reglab/housing_qa huggingface dataset:
DC Code § 47-1807.51 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VII-A - Job Growth Tax Credit|§ 47-1807.51. Definitions

For the purposes of this subchapter, the term: (1) “Credit certificate” means a statement issued by the Mayor, issued under § 47-1807.55, certifying that a project qualifies for the job growth tax credit and specifying the amount of the job growth tax credit allowed. (2) “Credit period” means a period of up to 60 consecutive months for which a taxpayer may claim the job growth tax credit that is calculated annually by the Mayor. The credit period shall not extend past December 31, 2020. (3) “Chief Financial Officer” means the Office of the Chief Financial Officer created by § 1-204.24a. (4) “FICA taxes” means the taxes imposed by section 3111(a) and (b) of the Internal Revenue Code of 1986. (5) “Job growth tax credit” means the credit against the franchise taxes imposed by subchapters VII and VIII of this chapter allowed pursuant to this subchapter. (6) “Mayor” means the Mayor of the District of Columbia (7) “Net job growth” means the difference between the total number of full-time equivalent employees, who are residents of the District of Columbia, employed by the taxpayer in the District of Columbia for the project at the end of each calendar year of the project and the total number of full-time equivalent employees, who are residents of the District of Columbia, employed by the taxpayer in the District of Columbia for the project at the commencement of the project. (8) “Project” means any business project that encourages, promotes, and stimulates economic development in key economic sectors and that is approved by the Mayor as specified in § 47-1807.54. (9) “Taxpayer” means a taxpayer engaged in trade or business.  (July 27, 2010, D.C. Law 18-202, § 2(c), 57 DCR 4746.)  Section References This section is referenced in § 47-1807.09. Emergency Legislation For temporary (90 day) repeal of § 4 of D.C. Law 18-202, see § 715 of Fiscal Year 2011 Supplemental Budget Support Emergency Act of 2010 (D.C. Act 18-694, January 19, 2011, 58 DCR 662). Editor's Notes Sections 3 and 4 of D.C. Law 18-202 provided: “Sec. 3. Sunset. “This act shall expire on January 1, 2030. “Sec. 4. Applicability. “This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.” Section 715 of D.C. Law 18-370 repealed section 3 of D.C. Law 18-202.
DC Code § 47-1807.52 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VII-A - Job Growth Tax Credit|§ 47-1807.52. Job growth tax credit

For tax years beginning on or after January 1, 2010, but prior to January 1, 2015, upon application by a taxpayer, in the order of priority received and not to exceed the annual amount allocated therefor in the budget and financial plan, the Mayor, in accordance with this subchapter, shall approve, and there may be allowed, to any taxpayer an annual job growth tax credit with respect to the franchise taxes imposed by subchapters VII and VIII of this chapter, for a credit period in an amount determined by the Mayor pursuant to § 47-1807.54.  (July 27, 2010, D.C. Law 18-202, § 2(c), 57 DCR 4746.)  Section References This section is referenced in § 47-1807.53 and § 47-1807.54.
DC Code § 47-1807.53 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VII-A - Job Growth Tax Credit|§ 47-1807.53. Job growth tax credit eligibility

The Mayor shall approve any job growth tax credits allowed by § 47-1807.52 if, during a credit period, a project shall: (1) Bring a net job growth of at least 10 new jobs to the District of Columbia with an average yearly wage of at least 120% of the average yearly wage of residents of the District of Columbia; (2) Increase income tax and payroll revenue for the District of Columbia; (3) Result in the retention of any new positions proposed by the project for at least one year; and (4) Be approved by the Mayor only if the project would not occur but for the job growth tax credit.  (July 27, 2010, D.C. Law 18-202, § 2(c), 57 DCR 4746.)  Section References This section is referenced in § 47-1807.55.
DC Code § 47-1807.55 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VII-A - Job Growth Tax Credit|§ 47-1807.55. Job growth tax credit administration

(a) A taxpayer that receives approval for a job growth tax credit shall notify the Mayor promptly if the project is canceled or otherwise becomes ineligible for the job growth tax credit, in which case the approval may be canceled. The approval shall be void if the taxpayer that receives approval does not commence the project within 1 1/2 years after the receipt of the approval or fails to meet the specific terms established by the Mayor under § 47-1807.54(a)(2). (b)(1) On or before March 1 of the calendar year after the commencement of the project, and each March 1 of any calendar year following a year of the credit period, a taxpayer that received approval under § 47-1808.54(a)(2) shall submit an annual request for a credit certificate to the Mayor. The request shall include documents that detail the number of employees hired for the project, the net job growth for the project, all documentation necessary to calculate the job growth tax credit, and any other information requested by the Mayor. (2) If the project has commenced and the project meets or exceeds the conditions of a project as specified in § 47-1807.53 and the specific terms established by the Mayor under § 47-1807.54(a)(2), the Mayor shall, on an annual basis, certify the project’s compliance with § 47-1807.53 and § 47-1807.54(a)(2), calculate the annual amount of the credit allowed as specified in § 47-1807.54(b)(2), and issue a credit certificate for that calendar year in that amount to the taxpayer. The credit certificate shall be submitted by the taxpayer to the Chief Financial Officer with the taxpayer’s income tax return for the tax year that includes December 31 of the calendar year for which the credit certificate is issued. (c) The Chief Financial Officer may audit the accounts of a taxpayer receiving a job growth tax credit up to 12 months following the issuance of any credit certificate. (d) The Mayor shall transmit an annual report to the Council, including information regarding all approvals granted and credit certificates issued in reference to the job growth tax credit, including the names of the recipients of the credits, the credit amounts claimed, and the total net job growth for each recipient.  (July 27, 2010, D.C. Law 18-202, § 2(c), 57 DCR 4746.)  Section References This section is referenced in § 47-1807.51.
DC Code § 47-1807.56 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VII-A - Job Growth Tax Credit|§ 47-1807.56. Rules

The Mayor, pursuant to Chapter 5 of Title 2, shall issue rules necessary to implement the provisions of this subchapter.  (July 27, 2010, D.C. Law 18-202, § 2(c), 57 DCR 4746.)  Section References This section is referenced in § 47-1808.09. Cross References Economic development zones, eligibility for tax incentives, see § 6-1504.
DC Code § 47-1807.61 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VII-B - Wheelchair-accessible vehicle tax credit. [Repealed]|§ 47-1807.61. Definitions. [Repealed]

[Repealed].  (Apr. 7, 2017, D.C. Law 21-242, § 3(c), 64 DCR 1608; Sept. 11, 2019, D.C. Law 23-16, § 7186, 66 DCR 8621.)  Applicability Applicability of D.C. Law 21-242: § 4 of D.C. Law 21-242 provided that the creation of this section by § 3(c) of D.C. Law 21-242 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. Emergency Legislation  For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).   For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).
DC Code § 47-1807.62 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VII-B - Wheelchair-accessible vehicle tax credit. [Repealed]|§ 47-1807.62. Wheelchair-accessible vehicle tax credit. [Repealed]

[Repealed].  (Apr. 7, 2017, D.C. Law 21-242, § 3(c), 64 DCR 1608; Sept. 11, 2019, D.C. Law 23-16, § 7186, 66 DCR 8621.)  Applicability Applicability of D.C. Law 21-242: § 4 of D.C. Law 21-242 provided that the creation of this section by § 3(c) of D.C. Law 21-242 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. Emergency Legislation  For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).   For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).
DC Code § 47-1807.63 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VII-B - Wheelchair-accessible vehicle tax credit. [Repealed]|§ 47-1807.63. Wheelchair-accessible vehicle tax credit eligibility. [Repealed]

[Repealed].  (Apr. 7, 2017, D.C. Law 21-242, § 3(c), 64 DCR 1608; Sept. 11, 2019, D.C. Law 23-16, § 7186, 66 DCR 8621.)  Applicability Applicability of D.C. Law 21-242: § 4 of D.C. Law 21-242 provided that the creation of this section by § 3(c) of D.C. Law 21-242 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. Emergency Legislation  For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).   For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).
DC Code § 47-1807.64 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VII-B - Wheelchair-accessible vehicle tax credit. [Repealed]|§ 47-1807.64. Wheelchair-accessible vehicle tax credit application, approval, and calculation. [Repealed]

[Repealed].  (Apr. 7, 2017, D.C. Law 21-242, § 3(c), 64 DCR 1608; Sept. 11, 2019, D.C. Law 23-16, § 7186, 66 DCR 8621.)  Applicability Applicability of D.C. Law 21-242: § 4 of D.C. Law 21-242 provided that the creation of this section by § 3(c) of D.C. Law 21-242 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. Emergency Legislation  For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).   For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).
DC Code § 47-1807.65 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VII-B - Wheelchair-accessible vehicle tax credit. [Repealed]|§ 47-1807.65. Wheelchair-accessible vehicle tax credit administration. [Repealed]

[Repealed].  (Apr. 7, 2017, D.C. Law 21-242, § 3(c), 64 DCR 1608; Sept. 11, 2019, D.C. Law 23-16, § 7186, 66 DCR 8621.)  Applicability Applicability of D.C. Law 21-242: § 4 of D.C. Law 21-242 provided that the creation of this section by § 3(c) of D.C. Law 21-242 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. Emergency Legislation  For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).   For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).
DC Code § 47-1807.66 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VII-B - Wheelchair-accessible vehicle tax credit. [Repealed]|§ 47-1807.66. Rules. [Repealed]

[Repealed].  (Apr. 7, 2017, D.C. Law 21-242, § 3(c), 64 DCR 1608; Sept. 11, 2019, D.C. Law 23-16, § 7186, 66 DCR 8621.)  Applicability Applicability of D.C. Law 21-242: § 4 of D.C. Law 21-242 provided that the creation of this section by § 3(c) of D.C. Law 21-242 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. Emergency Legislation  For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).   For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).
DC Code § 47-1808.02 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VIII - Tax on Unincorporated Businesses|§ 47-1808.02. Tax on unincorporated businesses — Definitions

For purposes of this subchapter, the term: (1) “Taxable income” means the amount of net income derived from sources within the District, within the meaning of §§ 47-1810.01 to 47-1810.03, in excess of the exemption granted under § 47-1808.04; provided, that taxable income shall not include the gross income of a qualified community development entity, as defined in section 45D(c)(1) of the Internal Revenue Code of 1986, that has received an allocation or suballocation of new markets tax credits pursuant to section 45D(f) of the Internal Revenue Code of 1986, but only to the extent that the gross income is derived from one or more qualified low-income community investments, as defined in section 45D(d)(1) of the Internal Revenue Code of 1986. (2) “Taxable period” means a taxable year, or a portion of a taxable year.  (July 16, 1947, 61 Stat. 346, ch. 258, art. I, title VIII, § 2; Sept. 26, 1984, D.C. Law 5-113, § 302(b)(1), 31 DCR 3974; Oct. 1, 1987, D.C. Law 7-29, § 2(h)(2), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Sept. 18, 2007, D.C. Law 17-20, § 1022, 54 DCR 7052; Dec. 3, 2020, D.C. Law 23-149, § 7012, 67 DCR 10493.)  Prior Codifications 1981 Ed., § 47-1808.2. 1973 Ed., § 47-1574a. Section References This section is referenced in § 47-1801.04, § 47-1812.08, and § 47-4215. Effect of Amendments D.C. Law 17-20, in par. (1), inserted “; provided, that taxable income shall not include the gross income of a qualified community development entity, as defined in section 45D(c)(1) of the Internal Revenue Code of 1986, that has received an allocation or suballocation of new markets tax credits pursuant to section 45D(f) of the Internal Revenue Code of 1986, but only to the extent that the gross income is derived from one or more qualified low-income community investments, as defined in section 45D(d)(1) of the Internal Revenue Code of 1986”. Applicability Section 7003 of D.C. Law 23-149 provided that the changes made to this section by D.C. Law 23-149 shall apply as of July 1, 2021.  Emergency Legislation For temporary (90 day) amendment of section, see §§ 1022, 1023 of Fiscal Year 2008 Budget Support Emergency Act of 2007 (D.C. Act 17-74, July 25, 2007, 54 DCR 7549). Short Title Short title: Section 1021 of D.C. Law 17-20 provided that subtitle C of title I of the act may be cited as the “New Markets Tax Credit Clarification Act of 2007”. Editor's Notes Applicability: Section 1023 of D.C. Law 17-20 provided: “Section 1022 shall apply as of October 1, 2007.” Mayor authorized to issue rules: See second paragraph of note to § 47-2601.
DC Code § 47-1808.03a (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VIII - Tax on Unincorporated Businesses|§ 47-1808.03a. Tax on unincorporated businesses — Transfer of surtax to Convention Center Authority. [Repealed]

Repealed.  (July 16, 1947, 61 Stat. 331, ch. 258, art. I, title VIII, § 3a; as added Sept. 28, 1994, D.C. Law 10-188, § 301(b)(2), 41 DCR 5333; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142,§ 3(a), 45 DCR 4826.)  Prior Codifications 1981 Ed., § 47-1808.3a. Cross References Washington Convention Center Authority, collection and allocation of taxes under this section, see § 10-1203.07. Editor's Notes Expiration of §§ 301, 302 and 303 of D.C. Law 10-188: See Historical and Statutory Notes following § 47-1807.02a. Audit of accounts and operation of Authority: See Historical and Statutory Notes following § 47-1807.02a.
DC Code § 47-1808.04 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VIII - Tax on Unincorporated Businesses|§ 47-1808.04. Tax on unincorporated businesses — Exemption

Before computing the tax upon the taxable income of an unincorporated business, there shall be deducted therefrom an exemption of $5,000; except, that where the period covered by a return is less than a year, or where a return shows that an unincorporated business has been carried on for less than 12 months, such exemption shall be prorated on a daily basis; provided, however, that any amount exempt under this section from the tax imposed by § 47-1808.03 shall be reported and included in the gross income of that person or those persons entitled to a share therein in proportion to the share to which each person is entitled, and shall be reported in the return of each such person for his or her taxable year in which is ended the taxable year of the unincorporated business.  (July 16, 1947, 61 Stat. 346, ch. 258, art. I, title VIII, § 4; May 27, 1949, 63 Stat. 132, ch. 146, title IV, § 416; Feb. 3, 1976, D.C. Law 1-44, § 4, 23 DCR 4057; Oct. 8, 1983, D.C. Law 5-32, § 6(b), 30 DCR 4013; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1808.4. 1973 Ed., § 47-1574c. Section References This section is referenced in § 6-1504, § 47-1803.03, and § 47-1808.02. Cross References Economic development zones, eligibility for tax incentives, see § 6-1504. Editor's Notes Mayor authorized to issue regulations: Section 9 of D.C. Law 5-32 provided that the Mayor shall issue regulations necessary to carry out the provisions of the act.
DC Code § 47-1808.05 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VIII - Tax on Unincorporated Businesses|§ 47-1808.05. Tax on unincorporated businesses — Persons liable for payment

The taxes imposed by § 47-1808.03 shall be payable by the person or persons, jointly and severally, conducting the unincorporated business. The taxes imposed under this subchapter may be assessed in the name of the unincorporated business or in the name or names of the person or persons liable for the payment of such taxes, or both.  (July 16, 1947, 61 Stat. 346, ch. 258, art. I, title VIII, § 5; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1808.5. 1973 Ed., § 47-1574d.
DC Code § 47-1808.06 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VIII - Tax on Unincorporated Businesses|§ 47-1808.06. Partnerships

Individuals carrying on any trade or business in partnership in the District, other than an unincorporated business, shall be liable for income tax only in their individual capacities. The tax on all such income shall be assessed against the individual partners under §§ 47-1806.01 to 47-1806.06. There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year; or if his net income for such taxable year is computed upon the basis of a period different from that upon the basis of which the net income of the partnership is computed, then his distributive share of the net income of the partnership for any accounting period of the partnership ending within the taxable year upon the basis of which the partner’s net income is computed. The term “accounting period” as used in this section refers to the calendar or fiscal year of a partnership.  (July 16, 1947, 61 Stat. 346, ch. 258, art. I, title VIII, § 6; Oct. 1, 1987, D.C. Law 7-29, § 2(h)(4), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1808.6. 1973 Ed., § 47-1574e.
DC Code § 47-1808.06a (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VIII - Tax on Unincorporated Businesses|§ 47-1808.06a. Taxation of limited liability companies

For purposes of District income and franchise taxation, a limited liability company formed under Chapter 8 of Title 29 or a foreign limited liability company registered to do business in the District under Chapter 1 of Title 29 shall be classified as a partnership unless classified otherwise for federal income tax purposes, in which case the limited liability company shall be classified in the same manner as it is classified for federal income tax purposes. For purposes of District income and franchise taxation, a member or an assignee of a member of a limited liability company formed or subject to Title 29 shall be treated as either a resident or nonresident partner unless classified otherwise for federal income tax purposes, in which case the member or assignee of a member shall have the same status as such member or assignee of a member has for federal income tax purposes.  (July 2, 2011, D.C. Law 18-378, § 3(jj)(1)(D), 58 DCR 1720; Sept. 26, 2012, D.C. Law 19-171, § 89(c), 59 DCR 6190.)  Effect of Amendments The 2012 amendment by D.C. Law 19-171 made a technical correction to D.C. Law 18-378 which did not affect this section as codified. Editor's Notes Applicability date of D.C. Law 18-378: Section 5 of D.C. Law 18-378, as amended by section 7082 of D.C. Law 19-21, provided: “Sec. 5. Applicability. This act shall apply as of January 1, 2012.”.