2023 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 › § 47–1806.02. Tax on residents and nonresidents — Personal exemptions

§ 47–1806.02. Tax on residents and nonresidents — Personal exemptions.
(a) In the case of a resident, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) An exemption shall be granted for the taxpayer and an additional exemption for the spouse (or domestic partner) of the taxpayer if the spouse (or domestic partner), for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) There shall be allowed an additional exemption for a taxpayer who qualifies as a head of household; provided, that this subsection shall not apply for a tax year in which the deduction amount for personal exemptions under subsection (i) of this section is $2,200 or more.
(d) Until § 47-181(c)(9) is implemented, there shall be allowed an additional exemption for a taxpayer who is blind at the close of his or her taxable year, and an additional exemption for the spouse (or domestic partner) of the taxpayer if the spouse (or domestic partner) is blind at the close of the taxable year of the taxpayer and, if the spouse (or domestic partner), for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer, except that if the spouse (or domestic partner) dies during such taxable year the determination regarding blindness shall be made as of the time of death.
(e) Until § 47-181(c)(9) is implemented, there shall be allowed an additional exemption for a taxpayer who has attained the age of 65 before the close of his or her taxable year, and an additional exemption for the spouse (or domestic partner) of the taxpayer if the spouse (or domestic partner) has attained the age of 65 before the close of his or her taxable year and, if the spouse (or domestic partner), for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(f)(1) There shall be allowed an additional exemption for each dependent:
(A) Whose gross income for the calendar year in which the year of the taxpayer begins is less than the higher of:
(i) $1,675, increased annually, beginning January 1, 2013, by the cost of- living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50); or
(ii) The amount set forth in subsection (i) of this section; or
(B) Who is a child of the taxpayer and who:
(i) Has not attained the age of 19 at the close of the calendar year in which the taxable year of the taxpayer begins; or
(ii) Is a student.
(2) No exemption shall be allowed under this subsection for any dependent who has made a joint return with his or her spouse (or domestic partner) for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(3) For purposes of this subsection:
(A) The term “child” means a child as defined in § 151(c)(3) of the Internal Revenue Code of 1986; and
(B) The term “student” means a student as defined in § 151(c)(4) of the Internal Revenue Code of 1986.
(g) In the case of a return made for a fractional part of a taxable year, the personal exemptions shall be reduced to amounts that bear the same ratio to the full exemptions provided as the number of months in the period for which the return is made bear to 12 months.
(h) In the case of an individual for whom a deduction under this section is allowable to another taxpayer for a taxable year in which the taxable year beginning in the calendar year in which the individual’s taxable year begins, the exemption amount applicable to the individual for his or her taxable year shall be zero.
(h-1)(1) For taxable years beginning after December 31, 2014, the amount of the personal exemption otherwise allowable for the taxable year in the case of an individual whose adjusted gross income exceeds $150,000 shall be reduced by 2% for every $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds $150,000.
(2) No amount of the personal exemption in excess of the amount provided in paragraph (1) of this subsection shall be available for an adjusted gross income in excess of $275,000.
(i) For purposes of this section, the deduction for personal exemptions shall be:
(1) For taxable years beginning after December 31, 2012, but before January 1, 2018, $1,675, increased annually by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50); or
(2) For taxable years beginning after December 31, 2017, the personal exemption amount prescribed in section 151 of the Internal Revenue Code of 1986 without reduction for the phaseout of section 151(d)(3) of the Internal Revenue Code of 1986.
(July 16, 1947, 61 Stat. 343, ch. 258, art. I, title VI, § 2; May 27, 1949, 63 Stat. 132, ch. 146, title IV, § 412; Mar. 31, 1956, 70 Stat. 70, ch. 154, § 6; Sept. 4, 1957, 71 Stat. 605, Pub. L. 85-281, § 2; Oct. 21, 1975, D.C. Law 1-23, title VI, § 601(8), 22 DCR 2109; Oct. 1, 1987, D.C. Law 7-29, § 2(f)(1), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 20, 2005, D.C. Law 16-33, § 1046(b), 52 DCR 7503; May 12. 2006, D.C. Law 16-98, § 2(e), 53 DCR 1869; Mar. 2, 2007, D.C. Law 16-191,§ 5(c), 53 DCR 6794; Mar. 14, 2007, D.C. Law 16-292, § 2(c), 54 DCR 1080; Sept. 18, 2007, D.C. Law 17-20, § 1052, 54 DCR 7052; Mar. 3, 2010, D.C. Law 18-111, § 7241(d), 57 DCR 181; Feb. 26, 2015, D.C. Law 20-155, § 7012(c)(4), 61 DCR 9990; Oct. 22, 2015, D.C. Law 21-36, § 7040, 62 DCR 10905; Oct. 8, 2016, D.C. Law 21-160, § 7028(c)(3), 63 DCR 10775; Dec. 13, 2017, D.C. Law 22-33, § 7172(b), 64 DCR 7652.)
Prior Codifications
1981 Ed., § 47-1806.2.
1973 Ed., § 47-1567a.
Section References
This section is referenced in § 47-1801.04, § 47-1806.01, and § 47-1809.05.
Effect of Amendments
D.C. Law 16-33, rewrote subsecs. (f)(1)(A) and (i).
D.C. Law 16-98, in subpar. (f)(1)(A), substituted “$2,400, increased annually, beginning January 1, 2008, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50)” for “$1,500”; in subsec. (i), substituted “$2,400, increased annually, beginning January 1, 2008, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50)” for “$1,500”.
D.C. Law 16-191, in subsec. (f)(1)(A), validated a previously made technical correction.
D.C. Law 16-292 substituted “spouse (or domestic partner)” for “spouse” throughout the section.
D.C. Law 17-20, in subsecs. (f)(1)(A) and (i), substituted “$1,675, increased annually, beginning January 1, 2009, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50)” for “$1,500”.
D.C. Law 18-111, in subsecs. (f)(1)(A) and (i), substituted “beginning January 1, 2013,” for “beginning January 1, 2009,”.
The 2015 amendment by D.C. Law 20-155 rewrote (c); added “Until Section 47-181(c)(I) is implemented” in (d) and (e); rewrote (f)(1)(A); and added (h-1).
The 2015 amendment by D.C. Law 21-36 rewrote (c); added “For tax years beginning after December 31, 2014” in (h-1)(1); and deleted “and subject to Section 47-1806.04(e)” following “in accordance with § 47-181” in (i)(2).
Applicability
Section 7174 of Law 22-33 provided that the changes made to this section by Law 22-33 shall apply as of January 1, 2018.
Emergency Legislation
For temporary (90 days) amendment of this section, see § 7172(b) of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).
For temporary (90 days) amendment of this section, see § 7172(b) of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).
For temporary (90 day) amendment of section, see §§ 1046(b), 1047, 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) amendment of section, see §§ 1052, 1053 of Fiscal Year 2008 Budget Support Emergency Act of 2007 (D.C. Act 17-74, July 25, 2007, 54 DCR 7549).
For temporary (90 day) amendment of section, see § 7111(d) of Fiscal Year 2010 Budget Support Emergency Act of 2009 (D.C. Act 18-187, August 26, 2009, 56 DCR 7374).
For temporary (90 day) amendment of section, see § 7241(d) of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).
For temporary (90 day) amendment of section, see § 7241(d) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).
For temporary (90 days) amendment of this section, see § 7112(a)(4) 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) amendment of this section, see § 7012(c)(4) 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) amendment of this section, as amended by D.C. Law 20-155, § 7012(c), see § 2(l)(2)(C) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-461, November 6, 2014, 61 DCR 11784, 20 STAT 4368).
For temporary (90 days) amendment of this section, see § 7012(c)(4) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).
For temporary (90 days) amendment of this section, as amended by D.C. Law 20-155, § 7012(c), see § 2(l)(2)(C) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-587, January 13, 2015, 62 DCR 1294, 21 STAT 758).
For temporary (90 days) amendment of this section, see § 7016(q) of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).
For temporary (90 days) amendment of section, see § 8 of the Fiscal Year 2016 Second Budget Support Clarification Emergency Amendment Act of 2015 (D.C. Act 21-202, Nov. 23, 2015, 62 DCR 15276).
For temporary (90 days) amendment of this section, see § 8 of the Fiscal Year 2016 Budget Support Clarification Congressional Review Emergency Amendment Act of 2016 (D.C. Act 21-307, Feb. 18, 2016, 63 DCR 2182).
Temporary Legislation
For temporary (225 days) amendment of this section, see § 2(n) of the Fiscal Year 2015 Budget Support Clarification Temporary Amendment Act of 2014 (D.C. Law 20-179, March 7, 2015, 62 DCR 424).
For temporary (225 days) amendment of this section, see § 16 of the Fiscal Year 2016 Budget Support Clarification Temporary Amendment Act of 2015 (D.C. Law 21-76, Feb. 27, 2016, 63 DCR 264).
Short Title
Short title: Section 1051 of D.C. Law 17-20 provided that subtitle F of title I of the act may be cited as the “Personal Exemption Increase Act of 2007”.
Editor's Notes
Section 1053 of D.C. Law 17-20 provided this subtitle shall apply as of January 1, 2008.
Section 1047 of D.C. Law 16-33 provided that § 1046 shall apply as of Jan. 1, 2006.
Section 3(b) of D.C. Law 16-98 provided that Section 2(d) and (e) shall apply as of January 1, 2007.
Effectiveness and expiration of D.C. Law 16-98: Section 4 of D.C. Law 16-98 required that “this act shall take effect subject to the inclusion of its fiscal effect in an approved budget and financial plan; provided, that this act shall expire on October 1, 2006 if its fiscal effect has not been included in an approved budget and financial plan or in the Fiscal Year 2007 Budget Request Act of 2006.”
The Budget Director of the Council of the District of Columbia has determined, as of November 2, 2007, that the fiscal effect of Law 16-98 had not been included in an approved budget and financial plan by October 1, 2006. Therefore, the amendments made to this section by Law 16-98, have expired as if never in effect.