reglab/housing_qa huggingface dataset:
DC Code § 47-1806.09d (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|§ 47-1806.09d. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Fraud

(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. (b) Repealed. (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.)  Effect of Amendments D.C. Law 15-205 repealed subsec.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.” Emergency Legislation 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). Temporary Legislation 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).
DC Code § 47-1806.09e (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|§ 47-1806.09e. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Carryover of credit

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.)  Effect of Amendments D.C. Law 15-205 substituted “§ 47-1806.09a” for “§ 47-1806.08a” and substituted “tax” for “taxable”. Emergency Legislation 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). Temporary Legislation 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).
DC Code § 47-1806.09f (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|§ 47-1806.09f. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Applicability date; Mayoral certification

(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.)  Effect of Amendments 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.” Emergency Legislation 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). Temporary Legislation 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).
DC Code § 47-1806.13 (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|§ 47-1806.13. Tax on residents and non-residents — Credits — Alternative fuel vehicle conversion credit

(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).  (Feb. 26, 2015, D.C. Law 20-155, § 7072(b), 61 DCR 9990.)  Emergency Legislation 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).
DC Code § 47-1806.14 (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|§ 47-1806.14. Tax on residents and nonresidents — Credits — Tax credit for farm to food donations. [Repealed]

[Repealed].  (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.)
DC Code § 47-1807.01 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VII - Tax on Corporations and Financial Institutions|§ 47-1807.01. Tax on corporations — Definitions

For purposes of this subchapter, the term: (1) “Corporation” shall, for taxable years beginning after December 31, 1980, include financial institutions. (2) “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. (3) “Taxable period” means a taxable year or a portion of a taxable year.  (July 16, 1947, 61 Stat. 345, ch. 258, art. I, title VII, § 1; Sept. 26, 1984, D.C. Law 5-113, § 302(a)(1), 31 DCR 3974; Oct. 1, 1987, D.C. Law 7-29, § 2(g)(1), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1807.1. 1973 Ed., § 47-1571. Section References This section is referenced in § 6-1504 and § 47-1801.04. Editor's Notes Mayor authorized to issue rules: See second paragraph of note to § 47-2601.
DC Code § 47-1807.02a (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VII - Tax on Corporations and Financial Institutions|§ 47-1807.02a. Tax on corporations — Transfer of surtax to Convention Center Authority. [Repealed]

Repealed.  (July 16, 1947, 61 Stat. 331, ch. 258, art. I, title VII, § 2a; as added Sept. 28, 1994, D.C. Law 10-188, § 301(a)(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., § 47-1807.2a. Section References This section is referenced in § 10-1203.07. 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: Section 306(a) of D.C. Law 10-188 provided that the act shall expire 2 years after September 28, 1994, if the Board does not submit final financial requirements and a feasibility analysis to the Mayor and the Council as provided by § 10-1202.06(h). Expiration of §§ 301, 302 and 303 of D.C. Law 10-188: For temporary amendment of D.C. Law 10-188, § 306(a), see § 2(b) of the Washington Convention Center Authority Act of 1994 Time Extension Emergency Act of 1996 (D.C. Act 11-509). Audit of accounts and operation of Authority: Section 305(a) of D.C. Law 10-188 provided that “on or before July 1 of each year, the District of Columbia Auditor, pursuant to the Auditor’s duties under § 47-117(b) § 1-205.55(b), 2001 Ed., shall audit the accounts and operation of the Authority and make a specific finding of the sufficiency of the projected revenues from the taxes imposed pursuant to §§ 301, 302, 303, and 304 to meet the projected expenditures and reserve requirements of the Authority for the upcoming fiscal year.” Section 305(b) of D.C. Law 10-188 provided that “if the audit conducted pursuant to subsection (a) of this section indicates that projected revenues from the taxes imposed pursuant to §§ 301, 302, 303, and 304 are insufficient to meet projected expenditures and reserve requirements of the Authority for the upcoming fiscal year, the Mayor shall impose a surtax, to become effective on or before October 1 of the upcoming year, on each of those taxes dedicated to the Authority excluding the tax on sales of restaurant meals and alcoholic beverages, in an amount equal to the pro rata share of the difference between (1) the sum of the projected expenditure and reserve requirements and (2) the projected revenues. The pro rata share shall be determined based on the pro rata estimated contribution of each tax to the total estimated tax revenue for the particular year as contained in the multiyear financial plan submitted pursuant to § 9-807(g) [§ 10-1202.06(g), 2001 Ed.].”
DC Code § 47-1807.03 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VII - Tax on Corporations and Financial Institutions|§ 47-1807.03. Tax on corporations — Financial institutions included. [Repealed]

Repealed.  (Sept. 26, 1984, D.C. Law 5-113, § 302(a)(2), 31 DCR 3974.)  Prior Codifications 1981 Ed., § 47-1807.3. Temporary Legislation Section 2(b) of D.C. Law 19-53, in section 8074 of D.C. Law 19-21, substituted “for tax years beginning after December 31, 2010” for “as of December 31, 2010”. Section 15(b) of D.C. Law 19-53 provided that the act shall expire after 225 days of its having taken effect.
DC Code § 47-1807.06 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VII - Tax on Corporations and Financial Institutions|§ 47-1807.06. Tax credit for income that includes rent charged to licensed, nonprofit child development center; exceptions

(a) For taxable years beginning after December 31, 1988, any qualified incorporated business under § 6-1504 having taxable income that includes rent charged to a licensed, non-profit child development center shall be allowed a credit against the tax imposed by this chapter in an amount equal to the amount by which the fair market value of the space leased to the licensed, nonprofit child development center exceeds the rent charged by the business to the licensed, non-profit child development center. (b) For purposes of this section, the term: (1) “Fair market rental value” means: (A) The average rent charged by the incorporated business to tenants in the same building, other than the licensed, nonprofit child development center, for comparable space; or (B) When a licensed, nonprofit child development center is the sole lessee occupying space in the building, or when the building contains no space comparable to that occupied by the licensed, nonprofit child development center, an amount as determined by the Mayor with reference to the average rent charged to tenants for occupancy of comparable space in other buildings in the economic development zone. (2) “Child development center” means a child development center as that term is defined in § 4-401(2). (c) If the amount of the credit allowable under this section exceeds the tax otherwise due from a qualified incorporated business, the amount of the credit not used as an offset against the tax may be carried forward or back for up to 5 years, except that no portion of the credit shall be: (1) Carried back to any taxable year ending before January 1, 1990; or (2) Claimed for any taxable year in which the qualified incorporated business was not located within an economic development zone or did not employ a certified employee.  (July 16, 1947, ch. 258, art. I, title VII, § 5; as added Oct. 20, 1988, D.C. Law 7-177, § 10(b), 35 DCR 6158; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1807.6. Section References This section is referenced in § 6-1504 and § 47-1808.07. Editor's Notes Mayor authorized to issue rules: See Historical and Statutory Notes following § 47-1803.03.
DC Code § 47-1807.09 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VII - Tax on Corporations and Financial Institutions|§ 47-1807.09. Job growth tax credit

A job growth tax credit shall be allowed as provided in subchapter VII-A of this chapter [§ 47-1807.51 et seq.].  (July 27, 2010, D.C. Law 18-202, § 2(b), 57 DCR 4746.)  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 § 47-1807.10 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VII - Tax on Corporations and Financial Institutions|§ 47-1807.10. Tax on corporations — Credits — Alternative fuel infrastructure credit

(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 § 47-1807.02 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. (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 § 47-1807.02 for that year. (d) If the amount of the tax credit permitted under this section exceeds the tax otherwise due under § 47-1807.02, 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 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” shall have the same meaning as provided in § 47-1806.12(f)(1). (2) “Eligible applicant” means a corporation that is the owner or lessee of a qualified alternative fuel vehicle refueling property. (3) “Qualified alternative fuel vehicle refueling property” shall have the same meaning as provided in § 47-1806.12(f)(3).  (Feb. 26, 2015, D.C. Law 20-155, § 7072(c), 61 DCR 9990.)  Emergency Legislation For temporary (90 days) addition of this section, see § 7082(c) 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(c) 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(c) 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).
DC Code § 47-1807.11 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VII - Tax on Corporations and Financial Institutions|§ 47-1807.11. Tax on corporations — Credits — Alternative fuel vehicle conversion credit

(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 § 47-1807.02 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 § 47-1807.02 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).  (Feb. 26, 2015, D.C. Law 20-155, § 7072(c), 61 DCR 9990.)  Emergency Legislation For temporary (90 days) addition of this section, see § 7082(c) 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(c) 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(c) 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).
DC Code § 47-1807.12 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VII - Tax on Corporations and Financial Institutions|§ 47-1807.12. Tax on corporations and financial institutions — Credits — Tax credit for farm to food donations. [Repealed]

[Repealed].  (Apr. 30, 2015, D.C. Law 20-248, § 201(c)(3), 62 DCR 1504; Apr. 7, 2017, D.C. Law 21-257, § 3(b)(3), 64 DCR 2049.)
DC Code § 47-1807.13 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 18 - Income and Franchise Taxes|Subchapter VII - Tax on Corporations and Financial Institutions|§ 47-1807.13. Wheelchair-accessible vehicle tax credit. [Repealed]

[Repealed].  (Apr. 7, 2017, D.C. Law 21-242, § 3(b), 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(b) 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).