Source: https://development.code.dccouncil.us/dc/council/code/titles/47/chapters/18/subchapters/VI/
Timestamp: 2019-04-23 04:20:49+00:00

Document:
D.C. Law Library - Subchapter VI. Tax on Residents and Nonresidents.
Subchapter VII. Tax on Corporations and Financial Institutions.
§ 47–1806.04. Tax on residents and nonresidents — Credits — In general.
§ 47–1806.08b. Tax on residents and nonresidents — Refund of credit.
§ 47–1806.09c. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Correction of errors.
§ 47–1806.09d. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Fraud.
§ 47–1806.09e. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Carryover of credit.
§ 47–1806.09f. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Applicability date; Mayoral certification.
§ 47–1806.10. Income averaging — Employment discrimination.
§ 47–1806.12. Tax on residents and non-residents — Credits — Alternative fuel infrastructure credit.
§ 47–1806.13. Tax on residents and non-residents — Credits — Alternative fuel vehicle conversion credit.
§ 47–1806.15. Early learning tax credit.
For the purposes of this chapter, and unless otherwise required by the context, the term “taxable income” means the entire net income of every resident, in excess of the personal exemptions and credits for dependents allowed by § 47-1806.02 and that portion of the entire net income of every nonresident which is subject to tax under §§ 47-1808.01 to 47-1808.06.
This section is referenced in § 47-1803.03, § 47-1808.06, and § 47-1809.03.
Not over $10,000 6% of the taxable income.
Over $10,000 but not over $20,000 $600, plus 8% of the excess over $10,000.
Over $20,000 $1,400, plus 10% of the excess over $20,000.
Over $20,000 $1,400, plus 9.5% of the excess over $20,000.
Not over $10,000 5% of the taxable income.
Over $10,000 but not over $20,000 $500, plus 7.5% of the excess over $10,000.
Over $20,000 $1,250, plus 9.5% of the excess over $20,000.
Over $10,000 but not over $30,000 $500, plus 7.5% of the excess over $10,000.
Over $30,000 $2,000, plus 9.3% of the excess over $30,000.
Not over $10,000 5.0% of the taxable income.
Over $30,000 $2,000, plus 9.0% of the excess over $30,000.
Not over $10,000 4.5% of the taxable income.
Over $10,000 but not over $40,000 $450, plus 7% of the excess over $10,000.
Over $40,000 $2,550, plus 8.7% of the excess over $40,000.
(ii) The Mayor demonstrates, and the Chief Financial Officer certifies, that a proposed budget will not be balanced as required by § 1-206.03(c) if the scheduled tax rate decrease under subparagraph (A) of this paragraph takes effect.
(C) If the rate reduction scheduled for the previous year was not implemented, the rate imposed by this paragraph shall be the last unimplemented percentage decrease scheduled for a previous year, instead of that prescribed by this paragraph.
Not over $10,000 4% of the taxable income.
Over $10,000 but not over $40,000 $400, plus 6% of the excess over $10,000.
Over $40,000 $2,200, plus 8.5% of the excess over $40,000.
(B) This paragraph shall expire on January 1, 2015.
Over $ 10,000 but not over $ 40,000 $400, plus 6% of the excess over $ 10,000.
Over $ 40,000 but not over $ 60,000 $2,200, plus 7% of the excess over $ 40,000.
Over $ 60,000 but not over $ 350,000 $3,600, plus 8.5% of the excess over $ 60,000.
Over $350,000 $28,250, plus 8.95% of the excess above $350,000.
4% of the taxable income.
Over $10,000 but not over $40,000 $400, plus 6% of the excess over $ 10,000.
Over $ 40,000 but not over $ 60,000 $2,200, plus 6.5% of the excess over $ 40,000.
Over $ 60,000 but not over $ 350,000 $3,500, plus 8.5% of the excess over $ 60,000.
Over $350,000 but not over $1,000,000 $28,150, plus 8.75% of the excess above $350,000.
Over $1,000,000 $85,025, plus 8.95% of the excess above $1,000,000.
(b) In lieu of the method of computation provided for in subsection (a) of this section, individuals may elect to compute the tax in accordance with a tax table prescribed by the Mayor for such taxable year, subject to such rules and regulations as the Mayor may prescribe. The amount of tax to be paid under the tax table prescribed by the Mayor shall be consistent with the tax rates provided for in subsection (a) of this section.
(c) An individual not living with a spouse or domestic partner on the last day of the taxable year, for the purposes of this chapter, shall be considered as a single person.
(d) This section shall not apply to any return filed by a fiduciary for an estate or trust or to any married (or domestic partner) resident living with his or her spouse (or domestic partner) at any time during the taxable year where such spouse (or domestic partner) files a return and computes the tax thereon without regard to this section.
(e) If a spouse or domestic partner living together file separate returns, each shall be treated as a single person for the purposes of this section.
This section is referenced in § 47-340.26, § 47-858.04, § 47-1806.07, § 47-1806.09a, § 47-1806.09e, § 47-1806.10, § 47-1812.08, and § 47-4214.
D.C. Law 13-38 added new paragraphs (3) to (7) to subsec. (a).
D.C. Law 14-190, in subsec. (a), repealed par. (4)(B), and rewrote pars. (5), (6), and (7).
The 2012 amendment by D.C. Law 19-168 added (a)(8).
The 2012 amendment by D.C. Law 19-171 substituted “spouse or domestic partner” for “spouses or domestic partners” in (e).
The 2015 amendment by D.C. Law 20-155 substituted “January 1, 2015” for “January 1, 2016” in (a)(8)(B); and added (a)(9) and (a)(10).
For temporary (90 days) amendment of this section, see § 7172(c) of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).
For temporary (90 days) amendment of this section, see § 7172(c) of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).
For temporary (90 day) amendment of section, see § 802(b) of Fiscal Year 2003 Budget Support Emergency Act of 2002 (D.C. Act 14-453, July 23, 2002, 49 DCR 8026).
For temporary (90 day) amendment of section, see § 6 of Revised Fiscal Year 2012 Budget Support Technical Clarification Emergency Amendment Act of 2011 (D.C. Act 19-157, October 4, 2011, 58 DCR 8688).
For temporary (90 day) amendment of section, see § 8009(b) of Fiscal Year 2013 Budget Support Emergency Act of 2012 (D.C. Act 19-383, June 19, 2012, 59 DCR 7764).
For temporary (90 day) amendment of section, see § 8009(b) of Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19-413, July 25, 2012, 59 DCR 9290).
For temporary (90 days) amendment of this section, see § 7022(c)(5) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).
For temporary (90 days) amendment of this section, see § 7012(c)(5) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).
For temporary (90 days) amendment of this section, see § 7012(c)(5) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).
“Over $ 10,000 but not over $ 40,000 ...... $ 400, plus 6% of the excess over $ 40,000.
“Over $350,000 ...... $28,550, plus 8.95% of the excess above $350,000.
“(B) This paragraph shall expire as of January 1, 2016.”.
Section 15(b) of D.C. Law 19-53 provides that the act shall expire after 225 days of its having taken effect.
For temporary (225 days) amendment of this section, see § 2(o) of the Fiscal Year 2015 Budget Support Clarification Temporary Amendment Act of 2014 (D.C. Law 20-179, March 7, 2015, 62 DCR 424).
(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) If a return is filed for a full calendar or fiscal year beginning after December 31, 1988, 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.
(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).
(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.
(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.
(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) The credit allowed under this subsection shall be refundable to the resident claiming the credit.
(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.
(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.
This section is referenced in § 47-1816.03 and § 47-4214.
“(f)(1) If a return is filed for a full calendar or fiscal year beginning after December 31, 1999, 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 10% 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.
“(2) If a return is filed for a period of less than a full calendar or fiscal year beginning after December 31, 1999, the credit allowed under this subsection shall be the 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.
D.C. Law 16-33, added subsec. (g) and rewrote subsec. (f).
D.C. Law 17-219, in subsec. (f)(1), substituted “40%” for “35%”.
The 2015 amendment by D.C. Law 20-155 added (e)(4); redesignated (f)(1) as (f)(1)(A); added (f)(1)(B) and (C); added (f)(4); and added “subsection (f)(1)(C) of this section or” in (g)(1).
The 2015 amendment by D.C. Law 21-36 rewrote (e)(1)and (e)(2); and substituted “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” for “40% of the earned income tax credit allowed under section 32 of the Internal Revenue Code of 1986” in (f)(1)(B).
For temporary (90 days) amendment of this section, see § 7172(d) of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).
For temporary (90 days) amendment of this section, see § 7172(d) of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).
For temporary (90 day) amendment of section, see §§ 1052, 1053 of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667).
For temporary (90 day) addition, see § 2 of Designated Appropriation Allocations Emergency Amendment Act of 2008 (D.C. Act 17-488, July 28, 2008, 55 DCR 9157).
For temporary (90 day) amendment of section, see § 201(c) of Fiscal Year 2009 Balanced Budget Support Emergency Amendment Act of 2008 (D.C. Act 17-572, December 2, 2008, 55 DCR 12452).
For temporary (90 days) amendment of this section, see § 7022(c)(6) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).
For temporary (90 days) amendment of this section, see § 7012(c)(6) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).
For temporary (90 days) amendment of this section, as amended by D.C. Law 20-155, § 7012(c), see § 2(l)(2)(D) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-461, November 6, 2014, 61 DCR 11784, 20 STAT 4368).
For temporary (90 days) amendment of this section, see § 7012(c)(6) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).
For temporary (90 days) amendment of this section, as amended by D.C. Law 20-155, § 7012(c), see § 2(l)(2)(D) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-587, January 13, 2015, 62 DCR 1294, 21 STAT 758).
For temporary (90 days) amendment of this section, see §§ 7016(r), 7032 and 7033 of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).
Section 2(a) of D.C. Law 17-275 added a provision to read as follows: “Sec. 7002a. Applicability. This act shall apply as of January 1, 2009.”.
Section 4(b) of D.C. Law 17-275 provided that the act shall expire after 225 days of its having taken effect.
Short title: Section 7001 of D.C. Law 17-219 provided that subtitle A of title VII of the act may be cited as the “Earned Income Tax Credit Act of 2008”.
Short title of subtitle L of title I of Law 16-33: Section 1052 of D.C. Law 16-33 provided that subtitle L of title I of the act may be cited as the Expansion of the Earned Income Tax Credit Act of 2005.
Section 1053 of D.C. Law 16-33 provided that § 1052(b) shall apply for taxable years beginning after December 31, 2005.
Section 7033 of D.C. Law 17-219 repealed section 3 of D.C. Law 14-22.
Applicability of D.C. Law 21-36: Section 7063 of D.C. Law 21-36 provided that § 7062 of the act shall apply to taxable years beginning after December 31, 2014.
(4) The Mayor and the Council shall consider the need for further tax reductions in conjunction with other government needs.
“This title”, referred to in the introductory language of this section, is title XXVII of D.C. Law 13-38, the “Tax Parity Act of 1999”.
For temporary (90 day) repeal of section, see § 4 of Targeted Historic Preservation Assistance Congressional Review Emergency Act of 2006 (D.C. Act 16-500, October 23, 2006, 53 DCR 9046).
For temporary (90 day) repeal of section, see § 2302 of Fiscal Year 2008 Budget Support Emergency Act of 2007 (D.C. Act 17-74, July 25, 2007, 54 DCR 7549).
Short title: Section 2301 of D.C. Law 17-20 provided that subtitle R of title II of the act may be cited as the “Targeted Historic Tax Credit Repeal Act of 2007”.
D.C. Law 17-20, § 2302, made a technical correction in the repeal of this section by D.C. Law 16-294, § 4.
This section is referenced in § 47-1803.02.
For temporary (90 day) amendment of section, see § 2212(b) of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667).
Short title of subtitle M of title II of Law 16-33: Section 2211 of D.C. Law 16-33 provided that subtitle M of title II of the act may be cited as the Targeted Historic Housing Tax Credit Act of 2005.
(v) For a household of more than 4 persons, the area median income for a household of 4 persons, increased by 10% of the area median income for a family of 4 persons for each household member exceeding 4 persons (e.g., the area median income for a family of 5 shall be 110% of the area median income for a family of 4; the area median income for a household of 6 shall be 120% of the area median income for a family of 4).
(B) Any percentage of household income referenced in §§ 47-1806.09 through 47-1806.09e (e.g., 80% of household income) shall be determined through a direct mathematical calculation and shall not take into account any adjustments made by the United States Department of Housing and Urban Development for the purposes of the programs it administers. A determination required by this subparagraph shall be calculated for the fiscal year ending in the tax year for which the credit is claimed.
(2) “Eligible residence” means a real property receiving the homestead deduction under § 47-850 or a unit within a cooperative housing association for which the cooperative housing association is receiving the homestead deduction under § 47-850.01.
(B) Has a household income equal to or less than 50% of the area median income.
(4) “Household income” means the total “adjusted gross income”, as defined in § 47-1803.02(b), of every member of the household.
This section is referenced in § 47-1806.09f.
D.C. Law 14-213, in the introductory paragraph, substituted “§ 47-1806.09f” for “§ 4-1806.09f”; and made a technical change in the enacting clause of D.C. Law 14-114, § 401(b), which resulted in no change in text.
D.C. Law 15-205 added a new sentence at the end of par. (1)(B); in par. (2), substituted “real property receiving the homestead deduction under § 47-850 or a unit within a cooperative housing association for which the cooperative housing association is receiving the homestead deduction under § 47-850.01.” for “Class 1 property as defined in § 47-813(c-4)(1)”; in par. (3), substituted “resident, as defined in § 47-1801.04(17)” for “taxpayer, as defined in § 47-1801.04(7)”, and rewrote subpar. (A); and, in par. (4), substituted “means the total ‘adjusted gross income,’ as defined in § 47-1803.02(b), of every member of the household” for “have the same meaning as ‘household income’ in § 47-1806.06(b)(2)”. Prior to amendment, subpar. (A) of par. (3) had read as follows: “(A) Owns an eligible residence as his or her principal place of residence and has resided in the eligible residence for at least 7 years; and,”.
D.C. Law 16-191, in par. (4), validated a previously made technical correction.
For temporary (90 day) amendment of section, see § 2(b) of Lower Income, Long-term Homeowner Credit Administration Emergency Act of 2004 (D.C. Act 15-421, May 10, 2004, 51 DCR 5174).
For temporary (90 day) amendment of section, see § 1172(b) of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236).
For temporary (90 day) amendment of section, see § 1172(b) of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR).
For temporary (90 day) amendment of section, see § 10 of Finance and Revenue Technical Amendments Second Emergency Amendment Act of 2006 (D.C. Act 16-585, December 28, 2006, 54 DCR 340).
For temporary (225 day) amendment of section, see § 2(b) of Lower Income, Long-Term Homeowner Credit Administration Temporary Act of 2004 (D.C. Law 15-179, September 8, 2004, law notification 51 DCR 9221).
Short title of subtitle P of title I of Law 15-205: Section 1171 of D.C. Law 15-205 provided that subtitle P of title I of the act may be cited as Lower Income, Long-Term Homeowner Credit Administration Act of 2004.
(a) To receive the credit allowed by § 47-1806.09a, the eligible resident shall submit, with the resident’s District of Columbia income tax return, an application containing any forms and information prescribed by the Mayor. If the resident is not required to file a District of Columbia income tax return, the resident shall submit an application containing any forms and information in a manner that the Mayor shall prescribe.
(b) If the resident does not submit the application required by subsection (a) of this section within 12 months after the last day of the tax year for which the credit may first be requested, the credit shall not be allowed.
(c) An eligible resident may apply for the credit allowed by § 47-1806.09a or the credit allowed by § 47-1806.08a [repealed], but shall not be eligible for both tax credits. No person may apply for any of the credits if another person in the household has applied for any of the credits.
(d) An eligible resident in a household may seek a pro rata contribution from the eligible resident who receives the credit. The eligible resident who does not receive the credit shall not have any right against the District of Columbia to claim or recover the credit or any portion thereof, whether at law or in equity.
(e) Notwithstanding subsection (a) of this section, an eligible resident shall not be required to submit an application with the eligible resident’s 2003 District of Columbia personal income tax return.
This section is referenced in § 47-1806.09a, § 47-1806.09c, and § 47-1806.09d.
D.C. Law 15-205, in subsec. (a), substituted “§ 47-1806.09a” for “§ 47-1806.09b”; in subsec. (b), substituted “tax” for “taxable”; in subsec. (c), added a new sentence at the end; and added subsecs. (d) and (e).
For temporary (90 day) amendment of section, see § 2(d) of Lower Income, Long-term Homeowner Credit Administration Emergency Act of 2004 (D.C. Act 15-421, May 10, 2004, 51 DCR 5174).
For temporary (90 day) amendment of section, see § 1172(d) of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236).
For temporary (90 day) amendment of section, see § 1172(d) of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725).
For temporary (225 day) amendment of section, see § 2(d) of Lower Income, Long-Term Homeowner Credit Administration Temporary Act of 2004 (D.C. Law 15-179, September 8, 2004, law notification 51 DCR 9221).
If, pursuant to an audit or other review of an application filed under § 47-1806.09b, the Mayor determines the amount of the credit has been incorrectly computed, the Mayor shall determine the correct amount of the credit and notify the eligible resident in accordance with the procedures set forth in § 47-1812.05.
(a) If the Mayor determines, before the credit is allowed, that an application filed under § 47-1806.09b was filed with fraudulent intent, the Mayor shall deny the application.
(c) The remedies authorized by this section shall be in addition to any other remedy allowed by law.
For temporary (90 day) amendment of section, see § 2(e) of Lower Income, Long-term Homeowner Credit Administration Emergency Act of 2004 (D.C. Act 15-421, May 10, 2004, 51 DCR 5174).
For temporary (90 day) amendment of section, see § 1172(e) of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236).
For temporary (90 day) amendment of section, see § 1172(e) of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725).
For temporary (225 day) amendment of section, see § 2(e) of Lower Income, Long-Term Homeowner Credit Administration Temporary Act of 2004 (D.C. Law 15-179, September 8, 2004, law notification 51 DCR 9221).
If the credit allowed under § 47-1806.09a exceeds the total income tax liability of the eligible resident under § 47-1806.03 for the tax year in which the credit is allowed, the eligible resident may claim a refund in the amount of the excess.
D.C. Law 15-205 substituted “§ 47-1806.09a” for “§ 47-1806.08a” and substituted “tax” for “taxable”.
For temporary (90 day) amendment of section, see § 2(f) of Lower Income, Long-term Homeowner Credit Administration Emergency Act of 2004 (D.C. Act 15-421, May 10, 2004, 51 DCR 5174).
For temporary (90 day) amendment of section, see § 1172(f) of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236).
For temporary (90 day) amendment of section, see § 1172(f) of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725).
For temporary (225 day) amendment of section, see § 2(f) of Lower Income, Long-Term Homeowner Credit Administration Temporary Act of 2004 (D.C. Law 15-179, September 8, 2004, law notification 51 DCR 9221).
(a) Sections 47-1806.09 through 47-1806.09f shall apply for the income tax years beginning after December 31, 2002.
(b) An eligible resident shall apply for the tax credit under § 47-1806.09a using an application form to be developed by the Office of Tax and Revenue. For tax year 2003, this form shall be developed by the Chief Financial Officer by April 1, 2004.
For temporary (90 day) amendment of section, see § 2(b) of Low-income, Long-Term Homeowner’s Protection Clarification Emergency Act of 2004 (D.C. Act 15-380, February 27, 2004, 51 DCR 2649).
For temporary (90 day) amendment of section, see § 2(g) of Lower Income, Long-term Homeowner Credit Administration Emergency Act of 2004 (D.C. Act 15-421, May 10, 2004, 51 DCR 5174).
For temporary (90 day) amendment of section, see § 1172(g) of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236).
For temporary (90 day) amendment of section, see § 1172(g) of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725).
For temporary (225 day) amendment of section, see § 2(b) of Low-Income, Long-Term Homeowner’s Protection Clarification Temporary Act of 2004 (D.C. Law 15-161, May 18, 2004, law notification 51 DCR 5701).
For temporary (225 day) amendment of section, see § 2(g) of Lower Income, Long-Term Homeowner Credit Administration Temporary Act of 2004 (D.C. Law 15-179, September 8, 2004, law notification 51 DCR 9221).
(1) “Average annual net backpay and frontpay amount” means the amount equal to the excess of employment discrimination backpay and frontpay over the amount of deductions that would have been allowable but for subsection (b)(1)(B) of this section, divided by the number of years in the backpay period and frontpay period.
(2) “Backpay” means amounts includible in gross income in the taxable year as compensation which is attributable to services performed, or that would have been performed, but for a claimed violation of law, as an employee, former employee, or prospective employee in a prior taxable year for the taxpayer’s employer, former employer, or prospective employer.
(3) “Backpay period” means the period during which services are performed, or would have been performed, to which backpay is attributable. If the period is not equal to a whole number of taxable years, the period shall be increased to the next highest number of whole taxable years.
(4) “Employment discrimination backpay or frontpay” means backpay or frontpay receivable, whether as a lump sum or periodic payments, on account of a claim of unlawful employment discrimination.
(B) Received from the settlement of such a claim.
(6) “Frontpay period” means the period of foregone employment to which frontpay is attributable. If the period is not equal to a whole number of taxable years, the period shall be increased to the next highest number of whole taxable years.
(B) The amount by which the tax determined under paragraph (1) of this subsection would increase if the amount on which such tax is determined were increased by the average annual net backpay and frontpay amount.
Section 3 of D.C. Law 14-165 provided that section 2 shall apply to taxable years beginning on January 1, 2001.
“Feepayer” defined, see § 47-2751.
Income and franchise taxes, gross income, items included and excluded, see § 47-1803.02.
Income and franchise taxes, gross income, same—deductions, exceptions, see § 47-1803.03.
Income and franchise taxes, returns, same—filing, fiscal year, filing dates, see § 47-1805.03.
Tax on unincorporated businesses, “unincorporated business” defined, see § 47-1808.01.
For temporary (90 day) addition, see § 2(b) of Employment of Returning Veteran’s Tax Credit Emergency Act of 2008 (D.C. Act 17-654, January 6, 2009, 56 DCR 933).
“§ 47-1806.12. Tax credit for hiring qualified veterans.
“(b) For taxable years beginning on or after January 1, 2009, an employer shall be allowed a credit against the tax imposed by § 47-1806.03 in an amount equal to 10% of the wages paid by the employer to a qualified veteran during the first 24 calendar months in which the employer employs the qualified veteran. The credit under this section shall not exceed $5,000 in the aggregate for each qualified veteran who is employed.
“(3) A total of $2,500 for each qualified veteran.
Section 3 of D.C. Law 16-97 provided that section 2 shall apply as of January 1, 2006.
(2) For a qualified alternative fuel vehicle refueling property, $10,000 per qualified alternative fuel vehicle refueling property or vehicle charging station.
(3) Construction or purchase of any structure.
(c) The credit claimed under this section in any one tax year may not exceed the taxpayer’s tax liability under § 47-1806.03 for that year.
(d) If the amount of the tax credit permitted under this section exceeds the tax otherwise due under § 47-1806.03, the amount of the credit not used may be carried forward for up to 2 tax years. The credit shall not be refundable.
(e) If the alternative fuel storage and dispensing equipment or charging equipment on a qualified alternative fuel vehicle refueling property is no longer used to dispense or sell alternative fuel to the public, any unused tax credit shall be forfeited and the taxpayer may not claim a tax credit for the portion of the tax year after the date on which the alternative fuel storage and dispensing equipment or charging equipment was no longer used to dispense or sell alternative fuel to the public.
(2) “Eligible applicant” means a resident who is an owner or lessee of a qualified alternative fuel vehicle refueling property or a qualified private residence.
(3) “Qualified alternative fuel vehicle refueling property” means a property in the District that contains equipment available for use by the public for storing and dispensing alternative fuel, including charging electrically.
(4) “Qualified private residence” means a property that is the dwelling of a person that has a vehicle-charging station.
For temporary (90 days) addition of this section, see § 7082(b) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).
For temporary (90 days) addition of this section, see § 7072(b) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).
For temporary (90 days) addition of this section, see § 7072(b) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).
(a) Beginning with the taxable year after December 31, 2013, through the taxable year ending December 31, 2026, there shall be allowed against the tax imposed by § 47-1806.03 a credit in the amount of 50% of the equipment and labor costs directly attributable to the cost to convert a motor vehicle licensed in the District that operates on petroleum diesel or petroleum derived gasoline to a motor vehicle that operates on an alternative fuel, not to exceed $19,000 per vehicle.
(b) The credit claimed under this section in any one tax year may not exceed the taxpayer’s tax liability under § 47-1806.03 for that year. The credit shall not be refundable.
(c) For the purposes of this section, the term “alternative fuel” shall have the same meaning as provided in § 47-1806.12(f)(1).
(1) "Child development facility" shall have the same meaning as provided in § 7-2031(3).
(2) "Consumer Price Index" means the Consumer Price Index for All Urban Consumers, published by the Bureau of Labor Statistics of the Department of Labor, or any successor agency.
(3) "Eligible child" means a dependent, claimed by a taxpayer, who has not reached the age of 4 years by September 30 of the taxable year.
(4) "Eligible child care expenses" means payments made by a taxpayer to a child development facility for child care services of an eligible child during the taxable year but does not include any payments for child care services provided after August 31 of the taxable year of an eligible child who meets the age requirement for enrollment under § 38-273.02(a).
(b)(1) For taxable years beginning after December 31, 2017, a taxpayer shall be allowed a credit against the tax imposed under this subchapter for eligible child care expenses paid by the taxpayer.
(2) The amount of the credit shall be the lesser of the total amount of all eligible child care expenses paid by the taxpayer in the taxable year or $1,000 per eligible child.
(3) The credit claimed under this section in a taxable year may exceed the taxpayer's tax liability under this subchapter for that taxable year and shall be refundable to the taxpayer claiming the credit.
(c) In the case of a return made for a fractional part of a taxable year, the credit shall be reduced to an amount that bears the same ratio to the full credit provided as the number of months in the period for which the return is made to 12 months.
(C) Married filing separately: $375,000.
(e) The Chief Financial Officer may issue rules regarding the records required to be maintained and provided by a taxpayer and a child development facility to substantiate any credits claimed under this section.
(f) The credit under this section shall not be allowed for taxable years beginning after December 31, 2018.
Section 7263 of D.C. Law 22-168 provided that the creation of this section by section 7262(b) of D.C. Law 22-168 shall apply as of January 1, 2018.
For temporary (90 days) creation of this section, see § 7262(b) of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).
For temporary (90 days) creation of this section, see § 7262(b) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
Applicability of D.C. Law 22-212: § 301 of D.C. Law 22-212 provided that the creation of this section by § 101(b) of D.C. Law 22-212 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.

References: § 47

§ 47

§ 47

§ 47

§ 47

§ 47

§ 47

§ 47

§ 47

§ 47
 § 47
 § 47
 § 47
 § 47
 § 1
 § 47
 § 47
 § 47
 § 47
 § 47
 § 47
 § 47
 § 47
 § 7172
 § 7172
 § 802
 § 6
 § 8009
 § 8009
 § 7022
 § 7012
 § 7012
 § 2
 § 21
 § 21
 § 21
 § 21
 § 1
 § 47
 § 47
 § 7172
 § 7172
 § 2
 § 201
 § 7022
 § 7012
 § 7012
 § 2
 § 7012
 § 7012
 § 2
 § 1052
 § 7062
 § 4
 § 2302
 § 2302
 § 4
 § 47
 § 2212
 § 47
 § 47
 § 47
 § 47
 § 401
 § 47
 § 47
 § 47
 § 47
 § 47
 § 47
 § 47
 § 2
 § 1172
 § 1172
 § 10
 § 2
 § 47
 § 47
 § 47
 § 47
 § 47
 § 47
 § 2
 § 1172
 § 1172
 § 2
 § 47
 § 47
 § 47
 § 2
 § 1172
 § 1172
 § 2
 § 47
 § 47
 § 2
 § 1172
 § 1172
 § 2
 § 47
 § 2
 § 2
 § 1172
 § 1172
 § 2
 § 2
 § 47
 § 47
 § 47
 § 47
 § 47
 § 2
 § 47
 § 47
 § 47
 § 7082
 § 7072
 § 7072
 § 47
 § 47
 § 47
 § 7
 § 38
 § 7262
 § 7262
 § 301
 § 101