reglab/housing_qa huggingface dataset:
DC Code § 47-4669 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4669. Columbian Quarter Local Jobs and Tax Reduction Incentive

(a)(1) Notwithstanding the provisions of § 47-812(a), the real property tax rates and special real property tax rates for taxable Class 2 Properties located east of the east bank of the Anacostia River in the 600, 700, and 800 block of Howard Road, S.E., known as Columbian Quarter and described, as of October 30, 2018, as Lot 0817, Square 5788; Lots 0937-0938, 0097, 1022, 1025-1031, 1036-1037, Square 5860; and Lots 0082-0084, 0089, 0091, and 0990-0991, Square 5861 shall be $0.993 for each $100 of assessed value, when: (A) A Class 2 Property of at least 175,000 or more gross square feet is leased by a federal government tenant; (B) The Department of Consumer and Regulatory Affairs issues a Certificate of Occupancy for that Class 2 Property; and (C) The tax year is October 1, 2022 or later. (2) Once all conditions of paragraph (1) of this subsection are met, the tax rate established in paragraph (1) of this subsection shall continue in each tax year thereafter for 10 real property tax years. (b) Beginning with the real property tax year immediately following the last real property tax year for which the rate provided in subsection (a) of this section is effective, the real property tax rate shall increase in such real property tax year and in each succeeding such year by $0.04 for each $100 of assessed value until the tax rate is equal to the real property tax rate for Class 2 Properties provided by § 47-812.  (Oct. 30, 2018, D.C. Law 22-168, § 7242(b), 65 DCR 9388.)  Applicability Section 7243 of D.C. Law 22-168 provided that the creation of this section by section 7242(b) of D.C. Law 22-168 shall not apply to any tax year before October 1, 2022.  Emergency Legislation  For temporary (90 days) creation of this section, see § 7242(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 § 7242(b) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
DC Code § 47-4671 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4671. Mypheduh Films DBA Sankofa Video and Books, Lot 884, Square 2885

(a) The real property designated for tax purposes as Lot 884, Square 2885, located at 2714 Georgia Avenue, N.W., ("Property"), which is owned by Mypheduh Films, Inc., (dba) Sankofa Video and Books, shall be exempt from the tax imposed by Chapter 8 of this title for the period beginning October 1, 2019, and ending September 30, 2029; provided, that: (1) The Property is owned and maintained by Mypheduh Films, Inc., (dba) Sankofa Video and Books, or by an entity controlled, directly or indirectly, by Mypheduh Films, Inc., (dba) Sankofa Video and Books; (2) The Property is operated as a cafe, video store, or bookstore; (3) At least 51% of permanent jobs in the Sankofa Video and Books are filled by District residents, with a minimum of 30% of the District-resident jobs reserved for Ward One residents; and (4) All apprenticeships are reserved for District residents, with preference given to Ward One residents. (b)(1) In each year of the exemption period, the Mayor shall certify to the Office of Tax and Revenue the Property's eligibility for the exemption provided pursuant to subsection (a) of this section. (2) If at any time the Mayor determines that the Property has become ineligible for the exemption provided pursuant to subsection (a) this section, the Mayor shall notify the Office of Tax and Revenue and shall specify the date that the Property became ineligible.  (Sept. 11, 2019, D.C. Law 23-24, § 2, 66 DCR 9759.)  Applicability Section 7071 of D.C. Law 23-149 repealed section 4 of D.C. Law 23-24 that provided that the creation of this section by D.C. Law 23-24 is subject to the includsion of the law' fiscal effect in an approved budget and financial plan. Therefore that amendment has been implemented.  Applicability of D.C. Law 23-24: § 4 of D.C. Law 23-24 provided that the creation of this section by § 2 of D.C. Law 23-24 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.  For temporary (90 days) creation of this section, see section 2 of the MLK Gateway Real Property Tax Abatement Emergency Amendment Act of 2019 (D.C. Act 23-105, July 24, 2019, 66 DCR 9750).  Emergency Legislation  For temporary (90 days) creation of § 47-4672, see § 2 of MLK Gateway Real Property Tax Abatement Congressional Review Emergency Amendment Act of 2019 (D.C. Act 23-139, Oct. 23, 2019, 66 DCR 14318).  Temporary Legislation  For temporary (225 days) creation of § 47-4672, see § 2(b) of MLK Gateway Real Property Tax Abatement Temporary Amendment Act of 2019 (D.C. Law 23-28, Nov. 26, 2019, 66 DCR 13120).
DC Code § 47-4674 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 46 - Special Tax Incentives|§ 47-4674. D.C. Central Kitchen, Inc., Lot 0010, Square 0613

(a) Subject to subsection (b) of this section, real property taxes paid with respect to Lot 0010, Square 0613 shall be rebated to D.C. Central Kitchen, Inc. ("DCCK"), to the extent of DCCK's proportionate share of the real property tax incurred as reasonably allocated in relation to the assessed value of the space occupied, if: (1) DCCK is liable under the lease for its proportionate share of the real property tax; (2) DCCK applies for the rebate of real property tax by September 15 of the year in which the tax was payable as provided under § 47-811; and (3) The real property tax was paid. (b) The rebate shall be the amount of the real property tax passed through to DCCK under a lease with the lessor that was paid, directly or indirectly, by DCCK; except, that the amount of the rebate may not exceed $208,000 in any given year. (c) The application for the rebate shall include: (1) A copy of the lease with lessor; and (2) Documentation that the real property tax has been paid. (d) If a proper application as required by this section has been submitted and approved, the Chief Financial Officer shall rebate the real property tax on or before December 31 of the same year. (e) Upon [insert applicability date], the rebate provided pursuant to this section shall apply beginning with Tax Year 2022. (f) The rebate provided pursuant to this section shall be in addition to, and not in lieu of, any other tax, financial, or development incentive, tax credit, or any other type of incentive provided to DCCK under any District or federal program.  (July 29, 2021, D.C. Law 24-17, § 2(b), 68 DCR 006020.)  Applicability Applicability of D.C. Law 24-17: § 3 of D.C. Law 24-17 provided that the creation of this section by § 2(b) of D.C. Law 24-17 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.
DC Code § 47-4703 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 47 - Exemptions and Abatements Approval Requirements|§ 47-4703. Chief Financial Officer guidance

For the preparation of the financial analysis required by § 47-4701(b)(1)(F) and the annual certification required by § 47-4702, the Chief Financial Officer shall set forth guidance regarding the collection of information necessary to implement these sections.  (Sept. 14, 2011, D.C. Law 19-21, § 7142(b), 58 DCR 6226; Dec. 24, 2013, D.C. Law 20-61, § 7162(b), 60 DCR 12472.)  Effect of Amendments The 2013 amendment by D.C. Law 20-61 substituted “§ 47-4701(b)(1)(F)” for “§ 47-4701(b)(4).” Emergency Legislation For temporary (90 day) addition of sections, see §§ 13(c), 14 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 addition of § 47-4704, concerning the applicability of this chapter, see § 108(a) and (c) of the Fiscal Year 2013 Budget Support Technical Clarification Emergency Amendment Act of 2012 (D.C. Act 19-482, October 12, 2012, 59 DCR 12478). For temporary addition of § 47-4704, concerning the applicability of the chapter, see § 108(c) of the Fiscal Year 2013 Budget Support Technical Clarification Congressional Review Emergency Amendment Act of 2012 (D.C. Act 19-604, January 14, 2013, 60 DCR 1045), applicable as of January 10, 2013. For temporary (90 days) amendment of this section, see § 7162(b) of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827). For temporary (90 days) amendment of this section, see § 7162(b) of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311). Temporary Legislation Section 13(c) of D.C. Law 19-53 added a section to read as follows: “§ 47-4704. Applicability. ”This chapter shall apply as of October 1, 2011.“. Section 15(b) of D.C. Law 19-53 provided that the act shall expire after 225 days of its having taken effect. Section 108(c) of D.C. Law 19-226 added section 47-4704 to read as follows: “§ 47-4704. Applicability. “This chapter shall apply as of October 1, 2011.” Section 402(b) of D.C. Law 19-226 provided that the act shall expire after 225 days of its having taken effect. Section 4(b) of D.C. Law 19-235 provided that the act shall expire after 225 days of its having taken effect. Short Title Section 7161 of D.C. Law 20-61 provided that Subtitle P of Title VII of the act may be cited as the “Tax Abatement Financial Analysis Requirements Act of 2013”. Editor's Notes Applicability of D.C. Law 20-61: Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013.
DC Code § 47-4704 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 47 - Exemptions and Abatements Approval Requirements|§ 47-4704. Applicability

This chapter shall apply as of October 1, 2011.  (Dec. 24, 2013, D.C. Law 20-61, § 7157(c), 60 DCR 12472.)  Emergency Legislation For temporary (90 days) addition of this section, see § 7157(c) of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827). For temporary (90 days) addition of this section, see § 7157(c) of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311). Short Title Section 7151 of D.C. Law 20-61 provided that Subtitle O of Title VII of the act may be cited as the “Tax Clarification Amendment Act of 2013”. Editor's Notes Applicability of D.C. Law 20-61: Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013.
DC Code § 47-4801 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 48 - District of Columbia Low-Income Housing Tax Credit|§ 47-4801. Definitions

 *NOTE: This section has been amended by emergency legislation with identical permanent legislation that will become effective in January, 2022.*  For the purposes of this chapter, the term: (1) “Administrative costs” means the costs of the Department to administer, manage, and monitor the Low-Income Housing Tax Credit Program, including personnel costs. (1A) "Commissioner" means the Commissioner of the Department of Insurance, Securities, and Banking. (2) “Department” means the Department of Housing and Community Development, or its successor agency. (3) “Developer” means a person or entity that proposes to cause the acquisition, rehabilitation, or construction of affordable housing using tax credits provided under the District of Columbia’s Low-Income Housing Tax Credit Program. (4) “Director” means the Director of the Department. (5) “District of Columbia low-income housing tax credit” means the tax credit established by § 47-4802 pursuant to the Low-Income Housing Tax Credit Program. (6) "Federal low-income housing tax credit" means a tax credit claimed pursuant to section 42 of the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 42) (“1986 Internal Revenue Code”). (7) [Repealed]. (8) "Qualified project" means a rental housing development in the District that receives an allocation of federal low-income housing tax credits under 26 U.S.C. § 42(h)(1) or (4) after October 1, 2021, and with respect to which an extended low-income housing commitment pursuant to 26 U.S.C. § 42(h)(6)(B) between the owner of the rental housing development and the Department is executed on or after October 1, 2021. (9) “User fee” means a fee charged by the Department to a developer in connection with the District of Columbia's Low-Income Housing Tax Credit Program, including application, reservation, allocation, and monitoring fees.  (Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990; Dec. 3, 2020, D.C. Law 23-149, § 7202(b), 67 DCR 10493; Aug. 23, 2021, D.C. Act 24-159, § 2212(a), 68 DCR 008602.)  Emergency Legislation For temporary (90 days) addition of this chapter, see § 7152 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 chapter, see § 7142 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 chapter, see § 7142 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, see § 2(b) of the ABLE Program Trust Establishment Emergency Act of 2015 (D.C. Act 21-161, Oct. 19, 2015, 62 DCR 13725).
DC Code § 47-4802 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 48 - District of Columbia Low-Income Housing Tax Credit|§ 47-4802. Credit established

(a) There is established a District of Columbia low-income housing tax credit. (b) [Repealed]. (c) [Repealed]. (d) Only qualified projects are eligible for a District of Columbia low-income housing tax credit.  (Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990; Oct. 22, 2015, D.C. Law 21-36, § 7047, 62 DCR 10905; Oct. 8, 2016, D.C. Law 21-160, § 7132, 63 DCR 10775; Dec. 3, 2020, D.C. Law 23-149, § 7202(c), 67 DCR 10493.)  Effect of Amendments The 2015 amendment by D.C. Law 21-36 substituted “tax year 2016” for “tax year 2015” in (a)(2). Emergency Legislation For temporary (90 days) amendment of this section, see § 7017 of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).
DC Code § 47-4804 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 48 - District of Columbia Low-Income Housing Tax Credit|§ 47-4804. Recapture

(a) The owner of a qualified project eligible for the District of Columbia low-income housing tax credit shall submit a copy of the eligibility statement issued by the Department with respect to the qualified project at the time of filing the return required to be filed by the owner pursuant to § 47-1805.02. In the case of failure to attach the eligibility statement, a credit under this section shall not be allowed with respect to such qualified project for that year until the copy is provided to the Chief Financial Officer and the Commissioner. (b) If under section 42 of the 1986 Internal Revenue Code, as amended and in effect for the taxable year, a portion of any federal low-income housing tax credits taken on a low-income qualified project is required to be recaptured, the District of Columbia low-income housing tax credit authorized by this chapter with respect to such qualified District of Columbia project shall also be recaptured by the Office of Chief Financial Officer or Commissioner of Insurance, Securities, and Banking. The District of Columbia recapture amount shall be equal to the amount of the District of Columbia low-income housing tax credits previously claimed times a fraction, the numerator of which shall be the amount of recaptured federal low-income housing tax credits and the denominator of which shall be the amount of federal low-income housing tax credits previously claimed.  (Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990; Dec. 3, 2020, D.C. Law 23-149, § 7202(e), 67 DCR 10493.)
DC Code § 47-4805 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 48 - District of Columbia Low-Income Housing Tax Credit|§ 47-4805. Additional filings

The Chief Financial Officer, the Commissioner, or the Department may require the filing of additional documentation necessary to determine the eligibility or accuracy of a tax credit claimed under the provisions of this chapter through the promulgation of regulations.  (Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990; Dec. 3, 2020, D.C. Law 23-149, § 7202(f), 67 DCR 10493.)
DC Code § 47-4807 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 48 - District of Columbia Low-Income Housing Tax Credit|§ 47-4807. Compliance

(a) The Department, in consultation with the Chief Financial Officer and the Commissioner, shall monitor and oversee compliance with the District of Columbia’s Low-Income Housing Tax Credit Program and may promulgate regulations requiring the filing of additional documentation considered necessary to determine continuing eligibility for the District of Columbia low-income housing tax credit. (b) The Department, the Chief Financial Officer, or the Commissioner shall report specific occurrences of noncompliance to appropriate state, federal, and local authorities.  (Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990; Dec. 3, 2020, D.C. Law 23-149, § 7202(h), 67 DCR 10493.)
DC Code § 47-4808 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 48 - District of Columbia Low-Income Housing Tax Credit|§ 47-4808. Expiration of credits

Except for unused credits carried forward pursuant to § 47-4803(c) and for credits claimed under regulations promulgated by the Department consistent with the special rule set forth in section 42(f)(2) of the 1986 Internal Revenue Code , as amended and in effect for the taxable year, a qualified District of Columbia project shall not be eligible for any District of Columbia low-income housing tax credits for more than 11 taxable years.  (Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990.)
DC Code § 47-4809 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 48 - District of Columbia Low-Income Housing Tax Credit|§ 47-4809. Efficiency

The Department may pursue methods of enhancing the efficiency of the District of Columbia low-income housing tax credit program, including, (1) Pursuing opinions from the United States Department of Treasury’s Internal Revenue Service in the form of: (A) General Counsel memoranda; (B) Private letter rulings and other notices,: (C) Rulings; or (D) Guidelines; and (2) Reviewing other state low-income housing tax programs that have an option for taxpayers to receive such tax credit in the form of a loan generated by transferring the credit to a designated state entity.  (Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990.)
DC Code § 47-4810 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 48 - District of Columbia Low-Income Housing Tax Credit|§ 47-4810. Fees

The Department may charge a user fee equal to up to 1% of the District of Columbia low-income housing tax credits awarded to a qualified project to pay for the administrative costs associated with the establishment of a District of Columbia low-income housing tax credit. The user fee shall be deposited into the Low-Income Housing Tax Credit Fund, as established in § 42-2853.02.  (Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990.)  Emergency Legislation For temporary (90 days) addition of § 47-4811.01, concerning the ABLE Program Trust [see now § 47-4902], see § 2(c) of the ABLE Program Trust Establishment Emergency Act of 2015 (D.C. Act 21-161, Oct. 19, 2015, 62 DCR 13725).
DC Code § 47-4812 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 48 - District of Columbia Low-Income Housing Tax Credit|§ 47-4812. Rules

(a) The Mayor shall issue rules to implement the provisions of this chapter. (b) The Chief Financial Officer shall issue rules to implement § 47-4805.  (Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990.)
DC Code § 47-4902 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 49 - ABLE Program|§ 47-4902. ABLE Program Trust

(a)(1) In accordance with the Federal ABLE Act, there is established a qualified ABLE program, to be known as the ABLE Program Trust, that shall be established as a trust, which shall authorize an eligible individual to create an ABLE account to enable the eligible individual to benefit from the tax incentives provided under the Federal ABLE Act. (2)(A) The Chief Financial Officer, or the CFO’s designee, shall serve as the trustee of the Trust. (B) The Trust shall receive and hold all payments and contributions received from any public or private source, and the earnings on those payments and contributions, including: (i) Gifts; (ii) Bequests; (iii) Endowments; (iv) Federal and local grants; and (v) Any other funds intended for the Trust. (C) All deposits, and earnings on those deposits, held in the Trust shall constitute assets of the Trust and shall not be commingled with or revert to the General Fund of the District of Columbia or any special, emergency, or temporary fund of the District of Columbia at the end of any fiscal year or at any other time. (D) The Trust shall continue in existence as long as it holds any payments, contributions, or other funds or has any obligations and until its existence is terminated by law. (b) An eligible individual who seeks to save money for the payment of qualified disability expenses of a designated beneficiary may establish an ABLE account and shall enter into an ABLE Account Savings Agreement with the Trust. (c) The Chief Financial Officer shall take the action necessary to implement the ABLE Program Trust, promulgate regulations, and enter into ABLE Account Savings Agreements.  (Feb. 2, 2016, D.C. Law 21-61, § 2(b), 62 DCR 15281.)  Emergency Legislation For temporary (90 days) addition of § 47-4811.01, concerning the ABLE Program Trust [see now § 47-4902], see § 2(c) of the ABLE Program Trust Establishment Emergency Act of 2015 (D.C. Act 21-161, Oct. 19, 2015, 62 DCR 13725). For temporary (90 days) addition of this section, see § 2 of the ABLE Program Trust Establishment Congressional Review Emergency Act of 2016 (D.C. Act 21-279, Jan. 27, 2016, 63 DCR 1173). Temporary Legislation For temporary (225 days) addition of this section, see § 2 of the ABLE Program Trust Establishment Temporary Act of 2015 (D.C. Law 21-47, Jan. 9, 2016, 62 DCR 13993).