reglab/housing_qa huggingface dataset:
DC Code § 47-1805.03 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter V - Returns|§ 47-1805.03. Returns — Filing

(a) Time and place. — (1) For tax years beginning before January 1, 2016, all returns of income for the preceding taxable year required to be filed under the provisions of § 47-1805.01 shall be filed with the Chief Financial Officer on or before the 15th day of April of each year, except that such returns, if made on the basis of a fiscal year, shall be filed on or before the 15th day of the 4th month following the close of such fiscal year; provided, however, that any return required to be filed, for the preceding year under the provisions of subchapter VII of this chapter shall be filed on or before the 15th day of March in each year, except that such returns, if made on the basis of a fiscal year, shall be filed on or before the 15th day of the 3rd month following the close of such fiscal year. (2) For tax years beginning after December 31, 2015, all returns of income for the preceding taxable year required to be filed by § 47-1805.01 shall be filed with the Chief Financial Officer on or before the 15th day of April of each year; except, that such returns, if made on the basis of a fiscal year, shall be filed on or before the 15th day of the 4th month following the close of such fiscal year. (b) Extension of time. — The Chief Financial Officer may grant a reasonable extension of time for filing the returns required by § 47-1805.02 whenever in his judgment good cause exists therefor, and he shall keep a record of every such extension. Except in case of a taxpayer who is not within the continental limits of the United States, no such extension shall be granted for more than 6 months, and in no case shall such extension be granted for more than 1 year. (c) Exempt Organizations. — Notwithstanding the provisions of— subsection (a) of this section, unrelated business income tax returns of exempt organizations shall be filed on or before the 15th day of the 5th month following the close of the taxable year for the taxpayer.  (July 16, 1947, 61 Stat. 342, ch. 258, art. I, title V, § 3; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; June 11, 1982, D.C. Law 4-118, § 107, 29 DCR 1770; Oct. 8, 1983, D.C. Law 5-32, § 5, 30 DCR 4013; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 202(c), 48 DCR 334; Oct. 8, 2016, D.C. Law 21-160, § 7052(c), 63 DCR 10775.)  Prior Codifications 1981 Ed., § 47-1805.3. 1973 Ed., § 47-1564b. Section References This section is referenced in § 47-1812.07 and § 47-1812.14. Effect of Amendments D.C. Law 13-305 added subsec. (c). 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 provision of the act. Section 203(a) of D.C. Law 13-305 provided: “(a) Section 202(a) through (e) shall apply for all tax years beginning after December 31, 2000.”
DC Code § 47-1805.05 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter V - Returns|§ 47-1805.05. Returns — Certification by Qualified High Technology Company

(a) Certification. — Except as otherwise provided herein, to claim a credit or other benefit under this title as a Qualified High Technology Company, a Qualified High Technology Company shall attach to its applicable tax return an original affidavit certifying that it is a Qualified High Technology Company. (b) A taxpayer which certifies that is a Qualified High Technology Company shall be subject to audit, to the same extent as any other taxpayer, to verify that the taxpayer qualified as a Qualified High Technology Company.  (Apr. 3, 2001, D.C. Law 13-256, § 101(b)(2), 48 DCR 730.)
DC Code § 47-1806.01 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VI - Tax on Residents and Nonresidents|§ 47-1806.01. Tax on residents and nonresidents — “Taxable income” defined

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.)  Prior Codifications 1981 Ed., § 47-1806.1. 1973 Ed., § 47-1567. Section References This section is referenced in § 47-1803.03, § 47-1808.06, and § 47-1809.03.
DC Code § 47-1806.04a (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VI - Tax on Residents and Nonresidents|§ 47-1806.04a. Public outreach for earned income tax credit

(a) The Mayor may, subject to available funding, issue grants to a nonprofit organization registered in the District, pursuant to Chapter 4 of Title 29, to provide outreach and education about the tax credit allowed pursuant to § 47-1806.04(f) and (g). (b) By January 1, 2025, the Mayor shall issue a grant of $250,000 to a research institution located in the District for the purpose of collecting data and issuing a report to the Council describing the impact on eligible households of the payments required pursuant to § 47-1806.04(f) and (g).  (Aug. 23, 2021, D.C. Act 24-159, § 7232(c), 68 DCR 008602.)
DC Code § 47-1806.05 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VI - Tax on Residents and Nonresidents|§ 47-1806.05. Tax on residents and nonresidents — Credits — Campaign contributions. [Repealed]

Repealed.  (July 25, 1989, D.C. Law 8-17, § 2(c), 36 DCR 4160.)  Prior Codifications 1981 Ed., § 47-1806.5.
DC Code § 47-1806.07 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VI - Tax on Residents and Nonresidents|§ 47-1806.07. Tax on residents and nonresidents — Reduction of top rate to goal of 8% or lower

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.)  References in Text “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”.
DC Code § 47-1806.08 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VI - Tax on Residents and Nonresidents|§ 47-1806.08. Tax on residents and nonresidents; credits; targeted historic housing credit — Definitions. [Repealed]

Repealed.  (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.)  Emergency Legislation 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 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”. Editor's Notes D.C. Law 17-20, § 2302, made a technical correction in the repeal of this section by D.C. Law 16-294, § 4. Section 1101 of D.C. Law 14-114 provided: “The Mayor, pursuant to Title I of the District of Columbia Administrative Procedure Act, approved October 21, 1968 (82 Stat. 1204; D.C. Official Code § 2-501 et seq.), shall promulgate rules to implement this act.”
DC Code § 47-1806.08a (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VI - Tax on Residents and Nonresidents|§ 47-1806.08a. Tax on residents and nonresidents — Credits — Targeting housing historic credit — Allowable credit. [Repealed]

Repealed.  (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.)  Emergency Legislation 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).
DC Code § 47-1806.08b (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VI - Tax on Residents and Nonresidents|§ 47-1806.08b. Tax on residents and nonresidents — Refund of credit

Repealed.  (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.)  Emergency Legislation 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).
DC Code § 47-1806.08c (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VI - Tax on Residents and Nonresidents|§ 47-1806.08c. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Transferability of credit. [Repealed]

Repealed.  (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.)  Section References This section is referenced in § 47-1803.02. Emergency Legislation 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).
DC Code § 47-1806.08d (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VI - Tax on Residents and Nonresidents|§ 47-1806.08d. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Lien; cancellation of credit; penalty. [Repealed]

Repealed.  (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.)  Emergency Legislation 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).
DC Code § 47-1806.08e (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VI - Tax on Residents and Nonresidents|§ 47-1806.08e. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability to nonprofit corporations. [Repealed]

Repealed.  (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.)  Emergency Legislation 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).
DC Code § 47-1806.08f (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VI - Tax on Residents and Nonresidents|§ 47-1806.08f. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Cap; administrative costs. [Repealed]

Repealed.  (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.)  Effect of Amendments 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.” Emergency Legislation 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). 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 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. Editor's Notes D.C. Law 17-20, § 2302, made a technical correction in the repeal of this section by D.C. Law 16-294, § 4.
DC Code § 47-1806.08g (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VI - Tax on Residents and Nonresidents|§ 47-1806.08g. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability date; Mayoral certification. [Repealed]

Repealed.  (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.)  Emergency Legislation 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).
DC Code § 47-1806.09a (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VI - Tax on Residents and Nonresidents|§ 47-1806.09a. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Allowable credit

(a) Subject to subsection (b) of this section and § 47-1806.09b, an eligible resident shall be allowed a credit against the tax imposed by § 47-1806.03 computed as follows: the amount of the real property tax imposed on the eligible residence under § 47-811 during the real property tax year ending in the tax year for which the credit is allowed, less 105% of the real property tax under § 47-811 imposed on the eligible residence under § 47-811 during the prior real property tax year. (b) If an eligible residence is a unit within a cooperative housing association, the credit shall be computed in accordance with subsection (a) of this section using the net amount of real property tax apportioned to the eligible residence by the cooperative housing association as the amount of real property tax imposed. The cooperative housing association shall provide to the eligible resident upon his request data concerning the amount of real property taxes apportioned to his or her eligible residence by the cooperative housing association for the real property tax year ending in the tax year for which the credit is allowed and the prior real property tax year, accounting for real property tax credits and deductions passed through to the eligible resident to include the homestead deduction under § 47-850.01 and the senior citizen deduction under § 47-863.  (Apr. 19, 2002, D.C. Law 14-114, § 401(b), 49 DCR 1468; Dec. 7, 2004, D.C. Law 15-205, § 1172(c), 51 DCR 8441.)  Section References This section is referenced in § 47-1806.09b, § 47-1806.09e, and § 47-1806.09f. Effect of Amendments D.C. Law 15-205, in subsec. (a), substituted “§ 47-1806.09b” for “§ 47-1806.08b” and substituted “prior real property tax year” for “prior tax year”; and rewrote subsec. (b) which had read as follows: “(b) The credit allowed by this section shall be allowed for tax years beginning on or after October 1, 2002.” Emergency Legislation For temporary (90 day) amendment of section, see § 2(c) 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(c) 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(c) of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR). Temporary Legislation For temporary (225 day) amendment of section, see § 2(c) 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).
DC Code § 47-1806.09b (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VI - Tax on Residents and Nonresidents|§ 47-1806.09b. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Application for credit

(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.)  Section References This section is referenced in § 47-1806.09a, § 47-1806.09c, and § 47-1806.09d. Effect of Amendments 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). Emergency Legislation 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). Temporary Legislation 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).
DC Code § 47-1806.09c (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VI - Tax on Residents and Nonresidents|§ 47-1806.09c. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Correction of errors

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.)