Source: http://dccode.elaws.us/code?no=47-1807.08
Timestamp: 2019-12-05 17:47:13
Document Index: 266451529

Matched Legal Cases: ['§ 47', '§ 47', '§ 2601', '§ 47', '§ 47', '§ 2']

§ 47-1807.08. Tax credit for corporations that provide an employee paid leave to serve as an organ or bone marrow donor.
(a) For the purposes of this section, the term "donor" means an individual who makes a gift of an organ, including eyes, or bone marrow.
(3) The credit shall not reduce the minimum tax liability of $100 under § 47-1807.02(b).
(c) This section shall not apply if the employee is eligible for leave under the Family and Medical Leave Act of 1993, approved February 5, 1993 (107 Stat. 6; 29 U.S.C. § 2601 et seq.).
"§ 47-1807.09. 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 § 47-1807.02 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 eligible veteran.
For temporary (90 day) addition, see § 2(c) of Employment of Returning Veteran's Tax Credit Emergency Act of 2008 (D.C. Act 17-654, January 6, 2009, 56 DCR 933).
Law 16-211, the "Organ and Bone Marrow Donor Act of 2006", was introduced in Council and assigned Bill No. 16-701, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on October 3, 2006, and November 14, 2006, respectively. Signed by the Mayor on December 4, 2006, it was assigned Act No. 16-536 and transmitted to both Houses of Congress for its review. D.C. Law 16-211 became effective on March 6, 2007.