Source: https://development.code.dccouncil.us/dc/council/code/titles/47/chapters/18/subchapters/VI/
Timestamp: 2019-06-18 17:21:00
Document Index: 632555991

Matched Legal Cases: ['§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§\u200247', '§ 1', '§ 2', '§\u200247', '§\u200247', '§ 47', '§ 47', '§ 47', '§ 47', '§ 1', '§ 3', '§ 413', '§ 1201', '§ 7', '§ 5', '§ 701', '§ 201', '§ 401', '§ 601', '§ 1201', '§ 109', '§ 2', '§ 2', '§ 2702', '§ 802', '§ 2', '§ 41', '§ 8009', '§ 37', '§ 7012', '§ 7172', '§\u200247', '§\u200247', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 7172', '§ 7172', '§\u2002802', '§\u20026', '§\u20028009', '§\u20028009', '§ 7022', '§ 7012', '§ 7012', '§ 2', '§\u200247', '§\u200221', '§\u200221', '§\u200221', '§\u200221', '§ 1', '§ 5', '§ 9', '§ 401', '§ 2', '§ 4', '§ 110', '§ 2', '§ 2', '§ 50', '§ 3', '§ 114', '§ 2', '§ 2202', '§ 2', '§ 1052', '§ 7002', '§ 7012', '§ 7041', '§ 7172', '§\u200247', '§\u200247', '§ 47', '§ 47', '§ 7172', '§ 7172', '§\u20021052', '§\u20022', '§\u2002201', '§ 7022', '§ 7012', '§ 7012', '§ 2', '§ 7012', '§ 7012', '§ 2', '§ 7016', '§\u20021052', '§ 7062', '§ 2', '§\u200247', '§ 47', '§ 2704', '§ 302', '§ 4', '§ 2302', '§\u20024', '§\u20022302', '§\u20022302', '§\u20024', '§ 47', '§ 302', '§ 2212', '§ 4', '§ 2302', '§ 47', '§\u20022212', '§\u200247', '§\u200247', '§ 47', '§ 47', '§ 47', '§ 47', '§ 401', '§ 33', '§ 1172', '§ 77', '§ 47', '§ 47', '§ 4', '§\u2002401', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§\u20022', '§\u20021172', '§\u20021172', '§\u200210', '§\u20022', '§ 47', '§ 47', '§ 47', '§ 401', '§ 1172', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§\u20022', '§\u20021172', '§\u20021172', '§\u20022', '§ 47', '§ 47', '§ 401', '§ 47', '§ 401', '§ 1172', '§ 47', '§ 47', '§\u20022', '§\u20021172', '§\u20021172', '§\u20022', '§ 47', '§ 47', '§ 401', '§ 1172', '§ 47', '§ 47', '§\u20022', '§\u20021172', '§\u20021172', '§\u20022', '§ 47', '§ 401', '§ 1172', '§ 47', '§\u20022', '§\u20022', '§\u20021172', '§\u20021172', '§\u20022', '§\u20022', '§ 47', '§ 2', '§ 6', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§\u20022', '§ 47', '§ 47', '§ 47', '§ 47', '§ 47', '§ 7072', '§ 7082', '§ 7072', '§ 7072', '§ 47', '§ 47', '§ 47', '§ 201', '§ 3', '§ 7', '§ 38', '§ 7262', '§ 7262', '§ 7262', '§ 101', '§ 301', '§ 101']

D.C. Law Library - Subchapter VI. Tax on Residents and Nonresidents.
§ 47–1806.04. Tax on residents and nonresidents — Credits — In general.
§ 47–1806.08. Tax on residents and nonresidents; credits; targeted historic housing credit — Definitions. [Repealed]
§ 47–1806.08a. Tax on residents and nonresidents — Credits — Targeting housing historic credit — Allowable credit. [Repealed]
§ 47–1806.08b. Tax on residents and nonresidents — Refund of credit.
§ 47–1806.08c. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Transferability of credit. [Repealed]
§ 47–1806.08d. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Lien; cancellation of credit; penalty. [Repealed]
§ 47–1806.08e. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability to nonprofit corporations. [Repealed]
§ 47–1806.08f. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Cap; administrative costs. [Repealed]
§ 47–1806.08g. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability date; Mayoral certification. [Repealed]
§ 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.
§ 47–1806.11. Tax on residents and nonresidents — Credits — Energy conservation credit. [Repealed]
§ 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.
§ 47–1806.14. Tax on residents and nonresidents — Credits — Tax credit for farm to food donations. [Repealed]
§ 47–1806.15. Early learning tax credit.
§ [47-1806.16]. Tax on residents and nonresidents - Credits - Tax credit for food donations. [Not Funded]
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.
(July 16, 1947, 61 Stat. 343, ch. 258, art. I, title VI, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-1806.1.
1973 Ed., § 47-1567.
This section is referenced in § 47-1803.03, § 47-1808.06, and § 47-1809.03.
(a)(1) In the case of a taxable year beginning after December 31, 1986, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
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.
(2) In the case of a taxable year beginning after December 31, 1987, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
Over $20,000 $1,400, plus 9.5% of the excess over $20,000.
(3) In the case of a taxable year beginning after December 31, 1999, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
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.
(4)(A) In the case of a taxable year beginning after December 31, 2000, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
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.
(5)(A) In the case of a taxable year beginning after December 31, 2003, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
Not over $10,000 5.0% of the taxable income.
Over $30,000 $2,000, plus 9.0% of the excess over $30,000.
(6)(A) In the case of a taxable year beginning after December 31, 2004, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
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.
(B) Subparagraph (A) of this paragraph shall not apply if:
(i) The certification by the Chief Financial Officer required by § 47-387.01 demonstrates that the accumulated general fund balance for the immediately preceding fiscal year is less than 5% of the general fund operating budget for the current fiscal year, the nominal GDP growth is less than or equal to 3.5%, or the real GDP growth is less than or equal to 1.7%; or
(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.
(7)(A) In the case of a taxable year beginning after December 31, 2005, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
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.
(8)(A) [Expired].
(B) This paragraph shall expire on January 1, 2015.
(9) In the case of the taxable year beginning after December 31, 2014, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
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.
(10) In the case of taxable years beginning after December 31, 2015, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
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.
(July 16, 1947, 61 Stat. 344, ch. 258, art. I, title VI, §§ 3, 4; May 27, 1949, 63 Stat. 132, ch. 146, title IV, § 413; May 18, 1954, 68 Stat. 117, ch. 218, title XII, § 1201; Mar. 31, 1956, 70 Stat. 70, ch. 154, §§ 7, 8; Sept. 4, 1957, 71 Stat. 606, Pub. L. 85-281, § 5; Sept. 30, 1966, 80 Stat. 858, Pub. L. 89-610, title VII, § 701; Aug. 2, 1968, 82 Stat. 612, Pub. L. 90-450, title II, § 201; June 30, 1970, 84 Stat. 366, Pub. L. 91-297, title IV, § 401; Oct. 21, 1975, D.C. Law 1-23, title VI, § 601(9), 22 DCR 2110; June 15, 1976, D.C. Law 1-70, title XII, § 1201(a), 23 DCR 564; June 11, 1982, D.C. Law 4-118, § 109, 29 DCR 1770; Oct. 1, 1987, D.C. Law 7-29, § 2(f)(2), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 20, 1999, D.C. Law 13-38, § 2702(h), 46 DCR 6373; Oct. 1, 2002, D.C. Law 14-190, § 802(b), 49 DCR 6968; Mar. 14, 2007, D.C. Law 16-292, § 2(d), 54 DCR 1080; Sept. 12, 2008, D.C. Law 17-231, § 41(h), 55 DCR 6758; Sept. 20, 2012, D.C. Law 19-168, § 8009(b), 59 DCR 8025; Sept. 26, 2012, D.C. Law 19-171, § 37(c), 59 DCR 6190; Feb. 26, 2015, D.C. Law 20-155, § 7012(c)(5), 61 DCR 9990; Dec. 13, 2017, D.C. Law 22-33, § 7172(c), 64 DCR 7652.)
1981 Ed., § 47-1806.3.
1973 Ed., § 47-1567b.
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).
Section 6 of D.C. Law 19-53 added subsec. (a)(8) to read as follows:
“(8)(A) In the case of a taxable year beginning after December 31, 2011, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
“If the taxable income is: ...... The tax is:
“Not over $ 10,000 ...... 4% of the taxable income
“Over $ 10,000 but not over $ 40,000 ...... $ 400, plus 6% of the excess over $ 40,000.
“Over $ 40,000 but not over $ 350,000 ...... $ 2,200, plus 8.5% 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.”.
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.
(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.
(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.
(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.
(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.
(July 16, 1947, 61 Stat. 345, ch. 258, art. I, title VI, § 5; Mar. 31, 1956, 70 Stat. 71, ch. 154, § 9; Apr. 19, 1977, D.C. Law 1-124, title IV, § 401(d)(1), 23 DCR 8749; Mar. 3, 1979, D.C. Law 2-146, §§ 2, 3, 25 DCR 6987; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; June 11, 1982, D.C. Law 4-118, § 110, 29 DCR 1770; June 24, 1987, D.C. Law 7-9, § 2(i), 34 DCR 3283; Oct. 1, 1987, D.C. Law 7-29, § 2(f)(3)-(5), 34 DCR 5097; May 10, 1989, D.C. Law 7-231, § 50, 36 DCR 492; Sept. 20, 1989, D.C. Law 8-25, § 3, 36 DCR 4721; Sept. 26, 1995, D.C. Law 11-52, § 114, 42 DCR 3684; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 19, 2000, D.C. Law 13-172, § 2202, 47 DCR 6308; Sept. 6, 2001, D.C. Law 14-22, § 2, 48 DCR 5751; Oct. 20, 2005, D.C. Law 16-33, § 1052, 52 DCR 7503; Aug. 16, 2008, D.C. Law 17-219, § 7002, 55 DCR 7598; Feb. 26, 2015, D.C. Law 20-155, § 7012(c)(6), 61 DCR 9990; Oct. 22, 2015, D.C. Law 21-36, §§ 7041, 7062, 62 DCR 10905; Dec. 13, 2017, D.C. Law 22-33, § 7172(d), 64 DCR 7652.)
1981 Ed., § 47-1806.4.
1973 Ed., § 47-1567d.
This section is referenced in § 47-1816.03 and § 47-4214.
D.C. Law 13-172 added subsec. (f) and in subsec. (e)(2) substituted “a resident” for “any resident” and inserted “or who has elected to claim the earned income tax credit provided for in subsection (f) of this section.”
“(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.
“(3) The credit allowed under this subsection shall be refundable.”
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”.
Section 1053 of D.C. Law 16-33 provided that § 1052(b) shall apply for taxable years beginning after December 31, 2005.
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.
(July 25, 1989, D.C. Law 8-17, § 2(c), 36 DCR 4160.)
1981 Ed., § 47-1806.5.
Beginning February 1, 2000, in addition to the operative rate reductions provided for in this title, the Mayor and the Council shall consider reducing the highest individual income tax rate in § 47-1806.03 to a goal of 8% or lower, if:
(1) the Comprehensive Annual Financial Report for the immediately preceding fiscal year shows that actual local source general fund revenue exceeds the original forecast of such revenue presented in the immediately preceding fiscal year’s budget submission to Congress;
(2) The Chief Financial Officer certifies that less than half of the excess local source general fund revenue for the immediately preceding fiscal year is derived from non-recurring sources;
(3) The Chief Financial Officer certifies that the nominal GDP growth is greater than or equal to 3.5%, and the real GDP growth is greater than or equal to 1.7%; and
(4) The Mayor and the Council shall consider the need for further tax reductions in conjunction with other government needs.
(Oct. 20, 1999, D.C. Law 13-38, § 2704(b), 46 DCR 6373.)
“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”.
(Apr. 19, 2002, D.C. Law 14-114, § 302(b)(2), 49 DCR 1468; Mar. 14, 2007, D.C. Law 16-294, § 4, 54 DCR 1086; Sept. 18, 2007, D.C. Law 17-20, § 2302, 54 DCR 7052.)
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.
(Apr. 19, 2002, D.C. Law 14-114, § 302(b)(2), 49 DCR 1468; Oct. 20, 2005, D.C. Law 16-33, § 2212(b), 52 DCR 7503; Mar. 14, 2007, D.C. Law 16-294, § 4, 54 DCR 1086; Sept. 18, 2007, D.C. Law 17-20, § 2302, 54 DCR 7052.)
D.C. Law 16-33, rewrote section, which had read:
“The Mayor may approve up to $1,250,000 of credits under § 47-1806.08a each fiscal year from fiscal year 2003 through fiscal year 2006.”
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.
For the purposes of §§ 47-1806.09 through 47-1806.09f, the term:
(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.
(3) “Eligible resident” means a resident, as defined in § 47-1801.04(17), who:
(A)(i) Owns an eligible residence as his principal place of residence and has resided in the eligible residence for at least 7 consecutive years immediately prior to the last day of the tax year; or
(ii) Is a shareholder or member of a cooperative housing association, occupies by right an eligible residence by reason of his ownership of a stock or membership certificate, proprietary lease, or other evidence of membership in the cooperative housing association, and has resided in the eligible residence as his or her principal place of residence for at least 7 consecutive years immediately prior to the last day of the tax year; and
(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.
(Apr. 19, 2002, D.C. Law 14-114, § 401(b), 49 DCR 1468; Oct. 19, 2002, D.C. Law 14-213, §§ 33(s), 35(a), 49 DCR 8140; Dec. 7, 2004, D.C. Law 15-205, § 1172(b), 51 DCR 8441; Mar. 2, 2007, D.C. Law 16-191, § 77, 53 DCR 6794.)
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.
(Apr. 19, 2002, D.C. Law 14-114, § 401(b), 49 DCR 1468; Dec. 7, 2004, D.C. Law 15-205, § 1172(d), 51 DCR 8441.)
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.
(Apr. 19, 2002, D.C. Law 14-114, § 401(b), 49 DCR 1468.)
(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.
(Apr. 19, 2002, D.C. Law 14-114, § 401(b), 49 DCR 1468; Dec. 7, 2004, D.C. Law 15-205, § 1172(e), 51 DCR 8441.)
D.C. Law 15-205 repealed subsec. (b) which had read as follows: “(b) If the Mayor determines, after a credit has been allowed against income taxes otherwise payable to the District, that an application filed under § 47-1806.09c was filed with fraudulent intent, the credit shall be canceled, the amount of the credit allowed shall be assessed against the applicant, and the amount assessed may be collected in the manner provided by § 47-412.”
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.
(Apr. 19, 2002, D.C. Law 14-114, § 401(b), 49 DCR 1468; Dec. 7, 2004, D.C. Law 15-205, § 1172(f), 51 DCR 8441.)
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.
(Apr. 19, 2002, D.C. Law 14-114, § 401(b), 49 DCR 1468; Dec. 7, 2004, D.C. Law 15-205, § 1172(g), 51 DCR 8441.)
D.C. Law 15-205 rewrote subsec. (b) which had read as follows: “(b) The Mayor shall certify to the Office of Tax and Revenue and to each owner of each property that the owner is an eligible resident, that the property is an eligible residence qualified for the tax credit allowed under § 47-1806.09a, and the dollar amount of the improvements to the property qualifying for the credit. The certification shall specify the record owner; address; full legal description; and the dollar amount of the qualified improvements under this section. The certification shall be delivered to both the qualified property owner and Office of Tax and Revenue on or before the first day the tax year in which the credit is first claimed. In addition, the certification shall be attached to the owner’s District of Columbia income tax return to claim the credit.”
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.
(5) “Frontpay” means amounts includible in gross income in the taxable year as compensation which is attributable to employment that would have been performed but for a claimed violation of law, in a subsequent taxable year, and which are:
(A) Ordered, recommended, or approved by any government entity to satisfy a claim for violation of law; or
(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) If employment discrimination backpay or frontpay is received during a taxable year, the tax imposed under § 47-1806.03 for the taxable year shall not exceed the sum of:
(1) The tax which would be so imposed if:
(A) No amount of backpay or frontpay were included in gross income for the year; and
(B) No deductions were allowed for the year for expenses (otherwise allowable as a deduction to the taxpayer for the year) in connection with making or prosecuting any claim of unlawful employment discrimination by or on behalf of the taxpayer; and
(A) The number of years in the backpay period and frontpay period; and
(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.
(June 25, 2002, D.C. Law 14-165, § 2(b)(2), 49 DCR 4261.)
Section 3 of D.C. Law 14-165 provided that section 2 shall apply to taxable years beginning on January 1, 2001.
Economic development zones, eligibility for tax incentives, see § 6-1504.
“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.
(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 on an eligible applicant by § 47-1806.03 a credit in the amount of 50% of the equipment and labor costs directly attributable to the purchase and installation of alternative fuel storage and dispensing or charging equipment on a qualified alternative fuel vehicle refueling property or in a qualified private residence; provided, that the credit shall not exceed:
(1) For a qualified private residence, $1,000 per vehicle charging station; or
(2) For a qualified alternative fuel vehicle refueling property, $10,000 per qualified alternative fuel vehicle refueling property or vehicle charging station.
(b) The equipment and labor costs for which a tax credit may be claimed under this section shall not include costs associated with the:
(1) Purchase of land, or access to land, to be used as a qualified alternative fuel vehicle refueling property;
(2) Purchase of an existing qualified alternative fuel vehicle refueling property; or
(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.
(f) For the purposes of this section, the term:
(1) “Alternative fuel” means a fuel used to power a motor vehicle that consists of one or more of the following:
(A) At least 85% ethanol;
(C) Compressed natural gas;
(D) Liquefied natural gas;
(E) Liquefied petroleum gas;
(F) Biodiesel, excluding kerosene;
(G) Electricity provided by a vehicle-charging station; or
(H) Hydrogen.
(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.
(Feb. 26, 2015, D.C. Law 20-155, § 7072(b), 61 DCR 9990.)
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).
(Apr. 30, 2015, D.C. Law 20-248, § 201(c)(2), 62 DCR 1504; Apr. 7, 2017, D.C. Law 21-257, § 3(b)(2), 64 DCR 2049.)
(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.
(d) Notwithstanding subsection (b) of this section, a taxpayer shall not be eligible to receive a credit under this section if:
(1) The taxpayer does not claim the eligible child as a dependent on the taxpayer's federal and District income tax returns for that taxable year;
(2) A person other than the taxpayer claimed the eligible child as a dependent on his or her federal and District income tax returns for that taxable year;
(3) Any child care subsidies authorized under Chapter 4 of Title 4 during the taxable year are received or paid on behalf of an eligible child of the taxpayer;
(4) A person other than the taxpayer received a credit under this section for the same taxable year for the same eligible child; or
(5) The taxpayer's District taxable income for the taxable year exceeds the following amounts for taxable year 2018 and thereafter, adjusted annually for inflation based on the Consumer Price Index:
(A) Single and head of household: $750,000;
(B) Married filing jointly: $750,000; or
(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.
(Oct. 30, 2018, D.C. Law 22-168, § 7262(b), 65 DCR 9388.)
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).
(Feb. 22, 2019, D.C. Law 22-212, § 101(b), 65 DCR 12927.)
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.