3) [Repealed].
  (4) [Repealed].
(c) The total abatement under this section shall not exceed:
  (1) In tax year 2025, $515,000; and
  (2) For each succeeding tax year, an amount equal to $515,000 in Fiscal Year 2025 dollars, plus an escalation of 3%, compounded annually, for each subsequent tax year for the duration of the abatement.
D.C. Code § 47-2320 — DC Code / Title 47 / Chapter 23 / § 47-2320
§ 47-2320. Contraband; declaration; forfeiture; seizure; search; confiscation; sale.
Status: in_force

(a) All motor vehicle fuels found in any place in the District of Columbia at such time and under such circumstances that the taxes levied and imposed by this subchapter should have been collected and paid, and on which such taxes have not been paid as required by this subchapter, shall be declared contraband goods and be forfeited to the District of Columbia. The Mayor may seize any such motor vehicle fuels wherever they are found.
(b) In any case where the Mayor has knowledge or reason to suspect that any vehicle is carrying motor vehicle fuel in violation of any provisions of this subchapter, the Mayor is authorized to stop such vehicle and to inspect the same for contraband motor vehicle fuel. If such vehicle is carrying motor vehicle fuel in violation of any provision of this subchapter, the motor vehicle fuel and the vehicle shall be confiscated.
(c) The Mayor shall not in any way be held responsible in any court for the seizure or the confiscation of any motor vehicle fuel or vehicles which are seized or confiscated under the provisions of this subchapter. Any motor vehicle fuel or vehicles so seized shall be sold in the same manner as personal property seized for the payment of District of Columbia taxes, and the proceeds of such sales shall be deposited to the credit of the District of Columbia. Notwithstanding the provisions of this section, if the Mayor believes that any failure to comply with the provisions of this subchapter is excusable, the Mayor may, in his discretion, return to the owner or owners thereof any motor vehicle fuel or vehicles seized under the provisions of this section.
D.C. Code § 47-2889.01 — DC Code / Title 47 / Chapter 28 / § 47-2889.01
§ 47-2889.01. Definitions.
Status: in_force

For the purposes of this part , the definitions in [§ 38-1631.01] shall apply.
D.C. Code § 47-406 — DC Code / Title 47 / Chapter 4 / § 47-406
§ 47-406. Powers of Mayor — Adjustment of certain rates.
Status: in_force

The Mayor of the District of Columbia is hereby authorized from time to time to adjust the rates to be charged for issuing certificates of real estate taxes and assessments due and for duplicating District of Columbia tax returns. Notice of changes in such rates shall be published in accordance with the provisions of § 2-501 et seq. and, in addition, shall be filed with the Council of the District of Columbia at least 30 days prior to their effective date.
D.C. Code § 47-904 — DC Code / Title 47 / Chapter 9 / § 47-904
§ 47-904. Consideration; basis for computation of tax.
Status: in_force

Where no price or amount is paid or required to be paid for real property or where such price or amount is nominal, the consideration for the deed to such property, shall, for purposes of the tax imposed by this chapter, be construed to be the fair market value of the real property, and the tax shall be based upon such fair market value. In any such case, the return required to be filed with the deed shall contain such information as to the fair market value of the real property as the Mayor shall require. Whenever, in the opinion of the Mayor, a return does not contain sufficient information as to the fair market value of such real property, the Mayor is authorized to make a determination thereof from the best information available.
D.C. Code § 47-3201 — DC Code / Title 47 / Chapter 32 / § 47-3201
§ 47-3201. Definitions.
Status: repealed

Repealed.
D.C. Code § 47-2102 — DC Code / Title 47 / Chapter 21 / § 47-2102
§ 47-2102. License required; application; fee; bond; records; penalty.
Status: repealed

Repealed.
D.C. Code § 47-114 — DC Code / Title 47 / Chapter 1 / § 47-114
§ 47-114. Deputy Disbursing Officer and assistant disbursing officers — Authority and duties.
Status: in_force

The Deputy Disbursing Officer and the several assistant disbursing officers each shall have authority:
(1) To make disbursements as an agent of the Disbursing Officer, District of Columbia;
(2) To sign checks drawn against disbursing accounts of the Disbursing Officer, District of Columbia, with the Treasurer of the United States; and
(3) To discharge all other duties required according to law or regulation to be performed by the Disbursing Officer, District of Columbia.
D.C. Code § 47-2853.99 — DC Code / Title 47 / Chapter 28 / § 47-2853.99
§ 47-2853.99. Fees; rules.
Status: in_force

(a) Notwithstanding any other provisions of this subchapter, including sections 47-2853.10 and 47-2853.11:
  (1) (A) The fee for the issuance, renewal, or reinstatement of a license under this part shall be $260; provided, that this fee shall not apply to elevator mechanics employed by the Washington Metropolitan Area Transit Authority.
    (B) Application fees paid under this section shall not be refundable, even if the applicant withdraws his or her application for licensure, certification, or registration, or is found to be not qualified.
  (2) (A) All fees collected under this part shall be deposited in the General Fund of the District of Columbia.
(b) On or before December 31, 2009, the Mayor, pursuant to Chapter 5 of Title 2 , shall issue rules to implement the provisions of this part.
D.C. Code § 47-4642 — DC Code / Title 47 / Chapter 46 / § 47-4642
§ 47-4642. St. Paul Senior Living at Wayne Place; Lot 0045, Square 6118.
Status: in_force

(a) The real property described as Lot 0045, Square 6118, and currently owned by Wayne Place Senior Living Limited Partnership, a District of Columbia limited partnership, shall be exempt from the tax imposed by Chapter 8 of this title so long as the real property is:
  (1) Owned and maintained by Wayne Place Senior Living Limited Partnership, or by an entity controlled, directly or indirectly, by Wayne Place Senior Living Limited Partnership;
  (2) Operated as a senior living facility that provides secure and affordable housing to elderly residents of the District; and
  (3) Not used for commercial purposes.
(b) Section 47-1005 shall apply with respect to the real property exempt from taxation under subsection (a) of this section.
(c) The limited partnership owner of the real property shall file the reports required by § 47-1007 and shall have appeal rights provided by § 47-1009 .
D.C. Code § 47-1272 — DC Code / Title 47 / Chapter 12D / § 47-1272
§ 47-1272. Qualified Facility; eligibility; inspection by the [DCHF]; fund recovery; adverse action prohibition.
Status: in_force

(a) To be eligible to receive payments from the Fund for a fiscal year, an ICF-IDD [ICF-IID] or DD waiver provider shall submit the following to the DHCF by June 30 of the prior fiscal year:
  (1) Proof of a legally binding written commitment to fund quality of care improvements as defined in § 47-1270 ;
  (2) Proof of an enforcement mechanism of the written commitment to fund quality of care improvements, such as arbitration, that is:
    (A) Expeditious;
    (B) Uses a neutral decision maker;
    (C) Economical for the employees; and
    (D) Available to the employees or their representatives; and
  (3) Proof that the facility has provided written notice of the terms of the commitment and the availability of the enforcement mechanism to the relevant employees or their recognized representatives.
(b) The DHCF shall terminate the quality improvement funding for a facility if it finds the binding written commitment has expired and does not otherwise remain enforceable.
(c) The DHCF may inspect relevant payroll and personnel records of facilities receiving funds pursuant to this section to ensure that the quality of care improvements provided for in this section have been implemented.
(d) In addition to the remedies provided in § 47-1274 , the DHCF may retroactively recover funds provided to a facility for quality of care improvements incurred after expiration of the commitment or if a facility has failed to maintain the commitment.
(e) Enforcement or attempted enforcement of the written commitment pursuant to § 47-1272 shall not constitute a basis for adverse action by a facility against an employee.
(f) Documents submitted by the ICF-IDD [ICF-IID] or DD waiver provider to show its compliance with § 47-1272 shall be available for public review.
D.C. Code § 47-701 — DC Code / Title 47 / Chapter 7 / § 47-701
§ 47-701. General system to be used — Numbering of squares, lots, blocks, or parcels; record.
Status: in_force

(a) For the purposes of facilitating assessment and taxation of real estate in the District of Columbia, the following system of designating the several parcels of land therein is hereby prescribed, and every designation given in conformity with said system shall be a sufficient description of the parcel of land to which it relates, for all purposes of assessment and collection of taxes and assessments of every kind:
  (1) Each square in the City of Washington shall bear a number or other designation that will distinguish it from every other square in said City;
  (2) Each lot or parcel of ground in each such square shall bear a number or other designation that will distinguish it from every other lot or parcel of ground in such square;
  (3) Each block in each subdivision in said District outside of the limits of the City of Washington shall bear a number that will distinguish it from every other such block;
  (4) Each lot or parcel of land in each such block shall bear a number that will distinguish it from every other lot therein; and
  (5) Each piece or parcel of unsubdivided land and each parcel of land deeded by metes and bounds in said District shall have a distinctive designation.
(b) As nearly as practicable, in the judgment of the Mayor of the District of Columbia, the numbers in each of the aforesaid squares, blocks, or parcels of land required to be numbered shall be in a regularly increasing numerical sequence and order, beginning with the lowest number practicable; and, in case of the lots, shall commence at the same relative location in each of the squares, blocks, or parcels of land, and be continued in the same relative order.
(c) It shall be the duty of the Mayor to cause a record of the designations of the several aforesaid parcels of land to be made in accordance with the foregoing system, in the Office of the Surveyor of said District; and hereafter it shall be the duty of the Surveyor, in giving numbers to blocks or lots of future subdivisions, to be governed by said system.
D.C. Code § 47-1042 — DC Code / Title 47 / Chapter 10 / § 47-1042
§ 47-1042. National Guard Association; lot 60, square 625.
Status: in_force

The property situated in square 625 in the City of Washington, District of Columbia, described as lot 60, together with the improvements thereon, shall be exempt from all taxation so long as the property is owned by and titled in the name of the National Guard Association of the United States, a District of Columbia nonprofit corporation, is occupied by the Association, is used solely for purposes of the Association, and is not used for commercial purposes, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 . The transfer of the property to the National Guard Association of the United States shall be exempt from all transfer and recordation taxes of the District of Columbia.
D.C. Code § 47-351.15 — DC Code / Title 47 / Chapter 3 / § 47-351.15
§ 47-351.15. Penalties.
Status: in_force

Any director, officer, manager, agent, or employee of an eligible financial institution who knowingly violates a provision of this subchapter may, upon conviction, be fined not less than $500 nor more than $2,000.
D.C. Code § 47-1064 — DC Code / Title 47 / Chapter 10 / § 47-1064
§ 47-1064. Payments in lieu of taxes; lots 826 and 831, square 491.
Status: in_force

(a) Subject to subsection (b) of this section, the real properties located in the District of Columbia described as lots 826 and 831 in square 491, together with improvements thereon, owned by The Freedom Forum, Inc., a nonprofit corporation exempt from federal income taxation, or a wholly owned entity thereof disregarded for purposes of federal income taxation (“properties”), are hereby exempt from real property taxation as of December 21, 2000. Recordation taxes assessed against The Freedom Forum, Inc., or its disregarded entity, as a result of the transfer of the properties, shall be forgiven and any amounts paid therefor shall be refunded to the payor. The Freedom Forum, Inc., and its disregarded entity, shall be exempt from transfer and recordation taxes arising from the transfer of any portion of the properties.
(b) (1) Upon issuance of a final certificate of occupancy to The Freedom Forum, Inc., or its disregarded entity, to operate the Newseum on the properties, the properties, or portion thereof, shall be subject to a payment in lieu of taxes at the election of the District of Columbia in accordance with the provisions of that certain Land Use Restriction Agreement dated as of December 21, 2000 and recorded among the land records of the District of Columbia at the Recorder of Deeds (“Land Records”) as Document Number 2000117290, as amended by that certain First Amendment to Land Use Restriction Agreement dated as of June 17, 2002 and recorded among the Land Records as Document Number 2002071121 (as amended, “Land Use Restriction Agreement”). The payment shall be treated in the same manner as a tax under § 47-1330(2) and shall be subject to collection under Chapter 13A [of this title].
  (2) Upon transfer of any portion of the properties to an unrelated person, the portion of the properties so transferred shall be subject to real property taxation in accordance with the provisions of the Land Use Restriction Agreement.
  (3) The foregoing provisions notwithstanding, if the Freedom Forum, Inc., or its disregarded entity, enters into a joint venture with a third party for purposes of residential development on the properties, or a portion thereof, the portion of the properties on which the residential development occurs shall become subject to real property taxation upon the earlier of:
    (A) The date of issuance of a final certificate of occupancy to The Freedom Forum, Inc., or its disregarded entity, to operate the Newseum on the properties; or
    (B) The date of issuance of the first final certificate of occupancy for the residential development.
  (4) Paragraphs (1) and (2) of this subsection shall be of no further force and effect when any portion of the properties is transferred to Johns Hopkins University.
(c) An exemption provided under subsection (a) as to the properties shall expire upon the first day of the month following the date of recordation of the deed conveying such property; provided, that the deed is timely recorded under § 47-1431(a) .
D.C. Code § 47-1801.03 — DC Code / Title 47 / Chapter 18 / § 47-1801.03
§ 47-1801.03. Applicability of provisions — Returns and payments.
Status: in_force

If the taxable year of any person ends on the last day of any month other than December prior to the first day of January 1947, such person shall file his return for such taxable year under the provisions of former subchapter I, and pay the taxes imposed by said sections on his income for such taxable year at the times specified therefor in said sections. Such taxpayer shall also file his return of income, received or accrued, according to his method of accounting, during the period between the last day of such taxable year and the first day of January 1947 under the provisions of former subchapter I, and pay the taxes imposed by said sections on his income for such period at the times specified therefor in said sections. Such portion of such person’s income as is received or accrued, according to his method of accounting, during taxable years or parts thereof to which this chapter is applicable shall be reported and taxed under the provisions of this chapter; provided, however, that any person whose taxable year ends subsequent to the first day of January 1947 may irrevocably elect to file his return of his income for such entire taxable year and pay the taxes imposed thereon under the provisions of this chapter.
D.C. Code § 47-3401.01 — DC Code / Title 47 / Chapter 34 / § 47-3401.01
§ 47-3401.01. Intermediate-term advances for liquidation of deficit.
Status: in_force

(a) In general. — If the conditions in subsection (b) of this section are satisfied, the Secretary shall make an advance of funds from time to time, out of any money in the Treasury not otherwise appropriated and to the extent provided in advance in annual appropriations acts, for the purpose of assisting the District government in liquidating the outstanding accumulated operating deficit of the general fund of the District government existing as of September 30, 1997.
(b) Conditions to making any intermediate-term advance. — The Secretary shall make an advance under this section if
  (1) The Mayor delivers to the Secretary the following instruments, in form and substance satisfactory to the Secretary:
    (A) A financing agreement in which the Mayor agrees to procedures for requisitioning advances;
    (B) A requisition for an advance under this section; and
    (C) A promissory note evidencing the District government’s obligation to reimburse the Treasury for the requisitioned advance, which note may be a general obligation bond issued under § 1-204.61 by the District government to the Secretary if the Secretary determines that such a bond is satisfactory;
  (2) The date on which the requisitioned advance is requested to be made is not later than 3 years from the date of enactment of the Balanced Budget Act of 1997;
  (3) The District government delivers to the Secretary:
    (A) Evidence demonstrating to the satisfaction of the Secretary that, at the time of the Mayor’s requisition for an advance, the District government is effectively unable to obtain credit in the public credit markets or elsewhere in sufficient amounts and on sufficiently reasonable terms to meet the District government’s need for financing to accomplish the purpose described in subsection (a) of this section; and
    (B) A schedule setting out the anticipated timing and amounts of requisitions for advances under this section;
  (4) The Authority certifies to the Secretary that:
    (A) There is an approved financial plan and budget in effect under the District of Columbia Financial Responsibility and Management Assistance Act of 1995 for the fiscal year in which the requisition is to be made;
    (B) At the time that the Mayor’s requisition for an advance is delivered to the Secretary, the District government is in compliance with the approved financial plan and budget;
    (C) Both the receipt of funds from such advance and the reimbursement of Treasury for such advance are consistent with the approved financial plan and budget for the year;
    (D) Such advance will not adversely affect the financial stability of the District government; and
    (E) At the time that the Mayor’s requisition for an advance is delivered to the Secretary, the District government is effectively unable to obtain credit in the public credit markets or elsewhere in sufficient amounts and on sufficiently reasonable terms to meet the District government’s need for financing to accomplish the purpose described in subsection (a) of this section;
  (5) The Inspector General of the District of Columbia certifies to the Secretary the information described in subparagraphs (A) through (D) of paragraph (4), and in making this certification, the Inspector General may rely upon an audit conducted by an outside auditor engaged by the Inspector General under § 1-301.115a(a)(4) if, after reasonable inquiry, the Inspector General concurs in the findings of such audit;
  (6) The Secretary determines that:
    (A) There is reasonable assurance of reimbursement for the requisitioned advance; and
    (B) The debt owed by the District government to the Treasury on account of the requisitioned advance will not be subordinate to any other debt owed by the District or to any other claims against the District; and
  (7) The Secretary receives from such persons as the Secretary determines to be appropriate such additional certifications and opinions relating to such matters as the Secretary determines to be appropriate.
(c) Amount of any intermediate-term advance. — (1) In general. — Except as provided in paragraph (3) of this subsection, if the conditions in paragraph (2) of this subsection are satisfied, each advance made under this section shall be in the amount designated by the Mayor in the Mayor’s requisition for such advance.
  (2) Conditions applicable to designated amount. — Paragraph (1) of this subsection applies if—
    (A) The Mayor certifies that the amount designated in the Mayor’s requisition for such advance is needed to accomplish the purpose described in subsection (a) of this section within 30 days of the time that the Mayor’s requisition is delivered to the Secretary; and
    (B) The Authority concurs in the Mayor’s certification under subparagraph (A) of this paragraph.
  (3) Maximum amount. — Notwithstanding paragraph (1) of this subsection, the aggregate amount of all advances made under this section shall not be greater than $300,000,000.
(d) Maturity of any intermediate-term advance. — (1) In general. — Except as provided in paragraphs (2) and (3) of this subsection, each advance made under this section shall mature on the date designated by the Mayor in the Mayor’s requisition for such advance.
  (2) Latest permissible maturity date. — Notwithstanding paragraph (1) of this subsection, the maturity date for any advance made under this section shall not be later than 10 years from the date on which the first advance under this section is made.
  (3) [Reserved].
  (4) Secretary’s right to require early reimbursement. — Notwithstanding paragraph (1) of this subsection, if the Secretary determines, at any time while any advance made under this section has not been fully reimbursed, that the District is able to obtain credit in the public credit markets or elsewhere in sufficient amounts and on sufficiently reasonable terms, in the judgment of the Secretary, to refinance all or a portion of the unpaid balance of such advance in the public credit markets or elsewhere without adversely affecting the financial stability of the District government, the Secretary may require reimbursement for all or a portion of the unpaid balance of such advance at any time after the Secretary makes the determination.
(e) Interest rate. — Each advance made under this section shall bear interest at an   annual rate equal to a rate determined by the Secretary at the time that the Secretary makes such advance taking into consideration the prevailing yield on outstanding marketable obligations of the United States with remaining periods to maturity comparable to the repayment schedule of such advance, plus 1/8 of 1%.
(f) Other terms and conditions. — Each advance made under this section shall be on such other terms and conditions, including repayment schedule, as the Secretary determines to be appropriate.
(g) Deposit of advances. — As provided in § 47-392.04(b) advances made under this section for the account of the District government shall be deposited by the Secretary into an escrow account held by the Authority.
D.C. Code § 47-2883.03 — DC Code / Title 47 / Chapter 28 / § 47-2883.03
§ 47-2883.03. Payment as defense to assertion of lien.
Status: in_force

In any case in which a property owner or occupant has entered into a contract with a person offering to perform or to arrange for the performance of home improvement work, and such property owner or occupant makes payment for such work to the person offering to perform or arrange for the performance of the same, proof of such payment shall constitute a defense against, and render void, any lien sought to be asserted under the authority of subchapter I of Chapter 3 of Title 40 , and § 40-303.01 .
D.C. Code § 47-3001 — DC Code / Title 47 / Chapter 30 / § 47-3001
§ 47-3001. License requirement; definitions.
Status: repealed

Repealed.
D.C. Code § 47-391.01 — DC Code / Title 47 / Chapter 3 / § 47-391.01
§ 47-391.01. District of Columbia Financial Responsibility and Management Assistance Authority.
Status: in_force

(a) Establishment. — Pursuant to Article I, section 8, clause 17 of the Constitution of the United States, there is hereby established the District of Columbia Financial Responsibility and Management Assistance Authority, consisting of members appointed by the President in accordance with subsection (b) of this section. Subject to the conditions described in § 47-391.08 and except as otherwise provided in this Act, the Authority is established as an entity within the government of the District of Columbia, and is not established as a department, agency, establishment, or instrumentality of the United States Government.
(b) Membership. — (1) In general. — The Authority shall consist of 5 members appointed by the President who meet the qualifications described in subsection (c) of this section, except that the Authority may take any action under this Act (or any amendments made by this Act) at any time after the President has appointed 3 of its members.
  (2) Consultation with Congress. — The President shall appoint the members of the Authority after consulting with the Chair of the Committee on Appropriations and the Chair of the Committee on Government Reform and Oversight of the House of Representatives, the Chair of the Committee on Appropriations and the Chair of the Committee on Governmental Affairs of the Senate, and the Delegate to the House of Representatives from the District of Columbia.
  (3) Chair. — The President shall designate one of the members of the Authority as the Chair of the Authority.
  (4) Sense of Congress regarding deadline for appointment. — It is the sense of Congress that the President should appoint the members of the Authority as soon as practicable after April 17, 1995, but in no event later than 25 days after April 17, 1995.
  (5) Term of service. — (A) In general. — Except as provided in subparagraph (B) of this paragraph, each member of the Authority shall be appointed for a term of 3 years.
    (B) Appointment for term following initial term. — As designated by the President at the time of appointment for the term immediately following the initial term, of the members appointed for the term immediately following the initial term:
      (i) 1 member shall be appointed for a term of 1 year;
      (ii) 2 members shall be appointed for a term of 2 years; and
      (iii) 2 members shall be appointed for a term of 3 years.
    (C) Removal. — The President may remove any member of the Authority only for cause.
    (D) Continuation of service until successor appointed. — Upon the expiration of a term of office, a member of the Authority may continue to serve until a successor has been appointed.
(c) Qualifications for membership. — An individual meets the qualifications for membership on the Authority if the individual:
  (1) Has knowledge and expertise in finance, management, and the organization or operation of business or government;
  (2) Does not provide goods or services to the District government (and is not the spouse, parent, child, or sibling of an individual who provides goods and services to the District government);
  (3) Is not an officer or employee of the District government; and
  (4) Maintains a primary residence in the District of Columbia or has a primary place of business in the District of Columbia.
(d) No compensation for service. — Members of the Authority shall serve without pay, but may receive reimbursement for any reasonable and necessary expenses incurred by reason of service on the Authority.
(e) Adoption of by-laws for conducting business of Authority. — (1) In general. — As soon as practicable after the appointment of its members, the Authority shall adopt by-laws, rules, and procedures governing its activities under this Act, including procedures for hiring experts and consultants. Such by-laws, rules, and procedures shall be public documents, and shall be submitted by the Authority upon adoption to the Mayor, the Council, the President, and Congress.
  (2) Certain activities requiring approval of majority of members. — Under the by-laws adopted pursuant to paragraph (1) of this subsection, the Authority may conduct its operations under such procedures as it considers appropriate, except that an affirmative vote of a majority of the members of the Authority shall be required in order for the Authority to:
    (A) Approve or disapprove a financial plan and budget under part B of this subchapter [ § 47-392.01 et seq.];
    (B) Implement recommendations on financial stability and management responsibility under § 47-392.07 ;
    (C) Give consent to the appointment of the Chief Financial Officer of the District of Columbia under part Bi of subchapter IV of Chapter 2 of Title 1 [ § 1-204.24a et seq.]; and
    (D) Give consent to the appointment of the Inspector General of the District of Columbia under § 2-302.08(a) [ § 1-301.115a(a) ].
  (3) Adoption of rules and regulations of District of Columbia. — The Authority may incorporate in its by-laws, rules, and procedures under this subsection such rules and regulations of the District government as it considers appropriate to enable it to carry out its activities under this Act with the greatest degree of independence practicable.
D.C. Code § 47-822 — DC Code / Title 47 / Chapter 8 / § 47-822
§ 47-822. Assessments — Person in whose name assessment made; address and number to be used.
Status: in_force

(a) All real property, except as hereinafter provided, shall be assessed in the name of the owner, or trustee or trustees of the owner thereof. All undivided real property of a deceased person may be assessed in the name of such deceased person until such undivided real property is divided according to law, or has otherwise passed into the possession of some other person; and all real property, the ownership of which is unknown, shall be assessed as owner unknown.
(b) All real property, whether taxable or not, shall be assessed according to the address and the number of the squares and lots thereof, or part of lots, and upon the number of the square or superficial feet in each square or lot or part of a lot.
D.C. Code § 47-1806.04 — DC Code / Title 47 / Chapter 18 / § 47-1806.04
§ 47-1806.04. Tax on residents and nonresidents — Credits — In general.
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) The amount of tax payable under this subchapter by a resident of the District in respect to the taxable year shall be reduced by a credit equal to the amount of individual income tax such individual is required to pay and, in fact, has paid to any state, territory or possession of the United States, or political subdivision thereof, upon income attributable to such state, territory or possession of the United States, or political subdivision thereof, for such taxable year or portion thereof while concurrently a resident of the District. The credit provided under this subsection shall not exceed the proportion of the tax otherwise due under this chapter that the amount of the individual’s adjusted gross income received by him, or accrued to him if on an accrual basis, subject to tax in the other jurisdiction bears to his entire adjusted gross income received by him, or accrued to him, while he was concurrently a resident of the District. The Mayor may require satisfactory proof of the payment of such income taxes to another jurisdiction. The credit provided by this subsection shall not be allowed against any tax imposed under §§ 47-1808.01 through 47-1808.06 . Beginning with any taxable year after December 31, 1990, no franchise tax, license tax, excise tax, unincorporated business tax, occupation tax, or any tax characterized as such by the other taxing jurisdiction, even if applied to earned or business income, shall qualify as a credit under this section.
(b) The amount deducted and withheld as tax under this chapter during any calendar year upon the wages of any individual shall be allowed as a credit to the recipient of the income against the tax imposed by this chapter, for taxable years beginning in such calendar year. If more than 1 taxable year begins in such calendar year such amount shall be allowed as a credit against the tax for the last taxable year so beginning.
(c) (1) (A) If a return is filed for a full calendar or fiscal year beginning after December 31, 1988, but before January 1, 2025, an individual who incurs household and dependent care services necessary to engage in gainful employment and who is allowed a credit under § 21 of the Internal Revenue Code of 1986, shall be allowed, against the tax imposed by this chapter for the taxable year, an amount equal to 32% of the credit allowed under § 21 of the Internal Revenue Code of 1986, regardless of the amount of the credit actually used to offset federal tax liability.
    (B) If a return is filed for a full calendar or fiscal year beginning after December 31, 2025, an individual who incurs household and dependent care services necessary to engage in gainful employment and who is allowed a credit under § 21 of the Internal Revenue Code of 1986, shall be allowed, against the tax imposed by this chapter for the taxable year, an amount equal to 24.25% of the credit allowed under § 21 of the Internal Revenue Code of 1986, regardless of the amount of the credit actually used to offset federal tax liability.
  (2) If a return is filed for a period of less than a full calendar or fiscal year beginning after December 31, 1988, the credit allowed under this subsection shall be the credit calculated according to the provisions of paragraph (1) of this subsection, multiplied times the ratio that the employment-related expenses, allowed under § 21 of the Internal Revenue Code of 1986 and incurred during the period of residency in the District, bear to the total employment-related expenses allowed under § 21 of the Internal Revenue Code of 1986, and incurred for the whole taxable year.
  (3) In no event shall the credit allowed under paragraph (1) or (2) of this subsection exceed the amount of tax otherwise due without reference to this subsection.
(d) This section shall take effect in accordance with the provisions of § 1-206.02(c)(1) and shall apply to taxable years beginning after December 31, 1978.
(e) (1) (A) If a return is filed for a full calendar year, the amount of the tax payable under this subchapter by a resident of the District with respect to the taxable year shall be reduced by a low income credit designed to make the District’s income tax threshold equal to the federal income tax threshold. For the purposes of this subsection, the term “tax threshold” means the point at which a taxpayer begins to owe income tax after allowance of the standard deduction and all personal exemptions to which the taxpayer is entitled, but before application of any itemized deductions or credits. The credit shall be calculated in accordance with a table prescribed by the Chief Financial Officer.
    (B) (i) If a return is filed for a period of less than a full calendar year beginning after December 31, 2014, the income eligibility for the credit allowed under this subsection shall be determined by annualizing the income earned during the portion of the year the taxpayer was a District resident.
      (ii) If a part-year resident meets the annualized income and other requirements of this subsection, the part-year resident shall be entitled to the pro rata share of the credit allowed by the annualized income. The pro rata share shall be determined by multiplying the credit allowed, from the table prescribed by the Chief Financial Officer, for the annualized income by the fraction consisting of the number of days the taxpayer was a District resident over 365 days (or, in the case of a leap year, 366 days).
  (2) The credit provided for in paragraph (1) of this subsection shall not be allowed to a resident:
    (A) Who has a federal tax liability determined in accordance with section 55 of the Internal Revenue Code of 1986;
    (B) Who has net federal adjusted gross income in excess of the minimum federal income tax filing requirements. For the purposes of this subparagraph, the term “net federal adjusted gross income” means federal adjusted gross income less:
      (i) Taxable refunds, credits, or offsets of state and local income tax;
      (ii) Tax-exempt municipal bond interest income; and
      (iii) Federal taxable amount of social security or tier 1 railroad retirement income; or
  (C) Who has elected to claim the earned income tax credit provided for in subsection (f) of this section.
  (3) In no event shall the credit allowed under paragraph (1) of this subsection exceed the amount of the tax otherwise due without reference to this section.
  (4) For taxable years beginning after December 31, 2017, the credit provided for in paragraph (1) of this subsection shall no longer be allowed.
(f) (1) (A) If a return  is filed for a full calendar or fiscal year beginning after December  31, 2004, an individual who is allowed an earned income tax credit  under section 32 of the Internal Revenue Code of 1986 shall be allowed a credit against the tax imposed by  this chapter for the taxable year in an amount equal to 40% of the  earned income tax credit allowed under section 32 of the Internal Revenue Code of 1986; provided, that the credit shall not be allowed to a  resident who has elected to claim the low income tax credit provided  for in subsection (e) of this section.
    (B) If a return is filed for a full calendar or fiscal year beginning after December 31, 2014, an individual with a qualifying child who is eligible for and claimed an earned income tax credit on their federal tax return under section 32 of the Internal Revenue Code of 1986 shall be allowed a credit against the tax imposed by this chapter for the taxable year in an amount equal to 40% of the earned income tax credit allowed under section 32 of the Internal Revenue Code of 1986; provided, that the credit shall not be allowed to a resident who has elected to claim the low income tax credit provided for in subsection (e) of this section.
    (B-1) If a return is filed for a full calendar or fiscal year beginning after December 31, 2021, an individual with a qualifying child who is allowed an earned income tax credit under section 32 of the Internal Revenue Code of 1986 shall be allowed a credit against the tax imposed by this chapter for the taxable year in an amount equal to 70% of the earned income tax credit allowed under section 32 of the Internal Revenue Code of 1986.
    (B-2) If a return is filed for a full calendar or fiscal year beginning after December 31, 2024, an individual with a qualifying child who is allowed an earned income tax credit under section 32 of the Internal Revenue Code of 1986 shall be allowed a credit against the tax imposed by this chapter for the taxable year in an amount equal to 100% of the earned income tax credit allowed under section 32 of the Internal Revenue Code of 1986.
    (B-3) [Repealed].
    (C) (i) If a return is filed for a full calendar or fiscal year beginning after December 31, 2014, an individual without a qualifying child who is eligible for an earned income tax credit on their federal tax return under section 32 of the Internal Revenue Code of 1986 (without regard to the limit in section 32(a)(2) of the Internal Revenue Code of 1986) shall be allowed a credit against the tax imposed by this chapter in an amount equal to the credit percentage of so much of a taxpayer’s earned income as does not exceed the earned income amount.
      (ii) The amount of the credit allowable to a taxpayer under subsubparagraph (i) of this subparagraph for any taxable year shall not exceed the credit percentage of the earned income amount, over the phaseout percentage of 8.48% of so much of the adjusted gross income (or, if greater, the earned income) of the taxpayer for the taxable year as exceeds the phaseout amount of $17,235, increased annually by the cost-of-living adjustment.
    (D) (i) If a return is filed for a full calendar or fiscal year beginning after December 31, 2022, an individual, with or without a qualifying child, who is a resident of the District but is not a citizen or resident alien of the United States, who would otherwise be allowed an earned income tax credit under section 32 of the Internal Revenue Code of 1986 but for the fact that the individual is not a citizen or resident alien of the United States, shall be allowed a credit against the tax imposed by this chapter for the taxable year in the same amounts and to the same extent as provided in this subsection.
      (ii) For taxable years beginning after December 31, 2022, an individual who would otherwise be allowed a federal earned income tax credit but for the requirement of section 32(m) of the Internal Revenue Code of 1986 shall be allowed a credit against the tax imposed by this chapter for the taxable year in the same amounts and to the same extent as provided in this subsection and the form of any such return shall be prescribed by the Chief Financial Officer; except, that an individual taxpayer identification number issued by the Internal Revenue Service shall be permitted for the individual, the individual's spouse, or any qualifying child claimed on the return.
  (2) If a return is filed for a period of less than a full calendar or fiscal year beginning after December 31, 2004, the credit allowed under this subsection shall be reduced to the amount that bears the same ratio to the credit computed under the provisions of paragraph (1) of this subsection as the number of months in the period for which the return is made bears to 12 months.
  (3) (A) The credit allowed under this subsection shall be refundable to the individual claiming the credit.
    (B) (i) For the taxable year ending December 31, 2022, the amount equal to 40% of the earned income tax credit allowed under section 32 of the Internal Revenue Code of 1986 shall be paid to the individual in one lump sum payment, and:
        (I) If the amount of the remaining refund is at least $600, the remaining refund shall be paid in 11 equal monthly payments; or
        (II) If the amount of the remaining refund is less than $600, the remaining refund shall be paid in one lump sum payment.
      (ii) For the taxable year ending December 31, 2023:
        (I) If the amount of the earned income tax credit allowed is at least $1,200, the entire amount of the earned income tax credit allowed shall be paid to the individual in 12 equal monthly payments; or
        (II) If the amount of the earned income tax credit allowed is less than $1,200, the entire amount of the earned income tax credit allowed shall be paid to the individual in one lump sum payment.
      (ii-a) For taxable years beginning after December 31, 2023:
        (I) If the amount of the earned income tax credit allowed is at least $1,200, the individual may elect, in the manner and form prescribed by the Chief Financial Officer, whether the entire amount of the earned income tax credit allowed shall be paid to the individual in either 12 equal monthly payments or one lump sum payment; or
        (II) If the amount of the earned income tax credit allowed is less than $1,200, the entire amount of the earned income tax credit allowed shall be paid to the individual in one lump sum payment.
      (iii) No interest shall be allowed on any refund payments made under this subparagraph.
      (iv) Notwithstanding sub-subparagraphs (i) and (ii) of this subparagraph, the entire amount of a credit to be refunded shall be immediately subject to the offset provisions of [subchapter III of Chapter 44 of this title] .
      (v) [Repealed].
      (vi) Notwithstanding sub-subparagraph (i) of this subparagraph, any refunds to be paid pursuant to paragraph (1)(C) of this subsection shall be paid in one lump sum for the taxable year ending December 31, 2022.
    (C) A lump sum payment or a periodic payment made pursuant to this paragraph shall not be considered income for the purpose of determining eligibility or benefit amount for public assistance.
  (4) For the purposes of this subsection, credit percentage, earned income, earned income amount, and qualifying child shall have the same meanings as provided in section 32 of the Internal Revenue Code of 1986.
(g) (1) A taxpayer described in paragraph (2) of this subsection, and who otherwise would not qualify for the earned income tax credit under subsection (f)(1)(C) of this section or  subsection 32(b) of the Internal Revenue Code of 1986, shall be allowed a credit equal to the credit allowed in subsection (f) of this section.
  (2) To qualify for a credit as described in subsection (f) of this section, a taxpayer shall satisfy all the following requirements during the entire period for which the taxpayer seeks the credit:
    (A) The taxpayer shall be a District resident taxpayer;
    (B) The taxpayer shall be between the ages of 18 and 30;
    (C) The taxpayer shall be the parent of a minor child with whom the taxpayer does not reside;
    (D) A court order shall require the taxpayer to make child support payments, which are payable through a government-sponsored support collection unit, which order must have been in effect for at least one-half of the taxable year for which the taxpayer is seeking the credit; and
    (E) The taxpayer shall have paid an amount in child support in the taxable year at least equal to the amount of current child support due during the taxable year for which the taxpayer is seeking the credit.
  (3) Any refunds paid pursuant to this subsection shall be paid in the manner described in subsection (f)(3) of this section.
  (4) A lump sum payment or a periodic payment made pursuant to this subsection shall not be considered income for the purposes of determining eligibility for public assistance.
D.C. Code § 47-308.04 — DC Code / Title 47 / Chapter 3 / § 47-308.04
§ 47-308.04. Replacement schedule for capital assets.
Status: in_force

The Chief Financial Officer of the District of Columbia shall develop a 15-year replacement schedule for the capital assets of the District government. The schedule shall be prepared in a form that reflects both the adopted capital improvements plan and a replacement schedule for District capital assets. The Chief Financial Officer shall report to the Council and the Mayor on the replacement schedule on an annual basis, with the initial report due on October 1, 2015. All agencies shall cooperate with any requests made by the Chief Financial Officer related to this section.
D.C. Code § 47-2714 — DC Code / Title 47 / Chapter 27 / § 47-2714
§ 47-2714. District of Columbia Village rates.
Status: in_force

(a) The per diem rate to be charged for skilled care patients at District of Columbia Village shall be $82.50.
(b) The per diem rate to be charged for intermediate care patients at District of Columbia Village shall be $56.00.
D.C. Code § 47-1809.07 — DC Code / Title 47 / Chapter 18 / § 47-1809.07
§ 47-1809.07. Tax on estates and trusts — Revocable trusts.
Status: in_force

The income of a trust shall be included in computing the net income of the grantor of such trust where at any time the power to revest in the grantor title to any part of the corpus of the trust is vested:
(1) In the grantor, either alone or in conjunction with any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom; or
(2) In any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom.
D.C. Code § 47-382 — DC Code / Title 47 / Chapter 3 / § 47-382
§ 47-382. Definitions.
Status: in_force

For the purposes of this subchapter, the term:
(1) “Agency” means the highest organizational structure of the District at which budgeting data is aggregated, but shall not include the District of Columbia Courts.
(2) “Control budget” means the mechanism for the implementation and execution of the District obligational and revenue activities for any given fiscal year.
(3) “Control center” means 1 or more responsibility centers aggregated for financial controls purposes.
(4) “Council” means the Council of the District of Columbia.
(5) “Days” means calendar days.
(6) “District” means the District of Columbia government.
(7) “Formula grant” means any grant which allocates federal funds to the District in accordance with distribution formulas prescribed by law for activities of a continuing nature not confined to a specific project.
(8) “Grant” or “grant funds” means all grants-in-aid, block grants, reimbursements, including reimbursement for indirect costs, or other similar programs, the funds, or budgetary authority for which are provided by the federal government, other than through appropriation of revenue funds or any fund required by act of Congress to be treated as a local revenue. The term “grant funds” also includes any private funds voluntarily donated to the District and accepted by it for a specific purpose not connected with the payment of a tax, fee, charge, or other similar legal obligation.
(9) “Grant-making agency” means the federal government or private source of grant funds.
(10) “Gross planning budget” means the planning budget of the District including all anticipated revenue irrespective of source, and all planned expenditures presented at the responsibility center level of detail.
(11) “Non-appropriated budget authority” means the authority of the District to incur obligations and make payments for specified purposes against funds which are not subject to approval by the Congress in the annual appropriations act for the District.
(12) “Responsibility center” means the primary level at which a budget is established for financial control purposes.
(13) “Revenue funds” means all funds derived from taxes, fees, charges, miscellaneous receipts, annual federal payments to the District authorized by law, funds derived from the sale of bonds which are general obligations of the District, general revenue sharing funds, or any other funds which are not grant funds as defined by this subchapter.
(14) “State plan” means any plan or revision thereto other than an application to be filed with and approved by a grantor as a condition of receiving grant funds.
D.C. Code § 47-310.01 — DC Code / Title 47 / Chapter 3 / § 47-310.01
§ 47-310.01. Financial Reports by Mayor.
Status: in_force

(a) Submission of quarterly financial reports. — Not later than fifteen days after the end of every calendar quarter (beginning October 1, 1994), the Mayor shall submit to the Committee on the District of Columbia of the House of Representatives, the Committee on Governmental Affairs of the Senate, and the Subcommittees on District of Columbia Appropriations of the House of Representatives and the Senate a report on the financial and budgetary status of the government of the District of Columbia for the previous quarter.
(b) Contents of report. — Each report submitted under subsection (a) of this section with respect to a quarter shall include the following information:
  (1) A comparison of actual to forecasted cash receipts and disbursements for each month of that quarter, as presented in the District’s fiscal year consolidated cash forecast which shall be supported and accompanied by cash forecasts for the general fund and each of the District government’s other funds other than the capital projects fund and trust and agency funds;
  (2) A projection of the remaining months’ cash forecast for that fiscal year;
  (3) Explanations of (A) the differences between actual and forecasted cash amounts for each of the months in the quarter, and (B) the changes in the remaining months’ forecast as compared to the original forecast for those months of that fiscal year;
  (4) The effect of these changes, actual and projected, on the total cash balance of the remaining months and for the fiscal year;
  (5) Explanations of the impact on meeting the budget, how the results may be reflected in a supplemental budget request, or how other policy decisions may be necessary which may require the agencies to reduce expenditures in other areas; and
  (6) An aging of the outstanding receivables and payables, with an explanation of how they are reflected in the forecast of cash receipts and disbursements.
(c) Reporting on nonappropriated funds. — Not later than the date on which the Mayor issues the Comprehensive Annual Financial Report of the District of Columbia for the fiscal year ended September 30, 1994, the Mayor shall submit to the Committees on Appropriations of the House of Representatives and the Senate, the Committee on the District of Columbia of the House of Representatives, and the Committee on Governmental Affairs on the Senate a report on all revenues and expenditures of the general fund of the District that are characterized as nonappropriated in the Comprehensive Annual Financial Report. The report required by this subsection shall include the following information for each category of nonappropriated funds:
  (1) The source of revenues;
  (2) The object of the expenditures;
  (3) An aging of outstanding accounts receivable and accounts payable;
  (4) The statutory or other legal authority under which such category of funds may be expended without having been appropriated as part of the District’s annual budget and appropriations process;
  (5) The date when such category of funds was first expended on a nonappropriated basis;
  (6) The policy or rationale for why the revenues and expenditures of such funds should not be part of the District’s annual budget and appropriations process; and
  (7) A reconciliation of the amounts reported under this subsection with the amounts characterized as nonappropriated in the Comprehensive Annual Financial Report.
D.C. Code § 47-392.13 — DC Code / Title 47 / Chapter 3 / § 47-392.13
§ 47-392.13. Establishment of debt service reserve fund.
Status: in_force

(a) In general. — As a condition for the issuance of bonds, notes, or other obligations pursuant to this part, the Authority shall establish a debt service reserve fund in accordance with this section.
(b) Requirements for fund. — (1) Fund described. — A debt service reserve fund established by the Authority pursuant to this subsection shall consist of such funds as the Authority may make available, and shall be a trust fund held for the benefit and security of the obligees of the Authority whose bonds, notes, or other obligations are secured by such fund.
  (2) Use of funds. — Amounts in a debt service reserve fund may be used solely for the payment of the principal of bonds secured in whole or in part by such fund, the purchase or redemption of such bonds, the payment of interest on such bonds, or the payment of any redemption premium required to be paid when such bonds and notes are redeemed prior to maturity.
  (3) Restrictions of withdrawals. — (A) In general. — Amounts in a debt service reserve fund may not be withdrawn from the fund at any time in an amount that would reduce the amount of the fund to less than the minimum reserve fund requirement established for such fund in the resolution of the Authority creating such fund, except for withdrawals for the purpose of making payments when due of principal, interest, redemption premiums and sinking fund payments, if any, with respect to such bonds for the payment of which other moneys of the Authority are not available, and for the purpose of funding the operations of the Authority for a fiscal year (in such amounts and under such conditions as are established under the budget of the Authority for the fiscal year under § 47-391.06(a) ).
    (B) Use of excess funds. — Nothing in subparagraph (A) of this subsection may be construed to prohibit the Authority from transferring any income or interest earned by, or increments to, any debt service reserve fund due to the investment thereof to other funds or accounts of the Authority (to the extent such transfer does not reduce the amount of the debt service reserve fund below the minimum reserve fund requirement established for such fund) for such purposes as the Authority considers appropriate to promote the financial stability and management efficiency of the District government.
D.C. Code § 47-2204 — DC Code / Title 47 / Chapter 22 / § 47-2204
§ 47-2204. Nonresident vendors.
Status: in_force

Every vendor or retailer not engaging in business in the District who makes sales at retail as defined in this chapter, and who upon application to the Mayor has been expressly authorized to pay the tax imposed by this chapter, shall, at the time of making such sales, collect the reimbursement of the tax from the purchaser and give to the purchaser a receipt therefor in such form as prescribed by the Mayor. For the purpose of uniformity of tax collection by the vendor or retailer who has been expressly authorized to pay the tax under the provisions of this section and for other purposes, the provisions of §§ 47-2003 , 47-2004 , 47-2009 , and 47-2010 are hereby incorporated in and made applicable to this chapter. A permit shall be issued to such vendor or retailer, without charge, to pay the tax and collect reimbursement thereof as provided herein. Such permit may be revoked at any time by the Mayor who shall thereupon give notice thereof to the vendor or retailer.
D.C. Code § 47-165 — DC Code / Title 47 / Chapter 1A / § 47-165
§ 47-165. Frivolous tax return.
Status: repealed

Repealed.
D.C. Code § 47-1005.01 — DC Code / Title 47 / Chapter 10 / § 47-1005.01
§ 47-1005.01. Interests in real property belonging to government and international organizations.
Status: in_force

(a) For purposes of this section, the term “exempt purpose”, as applied to a lessee or user, shall mean an exempt purpose with specified use, operation, and other restrictions as set forth in § 47-1002(4) through (20) and § 47-1002(31) .
(b) If real property (or a portion thereof), which is exempt or immune from real property taxation under § 47-1002(1) through (3) or the law of the United States or the District of Columbia, is leased, loaned, or otherwise made available to any person in connection with a business or as a residence, or both, and the use is not for an exempt or immune purpose , the leasehold interest, possessory interest, beneficial interest, or beneficial use of the lessee or user of the real property shall be assessed and taxed. The Mayor shall determine the assessed value of the interest or use in accordance with § 47-820(a)(3) as if the lessee or user of the real property were the owner of the real property and the real property were not exempt or immune from taxation; provided, that the taxable value may be adjusted by the Mayor to reflect the duration of the interest or use remaining; provided further, that the Mayor may impute a duration of the interest or use based upon the intent, actions, and policies of the parties to the conveyance, the history of the real property, the perception of third parties, and written documents.
(c) This section shall not apply if:
  (1) A payment is made in lieu of taxes in an amount equivalent to the tax which would be lawfully assessed if the real property were not exempt or immune from real property taxation;
  (2) The application of this section would cause the District of Columbia to breach a pre-existing agreement or other legal obligation;
  (3) The person liable for the tax under this section is subject to taxation under § 47-2002.04 and has paid the tax; or
  (4) The real property is subject to taxation under § 47-1005 .
(c-1) (1) Effective June 9, 2001, an existing or future lease entered into under the provisions of the Land Acquisition for Housing Development Opportunities Program, set forth in Chapter 45 of Title 10 of the District of Columbia Municipal Regulations (10 DCMR § 45) (“LAHDO”), shall be exempt from all taxes, assessments, and public charges related to the leased land, including any possessory interest tax, for periods for which the Department of Housing and Community Development (“DHCD”) certifies in writing to the lessee and the Chief Financial Officer that the lessee is in compliance with its LAHDO lease and the lessee is in good standing with DHCD.
  (2) As to any property for which a written certification of compliance is issued, DHCD shall notify the lessee and the Chief Financial Officer if the lessee no longer is in compliance with its lease or is not in good standing with DHCD.
  (3) The exemption provided in this subsection shall end at the beginning of the first month following the date that the lessee did not comply with its lease or was not in good standing with DHCD, whichever occurs first.
(c-2) This section shall not apply to the real property (and any improvements thereon) described as Lot 47 in Square 455 so long as the Land Disposition Agreement—Ground Lease, by and among the District of Columbia Redevelopment Land Agency, the District of Columbia, and DC Arena, L.P., dated as of December 29, 1995, and recorded with the Recorder of Deeds on January 5, 1996, as instrument number 9600001285, as may be amended from time to time, nor shall it apply to the real property (and any improvements thereon) described as Lot 47 in Square 455 or Lot 884 in Square 454 (or to any adjacent air space leased pursuant to [section 4(a) of the Downtown Arena Revitalization Act of 2024] so long as the lease approved by [section 2(a)(2) of the Downtown Arena Revitalization Act of 2024] , as may be amended from time to time, remains in effect.
(c-3) This section shall not apply to the real property (and any improvements thereon) on the RFK Campus, as defined by § 47-2002.08(a)(1) , on which the stadium, as defined by § 47-2002.08(a)(2) , and standalone parking facilities that serve the stadium are constructed or to be constructed, for so long as the leases authorized by [§ 10-1605.03(c)(1)] between the District and Pro-Football LLC, or an affiliate of Pro-Football LLC, for the stadium and the standalone parking facilities remain in effect.
(d) The provisions of § 47-831 shall apply in the case where a leasehold interest, possessory interest, beneficial interest, or beneficial use has escaped or been omitted from assessment and taxation, or the assessment has been made void.
(e) The lessee or user shall be subject to the same application process, filing requirements for reports and income and expense statements, taxes, and penalties as an institution, organization, corporation, or association under § 47-1007 .
(f) (1) A notice of proposed assessed value shall be mailed to the lessee or user in the same manner and as required under Chapter 8 for a notice of proposed assessed value to an owner of real property.
  (2) A lessee or user may appeal from a notice of proposed assessed value and real property classification in the same manner and under the same conditions as an owner under § 47-825.01 [repealed].
  (3) Tax assessed under this section shall be a personal liability of a lessee or user of real property and billed to the lessee or user. Payments of tax shall be applied in the same manner as payments of real property tax. The tax due under this section shall not give rise to a lien against the real property. If the tax is not paid within the time prescribed for payment of real property tax, there shall be added to the tax a penalty of 10% of the unpaid amount, plus interest on the unpaid amount at the rate of 1.5% per month (or portion of a month) until the tax is paid. The amount of the unpaid tax, plus penalty and interest due, shall constitute a delinquent tax to be collected in accordance with Chapter 44 of this title and subject to the statute of limitations of collections in Chapter 43 of this title .
(g) (1) The Mayor may assign assessment and taxation squares and lots, or implement such other designation system, to identify a parcel or (portion thereof) for which the corresponding leasehold interest, possessory interest, beneficial interest, or beneficial use of the lessee or user of the real property may be subject to taxation and assessed to the lessee or user in accordance with this section.
  (2) A person subject to tax under this section shall provide to the Mayor a District of Columbia Business Tax Identification Number and other tax identification number which the Mayor may require.
(h) The rate of tax under § 47-812 , for the applicable classification under § 47-813 determined according to the use of the leased or loaned real property, shall be applied to the assessed value for purposes of the tax levy.
(i) The estimated assessment roll, description of the real property to which the interest or use relates, mailing address of the person with the interest or use, property use information, valuation history, other information in the public record, and information (excluding a confidential lease) not made confidential as a valuation record as defined under § 47-821(d)(2) may be published by the Mayor by any form of electronic media, including the Internet.
(j) The provisions of § 47-811.02 shall apply to any payment of possessory interest tax.
D.C. Code § 47-1803.03 — DC Code / Title 47 / Chapter 18 / § 47-1803.03
§ 47-1803.03. Gross income — Corporation, financial institution, unincorporated business, and partnership deductions.
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) Deductions allowed. — The following deductions shall be allowed from gross income in computing net income of corporations, financial institutions, unincorporated businesses and partnerships:
  (1) Expenses. — All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business which are deductible under the provisions of § 162(a) of the Internal Revenue Code of 1986; except, that:
    (A) For tax years beginning after December 31, 2021, the deduction allowed for domestic research and experimental expenditures under § 174A of the Internal Revenue Code of 1986 shall be:
      (i) Charged to the capital account; and
      (ii) Allowed as an amortization deduction of such expenditures ratably over the 5-year period beginning with the midpoint of the taxable year in which such expenditures are paid or incurred;
    (B) No taxpayer shall be allowed the election to amend a tax return pursuant to § 174A(f)(1) of the Internal Revenue Code of 1986; and
    (C) No taxpayer shall be allowed the election under § 174A(f)(2) of the Internal Revenue Code of 1986.
  (2) Interest. — All interest paid or accrued within the taxable year on indebtedness which is deductible under the provisions of § 163 of the Internal Revenue Code of 1986; except, that:
    (A) In computing the limitation on business interest, as allowed under § 163 of the Internal Revenue Code of 1986, "adjusted taxable income" means the adjusted taxable income determined under § 163(j)(8)(A) of the Internal Revenue Code of 1986; except, that § 163(j)(8)(A)(v) shall not apply; and
    (B) "Floor plan financing interest", as defined under § 163(j)(9) of the Internal Revenue Code of 1986, shall not apply.
  (3) Taxes. — All taxes paid or accrued during the taxable year which are deductible under the provisions of § 164 of the Internal Revenue Code of 1986; provided, however, that no deduction shall be allowed for:
    (A) Income taxes; or
    (B) Franchise taxes imposed by this chapter.
  (4) Losses. — (A) Losses sustained during the taxable year and not compensated for by insurance or otherwise which are deductible under the provisions of § 165 of the Internal Revenue Code of 1986:
      (i) If incurred in a trade or business; or
      (ii) If incurred in any transaction entered into for the production or collection of income subject to tax under this chapter, or for the management, conservation, or maintenance of property held for the production of income subject to tax under this chapter, though not connected with any trade or business; or
      (iii) Of property not connected with a trade or business, if the losses arise from fire, storm, shipwreck, or other casualty, or from theft.
    (B) [Deleted].
  (5) Bad debts. — Debts ascertained to be worthless and determined as deductible under § 166 and related sections of the Internal Revenue Code of 1986.
  (6) Insurance premiums. — All fire, tornado, and casualty insurance premiums paid during the taxable year in connection with property held for investment or used in a trade or business, the income from which is taxable under this chapter.
  (7) (A) Depreciation. — A reasonable allowance for exhaustion, wear, and tear of property used in the trade or business, including a reasonable allowance for obsolescence, and including in the case of natural resources, allowances for depletion as permitted by reasonable rules that the Chief Financial Officer may promulgate. The basis upon which such allowances are to be computed shall be the basis provided for in § 47-1811.04 .
    (B) Notwithstanding the provisions of subparagraph (A) of this paragraph:
      (i) No deduction shall be allowed for the special depreciation allowance under § 168(k) of the Internal Revenue Code of 1986;
      (ii) There shall be allowed as a deduction for the cost of property elected to be treated as not chargeable to capital account under § 179 of the Internal Revenue Code of 1986 an amount of equal to the lesser of $25,000 or the actual cost of the property for the year the property is placed in service;
      (iii) No deduction shall be allowed for the special depreciation allowance under § 168(n) of the Internal Revenue Code of 1986; and
      (iv) A depreciation deduction may be allowed for an investor in a shared equity financing agreement as provided in § 47-3507 .
  (8) Charitable contributions. — Contributions or gifts, actually paid within the taxable year to or for the use of the District of Columbia, but only if the contribution or gift is made exclusively for public purposes, or any religious, charitable, scientific, literary, military, or educational institution, and no part of the net income of which inures to the benefit of any private shareholder or individual; provided, however, that such deductions shall be allowed only in an amount which in the aggregate of all such deductions does not exceed 15% of the adjusted gross income. For purposes of this section, the term "actually paid", when used with reference to the District of Columbia, includes compensation waived under § 1-611.15 , and no charitable contributions may be carried forward under this paragraph.
  (9) Contributions of an employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan. — In the return of an employer, contributions made by such employer to an employees’ trust or annuity plan and compensation under a deferred-payment plan to the extent that deductions for the same are allowed the taxpayer under the provisions of § 404 of the Internal Revenue Code of 1986 (§ 404 of Title 26, United States Code).
  (10) Allocation of deductions. — In the case of corporations, financial institutions and unincorporated businesses, the deductions provided for in this section shall be allowed only for and to the extent that they are connected with income arising from sources within the District within the meaning of §§ 47-1810.01 to 47-1810.03 ; and the proper apportionment and allocation of the deductions to be allowed shall be determined by the Mayor under formula or formulas provided for in § 47-1810.02 .
  (11) Reasonable allowance for salaries. — A reasonable allowance for salaries or other compensation for personal services actually rendered, except:
    (A) No allowance shall be made for salaries or wages in an amount equal to the amount of the credit allowed under §§ 47-1808.04 and 47-1808.07 ; and
    (B) In the case of an unincorporated business subject to the tax imposed by subchapter VIII of this chapter , the aggregate deduction for services rendered by individual owners or members actively engaged in the conduct of the unincorporated business shall not exceed 30% of the net income of the business, computed without the benefit of this deduction.
  (12) Regulated investment companies. — In the case of a regulated investment company as defined in § 851 of the Internal Revenue Code of 1986, which meets the requirements of § 852(a) of the Internal Revenue Code of 1986:
    (A) The dividends paid by the regulated investment company which qualify for the dividends-paid deduction under § 852(b)(2)(D) and 852(b)(3)(A)(ii) of the Internal Revenue Code of 1986, including dividends considered as having been paid during the taxable year by reason of § 855 of the Internal Revenue Code of 1986; and
    (B) Such amount as the regulated investment company shall designate for purposes of § 852(b)(3)(D)(ii) of the Internal Revenue Code of 1986 as undistributed long-term capital gains to be included in computing the long-term capital gains of the shareholder. Such amounts shall be included as gains from the sale or exchange of capital assets, as defined in this chapter, in computing such shareholder’s taxable income as defined in § 47-1806.1 [ § 47-1806.01 ].
  (13) Real estate investment trusts. — In the case of a real estate investment trust as defined in § 856 of the Internal Revenue Code of 1986, which meets the requirements of § 857(a) of the Internal Revenue Code of 1986, the dividends paid by the real estate investment trust which qualify for the dividends-paid deduction under § 857(b)(2)(C) and § 857(b)(3)(A)(ii) of the Internal Revenue Code of 1986, including dividends considered as having been paid during the taxable year by reason of § 858 of the Internal Revenue Code of 1986.
  (14) Net operating losses. — In computing the net income of a corporation, an unincorporated business, or a financial institution, there shall be allowed a deduction for net operating losses, in the same manner as allowed under § 172 of the Internal Revenue Code.
    (A) For tax years beginning after December 31, 1999, net operating loss carrybacks shall not be allowed.  Corporations, unincorporated businesses, or financial institutions, shall be allowed a deduction for apportioned District of Columbia net operating loss carryover to be deducted from the net income after apportionment.
    (B) In the year of the loss, the apportioned District of Columbia net operating loss shall be computed by multiplying the District of Columbia apportionment factor for the loss year against the amount of the net operating loss as defined in § 47-1801.04(34) .
    (C) The entire amount of the apportioned net operating loss for any taxable year shall be carried forward to the earliest of the succeeding taxable years to which such loss may be carried.  The portion of such loss which may be carried to each of the other taxable years shall be the excess, if any, of the amount of such loss over the sum of the apportioned taxable net income, adjusted by any modifications specified in this chapter, for each of the tax years to which such loss may be carried.
    (D) The provisions of §§ 381, 382, and 384 of the Internal Revenue Code apply to carryovers.  The limitation amount determined under § 382 shall be applied to net income, after apportionment, in each post-change year to which loss is carried.
    (E) (i) In the case of a merger, acquisition, or consolidation, any pre-change losses and built-in losses, to the extent apportioned or allocated to the District of Columbia, with the additions, subtractions, modifications and other adjustments required for purposes of this chapter, shall be carried forward and subtracted when computing District of Columbia taxable income.
      (ii) If an affiliated group files a federal consolidated return for District of Columbia net operating loss purposes, the net operating loss shall be computed as if the federal return has been filed on a separate basis for the District of Columbia.
      (iii) If a company has been given permission by the Mayor to file a consolidated return, only the net operating losses of those corporations listed on the District of Columbia consolidated return may be included in determining the net operating loss deduction.
    (F) No deduction shall be allowed for or with respect to losses connected with income producing activities if the income therefrom would not be required to be either assignable to the District of Columbia or included in computing the taxpayer’s District of Columbia net income.
    (G) The Mayor may require a taxpayer to furnish any information necessary to support a claim for deduction under this section, and no deduction shall be allowed unless the information is furnished.
  (15) Health insurance premiums. — All health insurance premium expenditures for domestic partners and family members of employees if offered to all of its full-time employees who are District of Columbia residents.
  (16) Subpart F income. — In computing the taxable income of a corporation, an unincorporated business, or a financial institution, there shall be allowed a deduction for Subpart F income as defined in § 47-1801.04(33) for taxable years beginning after December 31, 1994.
  (17) [Dividends from a wholly-owned subsidiary]. — Notwithstanding paragraph (10) of this subsection and § 47-1810.01(a)(2) , in computing the net income of a corporation, there shall be allowed a deduction for all dividends received on or after March 1, 1997, from a wholly-owned subsidiary.
  (18) Election to expense certain depreciable business assets. — (A) There shall be allowed as a deduction for the cost of property elected to be treated as not chargeable to capital account under § 179 of the Internal Revenue Code of 1986 an amount equal to the lesser of $25,000 or the actual cost of the property for the year the property is placed in service.
    (B) [Repealed].
  (19) Repealed.
  (20) Qualified Opportunity Fund Capital Gains . --
    (A) Deferral of a capital gains tax payment for investing in a qualified opportunity fund ("QOF") shall be realized only if the taxpayer invests in a QOF that meets the criteria set forth in subparagraph (D) of this paragraph.
    (B) (i) Reduction of capital gains tax liability through a 10% step-up in basis, if invested in a QOF for 5 years prior to December 31, 2026, and an additional 5% step-up in basis, if invested in a QOF for 7 years prior to December 31, 2026, shall be realized only if the taxpayer invests in a QOF that meets the criteria set forth in subparagraph (D) of this paragraph;
      (ii) For amounts invested in a QOF after December 31, 2026, the reduction of capital gains tax liability through a 10% step-up basis, if invested in a QOF for 5 years, pursuant to § 1400Z-2(b) of the Internal Revenue Code of 1986, shall be realized only if the taxpayer invests in a QOF that meets the criteria set forth in subparagraph (D) of this paragraph.
    (C) (i) Abatement of capital gains tax on an investment of capital gains in a QOF for at least 10 years before December 31, 2047, shall be realized only if the taxpayer invests in a QOF that meets the criteria set forth in subparagraph (D) of this paragraph;
      (ii) For amounts invested in a QOF after December 31, 2026, the abatement of capital gains tax on an investment of capital gains held in a QOF for at least 10 years, pursuant to § 1400Z-2(c) of the Internal Revenue Code of 1986, shall be realized only if the taxpayer invests in a QOF that meets the criteria set forth in subparagraph (D) of this paragraph.
    (D) To receive the benefits described in subparagraphs (A), (B), and (C) of this paragraph, the taxpayer shall:
      (i) Invest in a QOF that:
        (I) Is certified by the Mayor as an eligible QOF pursuant to subparagraph (E) of this paragraph;
        (II) Has invested at least the value of the taxpayer's investment in the QOF in a qualified opportunity zone in the District; and
        (III) Has submitted its IRS Form 8996 to the Office of Tax and Revenue for the tax year in which the taxpayer is seeking the benefits described in subparagraphs (A), (B), and (C) of this paragraph; and
      (ii) Submit an IRS Form 8997 to the Office of Tax and Revenue for the tax year in which the taxpayer is seeking the benefits described in subparagraphs (A), (B), and (C) of this paragraph.
    (E) To be certified by the Mayor as an eligible QOF, a QOF shall submit to the Mayor documentation showing:
      (i) That some or all of its investments in qualified opportunity zone businesses and qualified opportunity zone business property are in businesses or property that:
        (I) Have been selected by the District government for a grant, loan, tax incentive, tax abatement, or other benefit or incentive intended to promote economic or community development in the District;
        (II) Have been selected by the Office of the Deputy Mayor for Planning and Economic Development to manage the redevelopment of a property, with respect to a business, or that are owned or disposed of by the District government, with respect to a property;
        (III) Have an unconditioned resolution of support from the Advisory Neighborhood Commission in which the business or property is located or a conditional resolution of support from the Advisory Neighborhood Commission in which the business or property is located and the Mayor determines that each of the conditions of the resolution have been met; or
        (IV) Are located in the District and have been scored by the QOF using the Urban Institute's Opportunity Zone Community Impact Assessment Tool, or other assessment tool approved by the Mayor, and received a score of 75 (or its equivalent) or greater; and
      (ii) That the dollar amount of the investments that the QOF has made in qualified opportunity zone businesses and qualified opportunity zone business property meets the standards set forth in sub-subparagraph (i) of this subparagraph.
(a-1) Deduction for domestic production activities disallowed. — In computing net income of corporations, financial institutions, unincorporated businesses, and partnerships, no deduction from gross income shall be allowed for the amount attributable to domestic production activities under section 199 of the Internal Revenue Code of 1986 [26 U.S.C. § 199].
(b) Deductions allowed — Generally. — [Repealed].
(b-1) [Deductions allowed — Long-term care insurance]. — [Repealed].
(b-2) [Deductions allowed — Teacher expenses]. — [Repealed].
(b-3) Depreciation. — [Repealed].
(b-4) Limitation on itemized deductions. — [Repealed].
(b-5) Capital Gains from a Qualified Opportunity Fund. – The capital gains deduction for investing in a qualified opportunity fund shall apply to an individual, estate, or trust in the same manner as set forth in § 47-1803.03(a)(20) .
(c) Standard deduction. — Every individual who claims the standard deduction on his or her federal income tax return shall claim the applicable standard deduction specified in § 47-1801.04(26) . Every individual who itemizes deductions on his or her federal income tax return shall itemize the deductions permissible under this chapter. If spouses or domestic partners file separate returns, the applicable standard deduction shall be allowed to neither if the net income of one of the spouses or domestic partners is determined by itemizing deductions.
(d) Deductions not allowed. — In computing net income, no deductions shall be allowed in any case for:
  (1) Personal, living, or family expenses;
  (2) Any amount paid out for new buildings or for permanent improvements or betterments, made to increase the value of any property or estate;
  (3) Any amount expended in restoring property or in making good the exhaustion thereof for which an allowance is or has been made;
  (4) Premiums paid on any life insurance policy covering the life of any officer or employee or of any person financially interested in any trade or business carried on by the taxpayer when the taxpayer is directly or indirectly a beneficiary under such policy;
  (5) If the net income of an unincorporated business for the taxable year is in excess of the exemption provided in § 47-1808.04 , no deduction which is allowed or allowable under subsection (a) of this section from the gross income of any unincorporated business subject to the tax imposed by §§ 47-1808.01 to 47-1808.06 shall be allowed as deduction in the return and computation of the net income of any person entitled to share in the net income of such unincorporated business; and
  (6) Expenses incurred to produce income which is either exempt or not subject to taxation under this chapter .
  (7) (A) Any otherwise deductible interest expense or intangible expense if the interest expense or intangible expense is directly or indirectly paid to, or accrued or incurred by, one or more related members in connection directly or indirectly with one or more direct or indirect transactions.
    (B) The disallowance under subparagraph (A) of this paragraph shall not apply to any portion of the interest expense or intangible expense to the extent that the corporation establishes, as determined by the Chief Financial Officer, that:
      (i) The transaction giving rise to the payment of the interest expense or intangible expense between the corporation and the related member did not have as a principal purpose the avoidance of any portion of the tax due under this title;
      (ii) The interest expense or intangible expense was paid pursuant to arm’s length contracts at an arm’s length rate of interest or price; and
      (iii) (I) During the same taxable year, the related member directly or indirectly paid interest expense to, or the interest expense or intangible expense was accrued or incurred by, a person who is not a related member; or
        (II) (aa) The related member was subject to a tax measured by its net income or receipts in the District, a state or possession of the United States, or a foreign nation that has entered into a tax treaty with the United States government;
          (bb) A measure of the tax imposed by the District, a state or possession of the United States, or a foreign nation that has entered into a comprehensive tax treaty with the United States government included in the interest expense or intangible expense received by the related member from the corporation; and
          (cc) The aggregate effective tax rate imposed on the amounts received by the related member is equal to or greater than 4.5%; provided, that a related member receiving the interest or intangible payment shall not be considered to be subject to a tax merely by virtue of the related member’s inclusion in a combined or consolidated return in one or more states.
    (C) A subtraction from federal taxable income shall be allowed from the taxable income of a corporation equal to the amount received as royalties, interest, or similar income from intangibles from a related member, to the extent the related member, with respect to the payment, is denied a deduction under subparagraph (A) of this paragraph or there is a similar deduction denial or addition modification of a state, possession of the United States, or of a foreign nation that has entered into a comprehensive tax treaty with the United States government for intangible expenses or interest expenses paid to related members.
    (D) For the purposes of this paragraph, the term:
      (i) “Aggregate effective tax rate” means the sum of the effective rates of tax imposed by the District of Columbia, states, or possessions of the United States, and foreign nations that have entered into comprehensive tax treaties with the United States government, where a related member receiving a payment of interest expense or intangible expense is subject to tax and where the measure of the tax imposed included the payment.
      (ii) “Intangible expense” means:
        (I) An expense, loss, or cost for, related to, or in connection directly or indirectly with the direct or indirect acquisition, use, maintenance, management, ownership, sale, exchange, or any other disposition of intangible property, to the extent the expense, loss, or cost is allowed as a deduction or cost in determining taxable income for the taxable year under the Internal Revenue Code of 1986;
        (II) A loss related to or incurred in connection directly or indirectly with factoring transactions or discounting transactions; or
        (III) A royalty, patent, technical, or copyright and licensing fee; or
        (IV) Any other similar expense or cost.
      (iii) “Intangible property” means patents, patent applications, trade names, trademarks, service marks, copyrights, and similar types of intangible assets.
      (iv) “Interest expense” means an amount directly or indirectly allowed as a deduction under section 163 of the Internal Revenue Code for purposes of determining taxable income under the Internal Revenue Code of 1986.
      (v) “Related entity” means a person that, under the attribution rules of section 318 of the Internal Revenue Code of 1986, is:
        (I) A stockholder who is an individual or a member of the stockholder’s family enumerated in section 318 of the Internal Revenue Code of 1986, if the stockholder and the members of the stockholder’s family own directly, indirectly, beneficially, or constructively, in the aggregate, at least 50% of the value of the taxpayer’s outstanding stock;
        (II) A stockholder or a stockholder’s partnership, limited liability company, estate, trust, or corporation, if the stockholder and the stockholder’s partnership, limited liability company, estate, trust, or corporation own directly, indirectly, beneficially, or constructively, in the aggregate, at least 50% of the value of the taxpayer’s outstanding stock; or
        (III) A corporation or a party related to the corporation in a manner that would require an attribution of stock from the corporation to the party or from the party to the corporation under the attribution rules of section 318 of the Internal Revenue Code of 1986, if the taxpayer owns directly, indirectly, beneficially, or constructively, at least 50% of the value of the corporation’s outstanding stock.
      (vi) “Related member” means:
        (I) A person that, with respect to the taxpayer any time during the year, is a related entity;
        (II) A component member, as defined in section 1563(b) of the Internal Revenue Code of 1986;
        (III) A controlled group of which the taxpayer is also a component; or
        (IV) Is a person to or from whom there is attribution of stock ownership in accordance with section 1563(e) of the Internal Revenue Code of 1986.
(e) Lower income rental housing depreciation deduction. — [Repealed].
D.C. Code § 47-4218 — DC Code / Title 47 / Chapter 42 / § 47-4218
§ 47-4218. Penalties for Qualified High Technology Company.
Status: in_force

A taxpayer certifying in good faith that it is a Qualified High Technology Company shall not be subject to any penalties under this chapter if it is determined that the taxpayer does not qualify as a Qualified High Technology Company.
D.C. Code § 47-2853.102 — DC Code / Title 47 / Chapter 28 / § 47-2853.102
§ 47-2853.102. Eligibility requirements.
Status: in_force

An applicant for licensure as an interior designer shall establish to the satisfaction of the Board of Architecture, Interior Design, and Landscape Architecture that he or she:
(1) Has passed the examination required by this subchapter; and
(2) Meets any other requirements established by the Mayor by rule.
D.C. Code § 47-828 — DC Code / Title 47 / Chapter 8 / § 47-828
§ 47-828. Violations of assessment provisions.
Status: in_force

Any person who shall refuse or knowingly neglect to perform any duty enjoined on him by law, or who shall consent to or connive at any evasion of the provision of the first section of the Act of March 3, 1881 ( § 47-211 ), or § 13 of the Act of August 14, 1894 ( § 47-602 ), or any other provision of this chapter shall, for each offense, be removed from office and fined not more than the amount set forth in [ § 22-3571.01 ], or imprisoned for no longer than 1 year, or both, in the discretion of the court.
D.C. Code § 47-3720 — DC Code / Title 47 / Chapter 37 / § 47-3720
§ 47-3720. Rules.
Status: in_force

The Mayor shall issue rules necessary to carry out the provisions of this chapter and to provide for the granting of extensions of time within which to perform the duties imposed by this chapter, in accordance with subchapter I of Chapter 5 of Title 2 .
D.C. Code § 47-335.01 — DC Code / Title 47 / Chapter 3 / § 47-335.01
§ 47-335.01. Borrowing of funds for capital projects.
Status: in_force

The Mayor shall not borrow any funds for capital projects unless the Mayor has obtained prior approval from the Council, by resolution, identifying the projects and amounts to be financed with such borrowings. In determining the amounts to be financed, the Mayor shall consult with the Chief Financial Officer to determine if any funds appropriated for Debt Service, as defined in § 47-334(1) , in excess of Debt Service requirements are available to reduce the amount of borrowing for the next bond issuance.
D.C. Code § 47-2887.10 — DC Code / Title 47 / Chapter 28 / § 47-2887.10
§ 47-2887.10. Notice to educational institution.
Status: in_force

(a) Not later than 72 hours after entering into an agency contract or before the next scheduled athletic event in which the student-athlete may participate, whichever occurs first, the athlete agent shall give notice in a record of the existence of the contract to the athletic director of the educational institution at which the student-athlete is enrolled or at which the athlete agent has reasonable grounds to believe the student-athlete intends to enroll.
(b) Not later than 72 hours after entering into an agency contract or before the next scheduled athletic event in which the student-athlete may participate, whichever occurs first, the student-athlete shall inform the athletic director of the educational institution at which the student-athlete is enrolled that the student-athlete has entered into an agency contract and the name and contact information of the athlete agent.
(c) If an athlete agent enters into an agency contract with a student-athlete and the student-athlete subsequently enrolls at an educational institution, the agent shall notify the athletic director of the institution of the existence of the contract not later than 72 hours after the agent knew or should have known that the student-athlete enrolled in the educational institution.
(d) If an athlete agent has a relationship with a student-athlete before the student-athlete enrolls in an educational institution and receives an athletic scholarship from the institution, the agent shall notify the institution of the relationship not later than 10 days after the enrollment if the agent knows or should have known of the enrollment and:
  (1) The relationship was motivated in whole or part by the intention of the agent to recruit or solicit the student-athlete to enter an agency contract in the future; or
  (2) The agent directly or indirectly recruited or solicited the student-athlete to enter an agency contract before the enrollment.
(e) An athlete agent shall give notice in a record to the athletic director of any educational institution at which a student-athlete is enrolled before the agent communicates or attempts to communicate with:
  (1) The student-athlete or, if the student-athlete is a minor, a parent or guardian of the student-athlete, to influence the student-athlete or parent or guardian of the student-athlete to enter into an agency contract; or
  (2) Another individual to have that individual influence the student-athlete or, if the student-athlete is a minor, the parent or guardian of the student-athlete, to enter into an agency contract.
(f) If a communication or attempt to communicate with an athlete agent is initiated by a student-athlete or another individual on behalf of the student-athlete, the agent shall notify, in a record, the athletic director of any educational institution at which the student-athlete is enrolled. The notification must be made not later than 10 days after the communication or attempt.
(g) An educational institution that becomes aware of a violation of this part by an athlete agent shall notify the following entities of the violation:
  (1) The Mayor; and
  (2) Any professional league or players association with which the athlete agent is licensed or registered, to the extent the educational institution is aware of such affiliations.
(h) For the purposes of this section, the term "communicates or attempts to communicate" means contacting or attempting to contact by an in-person meeting, a record, or any other method that conveys or attempts to convey a message.
D.C. Code § 47-2853.41 — DC Code / Title 47 / Chapter 28 / § 47-2853.41
§ 47-2853.41. Definitions; scope of practice for accountants.
Status: in_force

For the purposes of this part, the term:
(1) “Attest services” or “attestation services” means providing any of the following  services:
  (A) An audit or other engagement to be performed in accordance with the Statements on Auditing Standards;
  (B) A review of a financial statement to be performed in accordance with the Statements on Standards for Accounting and Review Services;
  (C) An examination of prospective financial information to be performed in accordance with the Statements on Standards for Attestation Engagements;
  (D) An engagement to be performed in accordance with the Auditing Standards of the Public Company Accounting Oversight Board; and
  (E) An examination, review, or agreed-upon procedures engagement to be performed in accordance with the Statements on Standards for Attestation Engagements, other than an examination described in subparagraph (C) of this paragraph.
(2) “Board” means the Board of Accountancy established under § 47-2853.06(b) .
(3) “Certificate” means the certificate of certified public accountant.
(4) “Compilation service” means providing a service to be performed in accordance with Statements on Standards for Accounting and Review Services that is presenting in the form of financial statements information that is the representation of management or owners without undertaking to express any assurance on the statements.
(5) “Firm” means a sole proprietorship, a corporation, a partnership, or any other form of organization.
(6) “Home office” means the location specified by the client as the address to which a service described in § 47-2853.49(d)(4) is directed.
(7) “Practice of certified public accounting” means providing accounting or consulting services under circumstances where there is an expectation of public confidence in the services, and attesting to the results, including:
  (A) Expressing opinions on financial statements or audits;
  (B) Reviewing financial statements and issuing reports in standard form on the statements;
  (C) Compiling financial statements and issuing reports in standard form on the compilations; and
  (D) Examining prospective financial information.
(8) “Principal place of business” means the office location designated by a certified public accountant for purposes of § 47-2853.49 and reciprocity.
D.C. Code § 47-1806.08a — DC Code / Title 47 / Chapter 18 / § 47-1806.08a
§ 47-1806.08a. Tax on residents and nonresidents — Credits — Targeting housing historic credit — Allowable credit.
Status: repealed

Repealed.
D.C. Code § 47-2903 — DC Code / Title 47 / Chapter 29 / § 47-2903
§ 47-2903. Increase of penalty provisions in § 47-2901.
Status: in_force

In lieu of the penalties provided in § 47-2901 for the offense therein mentioned, the penalty mentioned in § 47-2902(b) is hereby substituted, and hereafter shall be applicable to and enforced, as herein provided, for any violation of § 47-2901 .
D.C. Code § 47-4676 — DC Code / Title 47 / Chapter 46 / § 47-4676
§ 47-4676. Lots 835 and 840 in Square 5539.
Status: in_force

(a) The real property tax imposed on Lots 835 and 840 in Square 5539 ("Property") by Chapter 8 of this title shall be abated by the amount set forth in subsection (b) of this section, for the period of time set forth in subsection (c) of this section; provided, that:
  (1) The Property is developed with a project consisting of approximately 170,000 square feet of multi-family residential housing and accessory parking, with approximately 180 to 200 rental housing units ("Project");
  (2) 80% of the rental housing units in the Project are affordable to and set aside for households earning an average of 80% or less of the median family income for the period of time set forth in subsection (c) of this section;
  (3) At least 10% of the rental housing units in the Project are affordable to and set aside for households earning 60% or less of the median family income for the period of time set forth in subsection (c) of this section;
  (4) The developer of the Project contracts with certified business enterprises for at least 35% of the contract dollar volume for the construction of the Project;
  (5) For the duration of the period set forth in subsection (c) of this section, the operator of the Project contracts with certified business enterprises for at least 35% of the contract dollar volume for the operation of the Project; and
  (6) The owner of the Property files a covenant in the land records of the District, binding on the owner and all successors in interest with respect to the Property, to require compliance with paragraphs (2), (3), (4), and (5) of this subsection.
(b) The amount of the tax abatement provided by subsection (a) of this section shall be:
  (1) For the first tax year during which the tax abatement applies, as provided in subsection (c) of this section, $362,000; and
  (2) For the second tax year during which the tax abatement applies and each subsequent tax year until the end of the period set forth in subsection (c) of this section, 103% of the prior year's abatement amount.
(c) (1) The tax abatement provided for by this section shall begin on the first day of the tax year after the tax year during which a certificate of occupancy is issued for the Project or on October 1, 2025, whichever is later, and shall continue in effect for 40 tax years.
  (2) (A) By December 31 of each tax year of the abatement period set forth in paragraph (1) of this subsection, the Mayor shall certify to the Office of Tax and Revenue the Property's eligibility for the abatement provided pursuant to this section.
    (B) If at any time the Mayor determines that the Property has become ineligible for the abatement provided pursuant to this section, the Mayor shall notify the Office of Tax and Revenue of the Property's ineligibility and shall specify the date that the Property became ineligible.
(d) For the purposes of this section, the term:
  (1) "Certified business enterprise" means a business enterprise or joint venture certified pursuant to Subchapter IX-A of Chapter 2 of Title 2 .
  (2) "Median family income" has the meaning set forth in § 6-1041.01(5) .
(e) The Mayor, pursuant to Subchapter I of Chapter 5 of Title 2 , may issue rules to implement this section.