reglab/housing_qa huggingface dataset:
DC Code § 47-3403 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 34 - Miscellaneous Provisions|§ 47-3403. Annual payment by the United States — Appropriations — Employee pay increases

(a) In addition to the amount authorized to be appropriated under § 47-3402 for the fiscal year ending June 30, 1972, there is authorized to be appropriated to the District of Columbia for such fiscal year not to exceed $6,000,000 which may only be used in such fiscal year to pay officers and employees of the District of Columbia increased compensation which is required by comparability adjustments made on or after January 1, 1972, in the rates of pay of statutory pay systems (as defined in § 5301(c) of Title 5, United States Code), based on the 1971 Bureau of Labor Statistics survey. (b) In addition to the amount authorized to be appropriated under § 47-3402 for the fiscal year ending June 30, 1973, and for each fiscal year thereafter, there is authorized to be appropriated to the District of Columbia not to exceed $12,000,000 for each such fiscal year which may only be used to pay officers and employees of the District of Columbia increased compensation which is required by comparability adjustments made on or after January 1, 1972, in the rates of pay of statutory pay systems (as defined in § 5301(c) of Title 5, United States Code), based on the 1971 Bureau of Labor Statistics survey.  (Dec. 15, 1971, 85 Stat. 655, Pub. L. 92-196, title VI, § 601(b); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-3403. 1973 Ed., § 47-2501a-1.
DC Code § 47-3404 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 34 - Miscellaneous Provisions|§ 47-3404. Annual payment by the United States — Appropriations — Deficiency

If in any fiscal year or years a deficiency exists between the amount appropriated and the amount authorized by this article to be appropriated, additional appropriations are hereby authorized for subsequent fiscal years to pay such deficiency or deficiencies.  (July 16, 1947, 61 Stat. 361, ch. 258, art. VI, § 2; May 18, 1954, 68 Stat. 113, ch. 218, title VII, § 701; Mar. 31, 1956, 70 Stat. 83, ch. 154, § 401; June 6, 1958, 72 Stat. 183, Pub. L. 85-451, § 2; Aug. 27, 1963, 77 Stat. 130, Pub. L. 88-104, § 1; Sept. 30, 1966, 80 Stat. 857, Pub. L. 89-610, title V, § 501; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-3404. 1973 Ed., § 47-2501b. References in Text The reference to “this article” in this section is to art. VI, 61 Stat. 361, ch. 258, approved July 16, 1947.
DC Code § 47-3405 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 34 - Miscellaneous Provisions|§ 47-3405. Annual payment by the United States — Duties of Mayor and Council; submittal of request to President. [Repealed]

Repealed.  (Dec. 24, 1973, 87 Stat. 812, Pub. L. 93-198, title V, § 501; Aug. 5, 1997, 111 Stat. 777, Pub. L. 105-33, § 11601(a)(1).)  Prior Codifications 1981 Ed., § 47-3405. 1973 Ed., § 47-2501c. Effective Dates Pub. L. 105-33, title XI, § 11721, Aug. 5, 1997, 111 Stat. 786, provided: “Sec. 11721. Effective Date. Except as otherwise provided in this title, the provisions of this title shall take effect on the later of October 1, 1997, or the day the District of Columbia Financial Responsibility and Management Assistance Authority certifies that the financial plan and budget for the District government for fiscal year 1998 meet the requirements of section 201(c)(1) of the District of Columbia Financial Responsibility and Management Assistance Act of 1995, as amended by this title.” Editor's Notes This provision is also codified at § 1-205.01.
DC Code § 47-3406.01 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 34 - Miscellaneous Provisions|§ 47-3406.01. Federal payment formula

Repealed.  (Dec. 24, 1973, 87 Stat. 813, Pub. L. 93-198, title V, § 503; as added Aug. 17, 1991, 105 Stat. 495, Pub. L. 102-102, § 2(b); Oct. 19, 1994, 108 Stat. 3488, Pub. L. 103-373, § 2; Apr. 17, 1995, 109 Stat. 142, Pub. L. 104-8,§ 301(e); Aug. 5, 1997, 111 Stat. 777, Pub. L. 105-33, § 11601(a)(1).)  Prior Codifications 1981 Ed., § 47-3406.1.
DC Code § 47-3406.02 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 34 - Miscellaneous Provisions|§ 47-3406.02. Federal contribution to operations of government of Nation’s Capital

(a) Findings. — Congress finds as follows: (1) Congress has restricted the overall size of the District of Columbia’s economy by limiting the height of buildings in the District and imposing other limitations relating to the Federal presence in the District. (2) Congress has imposed limitations on the District’s ability to tax income earned in the District of Columbia. (3) The unique status of the District of Columbia as the seat of the government of the United States imposes unusual costs and requirements which are not imposed on other jurisdictions and many of which are not directly reimbursed by the Federal government. (4) These factors play a significant role in causing the relative tax burden on District residents to be greater than the burden on residents in other jurisdictions in the Washington, D.C. metropolitan area and in other cities of comparable size. (b) Federal contribution. — (1) There is authorized to be appropriated a Federal contribution towards the costs of the operation of the government of the Nation’s capital: (A) For fiscal year 1998, $190,000,000; and (B) For each subsequent fiscal year, such amount as may be necessary for such contribution. (2) In determining the amount appropriated pursuant to the authorization under this subsection, Congress shall take into account the findings described in subsection (a) of this section.  (Aug. 5, 1997, 111 Stat. 778, Pub. L. 105-33, § 11601(c); Apr. 20, 1999, D.C. Law 12-264, § 52(y), 46 DCR 2118; Mar. 2, 2007, D.C. Law 16-191, § 82, 53 DCR 6794.)  Prior Codifications 1981 Ed., § 47-3406.2. Section References This section is referenced in § 47-392.05 and § 47-3401.04. Effect of Amendments D.C. Law 16-191, in subsec. (b), designated pars. (1) and (2), and redesignated former pars. (1) and (2) as subpars. (b)(1)(A) and (B). Cross References District government, financial plan and budget, deposit of annual federal contribution with Authority into escrow account, see § 47-3406. Taxation and fiscal affairs, failure to reimburse the Treasury, withholding federal payments, see § 47-3401.04. Emergency Legislation For temporary (90 day) amendment of section, see § 14 of Finance and Revenue Technical Amendments Second Emergency Amendment Act of 2006 (D.C. Act 16-585, December 28, 2006, 54 DCR 340).
DC Code § 47-3407 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 34 - Miscellaneous Provisions|§ 47-3407. Regulations

The Council of the District of Columbia is authorized to make such rules and regulations as may be necessary to carry out the provisions of the District of Columbia Revenue Act of 1937, as amended and shall prescribe and publish all needful rules and regulations for the enforcement of the Revenue Act of 1939.  (Aug. 17, 1937, 50 Stat. 693, ch. 690, title VII, § 3; May 16, 1938, 52 Stat. 370, ch. 223, § 7; July 26, 1939, 53 Stat. 1119, ch. 367, title VIII, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-3407. 1973 Ed., § 47-2502. References in Text The District of Columbia Revenue Act of 1937, referred to in this section, is 50 Stat. 673, approved August 17, 1937. The Revenue Act of 1939, referred to in this section, is 50 Stat. 1087, approved July 26, 1939.
DC Code § 47-3408 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 34 - Miscellaneous Provisions|§ 47-3408. Severability

If any provision of the District of Columbia Revenue Act of 1937 and the Revenue Act of 1939, or the application thereof to any person or circumstance, is held invalid, the remainder of the act, and the application of such provisions to other persons or circumstances, shall not be affected thereby.  (Aug. 17, 1937, 50 Stat. 693, ch. 690, title VII, § 4; May 16, 1938, 52 Stat. 370, ch. 223, § 7; July 26, 1939, 53 Stat. 1119, ch. 367, title VIII, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-3408. 1973 Ed., § 47-2503. References in Text The District of Columbia Revenue Act of 1937, referred to in this section, is 50 Stat. 673, approved August 17, 1937. The Revenue Act of 1939, referred to in this section, is 53 Stat. 1087, approved July 26, 1939.
DC Code § 47-3409 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 34 - Miscellaneous Provisions|§ 47-3409. Divulging information obtained from Internal Revenue Service prohibited; penalties

Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for the Mayor or any person having an administrative duty under this chapter to divulge or make known in any manner any information obtained from the Internal Revenue Service in accordance with any provisions of the District of Columbia Revenue Act of 1937, as amended. Any violation of the provisions of this section shall subject the offender to a fine of not more than the amount set forth in [§ 22-3571.01] or imprisonment for 90 days.  (Aug. 17, 1937, 50 Stat. 693, ch. 690, title VII, § 5; May 16, 1938, 52 Stat. 370, ch. 223, § 7; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 11, 2013, D.C. Law 19-317, § 286(z), 60 DCR 2064.)  Prior Codifications 1981 Ed., § 47-3409. 1973 Ed., § 47-2504. Effect of Amendments The 2013 amendment by D.C. Law 19-317 substituted “of not more than the amount set forth in [§ 22-3571.01]” for “of $300”. Emergency Legislation For temporary (90 days) amendment of this section, see § 286(z) of the Criminal Fine Proportionality Emergency Act of 2013 (D.C. Act 20-45, April 1, 2013, 60 DCR 5400, 20 DCSTAT 1300). References in Text The District of Columbia Revenue Act of 1937, referred to in this section, is 50 Stat. 673, approved August 17, 1937. Editor's Notes Applicability of D.C. Law 19-317: Section 401 of D.C. Law 19-317 provided that the act shall apply only to offenses committed on or after June 11, 2013.
DC Code § 47-3410 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 34 - Miscellaneous Provisions|§ 47-3410. Effect of District of Columbia Tax Enforcement Act of 1982

(a) If any provision of the District of Columbia Tax Enforcement Act of 1982, including any amendment made by the District of Columbia Tax Enforcement Act of 1982, or the application thereof to any person or circumstance, is held invalid, the remainder of the District of Columbia Tax Enforcement Act of 1982, including the remaining amendments, and the application of such provisions to other persons or circumstances shall not be affected thereby. (b) The repeal or amendment by the District of Columbia Tax Enforcement Act of 1982 of any provision of law shall not affect any act done or any right accrued or accruing under such provision of law before July 24, 1982, or any suit or proceeding had or commenced before July 24, 1982, but all such rights and liabilities under such acts shall continue and may be enforced in the same manner and to the same extent, as if such repeal or amendment had not been made. (c) All offenses committed, and all penalties incurred, prior to July 24, 1982, under any provisions of law repealed or amended, may be prosecuted and punished in the same manner and with the same effect as if the District of Columbia Tax Enforcement Act of 1982 had not been enacted.  (July 24, 1982, D.C. Law 4-131, § 502, 29 DCR 2415; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-3410. References in Text The “District of Columbia Tax Enforcement Act of 1982,” referred to throughout this section, is D.C. Law 4-131.
DC Code § 47-3501 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 35 - Lower Income Homeownership Tax Abatement and Incentives|§ 47-3501. Findings

The Council of the District of Columbia finds that: (1) Homeownership can be afforded by very few lower income families in the District of Columbia. (2) Homeownership stabilizes families and, in turn, stabilizes neighborhoods, contributing to improved housing conditions and safer, better quality neighborhoods. (3) The District of Columbia government budgets for the fiscal years ending September 30, 1983, and September 30, 1984, do not have funds available for significant new homeownership initiatives. (4) Homeownership for lower income families can be achieved, on a limited basis, through the work of nonprofit housing organizations and through private investments in shared equity arrangements which are encouraged by existing federal and District of Columbia income tax laws. (5) Additional support for nonprofit housing organizations, and private investors in shared equity arrangements, through property tax abatements and other incentives can serve to expand homeownership for lower income families at little or no additional cost to the District of Columbia. (6) Expansion of homeownership opportunities for lower income families is beneficial to the public peace, health, safety and general welfare. (7) The purpose of this act is to expand homeownership opportunities for lower income families to the maximum extent possible at the lowest possible direct cost to the District of Columbia.  (Oct. 8, 1983, D.C. Law 5-31, § 2, 30 DCR 3879; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-3501. References in Text “Act,” referred to in paragraph (7), means D.C. Law 5-31.
DC Code § 47-3506.01 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 35 - Lower Income Homeownership Tax Abatement and Incentives|§ 47-3506.01. Resident management corporations — Qualifications; exemptions

(a) In order to qualify for an exemption under this section, a resident management corporation shall meet the requirements of section 20 of the United States Housing Act of 1937 (42 U.S.C. § 1437r). (b) Real property transferred to a qualifying resident management corporation pursuant, to section 21 of the United States Housing Act of 1937 (42 U.S.C. 1437s), shall be exempt from: (1) The deed recordation tax pursuant to § 42-1102; (2) The transfer tax pursuant to § 47-902; and (3) The real property tax pursuant to § 47-1002, through the end of the 10th tax year following the year in which the property is transferred to the resident management corporation. (c) This section shall apply to real property transferred to all qualifying resident management corporations on, before, or after June 11, 1992. Any taxes owed by a qualifying resident management corporation prior to the enactment of the Public Housing Homeownership Tax Abatement Amendment Act of 1992, which are exempted by the Public Housing Homeownership Tax Abatement Amendment Act of 1992, shall be forgiven. Any taxes paid by a qualifying resident management corporation prior to the enactment of the Public Housing Homeownership Tax Abatement Amendment Act of 1992, which are exempted by the Public Housing Homeownership Tax Abatement Amendment Act of 1992, shall be refunded.  (Oct. 8, 1983, D.C. Law 5-31, § 7a; as added June 11, 1992, D.C. Law 9-120, § 2, 39 DCR 3195; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-3506.1. Section References This section is referenced in § 42-1102, § 47-902, and § 47-1002. Cross References Deeds, recordation tax, exempt deeds, see § 42-1102. Real property exempt from taxation, enumerated, see § 47-1002. Real property transfer tax, exempt transfers, see § 47-902. References in Text The “Public Housing Homeownership Tax Abatement Amendment Act of 1992,” referred to in four places in (c), is D.C. Law 9-120, codified as §§ 34-2413.02, 34-2105.05, 42-1102, 47-902, 47-1002 and this section. Editor's Notes Mayor authorized to issue rules: Section 5 of D.C. Law 9-120 provided that the Mayor may issue rules to implement the provisions of the act.
DC Code § 47-3507 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 35 - Lower Income Homeownership Tax Abatement and Incentives|§ 47-3507. Certification of program providing low income rental housing

For the purposes of qualifying for the depreciation deduction provided by 26 U.S.C. § 167(k)(2)(B) , an investor in a shared equity financing agreement, which qualifies for the benefits provided by the Lower Income Homeownership Tax Abatement and Incentives Act of 1983, and who meets the other requirements of 26 U.S.C. § 167(k)(2)(B) , shall be deemed to have conducted rehabilitation pursuant to a program certified by the District of Columbia government if the investor certifies to the Mayor the amount of the rehabilitation expenditures.  (Oct. 8, 1983, D.C. Law 5-31, § 8, 30 DCR 3879; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-3507. Section References This section is referenced in § 47-1803.03. Cross References Income and franchise taxes, deductions, depreciation, see § 47-1803.03. References in Text The “Lower Income Homeownership Tax Abatement and Incentives Act of 1983,” referred to in this section, is D.C. Law 5-31. Editor's Notes Mayor authorized to issue rules: Section 9 of D.C. Law 5-31 provided that the Mayor shall issue rules necessary to carry out the provisions of §§ 47-3502 to 47-3507. Delegation of Authority Delegation of authority under Law 5-31, see Mayor’s Order 83-270, November 16, 1983.
DC Code § 47-3508 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 35 - Lower Income Homeownership Tax Abatement and Incentives|§ 47-3508. Regulations

The Mayor may promulgate regulations to carry out the purposes of this chapter.  (Apr. 4, 2003, D.C. Law 14-282, § 11(ww), 50 DCR 896.)  Emergency Legislation For temporary (90 day) addition of this section, see § 12(ddd) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674). For temporary (90 day) addition of this section, see § 12(eee) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107). For temporary (90 day) addition of this section, see § 12(eee) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247). Temporary Legislation For temporary (225 day) addition of section, see § 12(eee) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549). For temporary (225 day) addition of section, see § 12(eee) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
DC Code § 47-3602 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 36 - Employee Deferred Compensation Program|§ 47-3602. Regulations

The Mayor shall promulgate regulations which enable employees to participate in a voluntary tax-sheltered income deferment program which meets the requirements of § 457 of the Internal Revenue Code of 1954 , and the regulations and interpretations thereunder. The regulations shall include, but not be limited to: (1) Provision for the receipt of the compensation deferred and for the use of such funds in accordance with any investment election permitted employees participating in the employee deferred compensation program; (2) Provision for a contract agreement between the Mayor and any employee who desires to defer compensation under the employee deferred compensation program; (3) Provision for and limitations on the types of instruments, securities, accounts or other items in which compensation deferred under the employee deferred compensation program may be invested; and (4) Rules to implement the Deferred Compensation Program Enrollment Amendment Act of 2018 [(Law 22-102)] within 180 days of [June 5, 2018].  (Sept. 26, 1984, D.C. Law 5-118, § 3, 31 DCR 4034; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 5, 2018, D.C. Law 22-102, § 2(b), 65 DCR 3774.)  Prior Codifications 1981 Ed., § 47-3602. Applicability Section 7031 of D.C. Law 22-168 repealed section 3 of D.C. Law 22-102 amending the applicability restriction impacting this section. Therefore the amendments of this section by D.C. Law 22-102 have been implemented. Applicability of D.C. Law 22-102: § 3 of D.C. Law 22-102 provided that the change made to this section by § 2(b) of D.C. Law 22-102 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. References in Text Section 457 of the Internal Revenue Code of 1954, referred to in the first sentence of the introductory language of the section, is classified to 26 U.S.C. § 457. Editor's Notes District of Columbia Deferred Compensation Committee Established: See Mayor’s Order 85-135, August 2, 1985.
DC Code § 47-3603 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 36 - Employee Deferred Compensation Program|§ 47-3603. Contracts for services

(a) The Mayor may select 1 or more contractors to provide such services as may be part of the employee deferred compensation program. (b) The cost of any contract for provision of such services as may be part of the employee deferred compensation program shall be financed solely from employee contributions to the employee deferred compensation program or from a fund or funds established to administer the employee deferred compensation program.  (Sept. 26, 1984, D.C. Law 5-118, § 4, 31 DCR 4034; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-3603.
DC Code § 47-3604 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 36 - Employee Deferred Compensation Program|§ 47-3604. Annual report

The Mayor shall, before February 2nd each year, submit to the Council an annual report which details the activities, and operation of the employee deferred compensation program for the preceding fiscal year.  (Sept. 26, 1984, D.C. Law 5-118, § 5, 31 DCR 4034; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-3604.