reglab/statecodes huggingface dataset:
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter IV - Accounting Periods, Installment Sales, and Inventories › § 47–1804.07. Amount

§ 47–1804.07. Amount.
(a) Fractional parts of dollar. — With respect to any amount required to be shown on a return, document or statement filed under this chapter, if such amount is other than a whole-dollar amount, either the fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case the amount (determined without regard to the fractional part of the dollar) shall be increased by $1.
(b) Repealed.
(c) Inapplicability to computation. — The provisions of subsections (a) and (b) of this section shall not be applicable to items which must be taken into account in making the computations necessary to determine the amount required to be shown on a return, document or statement filed under this chapter, but shall be applicable only to such final amount.
(July 16, 1947, 61 Stat. 339, § 7; as added June 11, 1982, D.C. Law 4-118, § 105, 29 DCR 1770; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 402(a), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1804.7.
Effect of Amendments
D.C. Law 13-305 repealed subsec. (b) which had read:
“(b) Election not to use whole-dollar amounts.— Any person making a return, statement or other document shall be allowed to make such return, statement or document without regard to subsection (a) of this section.”
Editor's Notes
Section 410(a) of D.C. Law 13-305 provided: “(a) Section 402(a) applies for all tax years beginning after December 31, 2001.”
2023 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

§ 47–1805.03. Returns — Filing.
(a)(1) Time and place. — 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.”
2023 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

§ 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.)
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 › § 47–1806.01. Tax on residents and nonresidents — “Taxable income” defined

§ 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.
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 › § 47–1806.04a. Public outreach for earned income tax credit

§ 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).
(Nov. 13, 2021, D.C. Law 24-45, § 7232(c), 68 DCR 010163.)
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 › § 47–1806.05. Tax on residents and nonresidents — Credits — Campaign contributions. [Repealed]

§ 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.
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 › § 47–1806.07. Tax on residents and nonresidents — Reduction of top rate to goal of 8% or lower

§ 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”.
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 › § 47–1806.08. Tax on residents and nonresidents; credits; targeted historic housing credit — Definitions. [Repealed]

§ 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.”
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 › § 47–1806.08a. Tax on residents and nonresidents — Credits — Targeting housing historic credit — Allowable credit. [Repealed]

§ 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).
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 › § 47–1806.08b. Tax on residents and nonresidents — Refund of credit

§ 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).
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 › § 47–1806.08c. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Transferability of credit. [Repealed]

§ 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).
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 › § 47–1806.08d. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Lien; cancellation of credit; penalty. [Repealed]

§ 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).
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 › § 47–1806.08e. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability to nonprofit corporations. [Repealed]

§ 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).
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 › § 47–1806.08f. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Cap; administrative costs. [Repealed]

§ 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.
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 › § 47–1806.08g. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability date; Mayoral certification. [Repealed]

§ 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).
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 › § 47–1806.09a. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Allowable credit

§ 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).
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 › § 47–1806.09b. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Application for credit

§ 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).
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 › § 47–1806.09c. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Correction of errors

§ 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.)
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 › § 47–1806.09d. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Fraud

§ 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).
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 › § 47–1806.09e. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Carryover of credit

§ 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).
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 › § 47–1806.09f. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Applicability date; Mayoral certification

§ 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).
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 › § 47–1806.13. Tax on residents and non-residents — Credits — Alternative fuel vehicle conversion credit

§ 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).
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 › § 47–1806.14. Tax on residents and nonresidents — Credits — Tax credit for farm to food donations. [Repealed]

§ 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.)
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 › § 47–1806.16. Tax on residents and nonresidents - Credits - Tax credit for food donations. [Repealed]

§ 47–1806.16. Tax on residents and nonresidents - Credits - Tax credit for food donations. [Repealed]
[Repealed].
(Feb. 22, 2019, D.C. Law 22-212, § 101(b), 65 DCR 12927; Nov. 13, 2021, D.C. Law 24-45, § 7167, 68 DCR 010163; July 12, 2022, D.C. Law 24-147, § 163(b), 69 DCR 003386.)
Applicability
Applicability of D.C. Law 22-212: § 301 of D.C. Law 22-212 provided that the creation of this section by § 101(b) of D.C. Law 22-212 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.
2023 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

§ 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.
2023 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]

§ 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.].”
2023 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]

§ 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.
2023 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

§ 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.
2023 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

§ 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.
2023 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

§ 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).