reglab/statecodes huggingface dataset:
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 46 - Special Tax Incentives › § 47–4678. Whitman-Walker Health at St. Elizabeths tax rebate. [Not Funded]

§ 47–4678. Whitman-Walker Health at St. Elizabeths tax rebate. [Not Funded]
Not Funded.
(Feb. 23, 2023, D.C. Law 24-260, § 2(b), 69 DCR 15088.)
Applicability
Applicability of D.C. Law 24-260: § 3 of D.C. Law 24-260 provided that the creation of this section by § 2(b) of D.C. Law 24-260 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 46 - Special Tax Incentives › § 47–4679. Whitman-Walker Health System at St. Elizabeths tax rebate. [Not Funded]

§ 47–4679. Whitman-Walker Health System at St. Elizabeths tax rebate. [Not Funded]
Not Funded.
(Feb. 23, 2023, D.C. Law 24-260, § 2(b), 69 DCR 15088.)
Applicability
Applicability of D.C. Law 24-260: § 3 of D.C. Law 24-260 provided that the creation of this section by § 2(b) of D.C. Law 24-260 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 46 - Special Tax Incentives › § 47–4680. Volunteers of America, Inc. Tax Exemption. [Applicable as of October 1, 2027]

§ 47–4680. Volunteers of America, Inc. Tax Exemption. [Applicable as of October 1, 2027]
[Pursuant to section 4 of D.C. Law 25-59, this section shall apply as of October 1, 2027].
(Sept. 16, 2023, D.C. Law 25-59, § 2(b), 70 DCR 10711.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 47 - Exemptions and Abatements Approval Requirements › § 47–4703. Chief Financial Officer guidance

§ 47–4703. Chief Financial Officer guidance.
For the preparation of the financial analysis required by § 47-4701(b)(1)(F) and the annual certification required by § 47-4702, the Chief Financial Officer shall set forth guidance regarding the collection of information necessary to implement these sections.
(Sept. 14, 2011, D.C. Law 19-21, § 7142(b), 58 DCR 6226; Dec. 24, 2013, D.C. Law 20-61, § 7162(b), 60 DCR 12472.)
Effect of Amendments
The 2013 amendment by D.C. Law 20-61 substituted “§ 47-4701(b)(1)(F)” for “§ 47-4701(b)(4).”
Emergency Legislation
For temporary (90 day) addition of sections, see §§ 13(c), 14 of Revised Fiscal Year 2012 Budget Support Technical Clarification Emergency Amendment Act of 2011 (D.C. Act 19-157, October 4, 2011, 58 DCR 8688).
For temporary addition of § 47-4704, concerning the applicability of this chapter, see § 108(a) and (c) of the Fiscal Year 2013 Budget Support Technical Clarification Emergency Amendment Act of 2012 (D.C. Act 19-482, October 12, 2012, 59 DCR 12478).
For temporary addition of § 47-4704, concerning the applicability of the chapter, see § 108(c) of the Fiscal Year 2013 Budget Support Technical Clarification Congressional Review Emergency Amendment Act of 2012 (D.C. Act 19-604, January 14, 2013, 60 DCR 1045), applicable as of January 10, 2013.
For temporary (90 days) amendment of this section, see § 7162(b) of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).
For temporary (90 days) amendment of this section, see § 7162(b) of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).
Temporary Legislation
Section 13(c) of D.C. Law 19-53 added a section to read as follows: “§ 47-4704. Applicability. ”This chapter shall apply as of October 1, 2011.“.
Section 15(b) of D.C. Law 19-53 provided that the act shall expire after 225 days of its having taken effect.
Section 108(c) of D.C. Law 19-226 added section 47-4704 to read as follows:
“§ 47-4704. Applicability.
“This chapter shall apply as of October 1, 2011.”
Section 402(b) of D.C. Law 19-226 provided that the act shall expire after 225 days of its having taken effect.
Section 4(b) of D.C. Law 19-235 provided that the act shall expire after 225 days of its having taken effect.
Short Title
Section 7161 of D.C. Law 20-61 provided that Subtitle P of Title VII of the act may be cited as the “Tax Abatement Financial Analysis Requirements Act of 2013”.
Editor's Notes
Applicability of D.C. Law 20-61: Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 47 - Exemptions and Abatements Approval Requirements › § 47–4704. Applicability

§ 47–4704. Applicability.
This chapter shall apply as of October 1, 2011.
(Dec. 24, 2013, D.C. Law 20-61, § 7157(c), 60 DCR 12472.)
Emergency Legislation
For temporary (90 days) addition of this section, see § 7157(c) of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).
For temporary (90 days) addition of this section, see § 7157(c) of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).
Short Title
Section 7151 of D.C. Law 20-61 provided that Subtitle O of Title VII of the act may be cited as the “Tax Clarification Amendment Act of 2013”.
Editor's Notes
Applicability of D.C. Law 20-61: Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 48 - District of Columbia Low-Income Housing Tax Credit › § 47–4801. Definitions

§ 47–4801. Definitions.
For the purposes of this chapter, the term:
(1) “Administrative costs” means the costs of the Department to administer, manage, and monitor the Low-Income Housing Tax Credit Program, including personnel costs.
(1A) "Commissioner" means the Commissioner of the Department of Insurance, Securities, and Banking.
(2) “Department” means the Department of Housing and Community Development, or its successor agency.
(3) “Developer” means a person or entity that proposes to cause the acquisition, rehabilitation, or construction of affordable housing using tax credits provided under the District of Columbia’s Low-Income Housing Tax Credit Program.
(4) “Director” means the Director of the Department.
(5) “District of Columbia low-income housing tax credit” means the tax credit established by § 47-4802 pursuant to the Low-Income Housing Tax Credit Program.
(6) "Federal low-income housing tax credit" means a tax credit claimed pursuant to section 42 of the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 42) (“1986 Internal Revenue Code”).
(7) [Repealed].
(8) "Qualified project" means a rental housing development in the District that receives an allocation of federal low-income housing tax credits under 26 U.S.C. § 42(h)(1) or (4) after October 1, 2021, and with respect to which an extended low-income housing commitment pursuant to 26 U.S.C. § 42(h)(6)(B) between the owner of the rental housing development and the Department is executed on or after October 1, 2021.
(9) “User fee” means a fee charged by the Department to a developer in connection with the District of Columbia's Low-Income Housing Tax Credit Program, including application, reservation, allocation, and monitoring fees.
(Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990; Dec. 3, 2020, D.C. Law 23-149, § 7202(b), 67 DCR 10493; Nov. 13, 2021, D.C. Law 24-45, § 2212(a), 68 DCR 010163.)
Emergency Legislation
For temporary (90 days) addition of this chapter, see § 7152 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 chapter, see § 7142 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 chapter, see § 7142 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, see § 2(b) of the ABLE Program Trust Establishment Emergency Act of 2015 (D.C. Act 21-161, Oct. 19, 2015, 62 DCR 13725).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 48 - District of Columbia Low-Income Housing Tax Credit › § 47–4802. Credit established

§ 47–4802. Credit established.
(a) There is established a District of Columbia low-income housing tax credit.
(b) [Repealed].
(c) [Repealed].
(d) Only qualified projects are eligible for a District of Columbia low-income housing tax credit.
(Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990; Oct. 22, 2015, D.C. Law 21-36, § 7047, 62 DCR 10905; Oct. 8, 2016, D.C. Law 21-160, § 7132, 63 DCR 10775; Dec. 3, 2020, D.C. Law 23-149, § 7202(c), 67 DCR 10493.)
Effect of Amendments
The 2015 amendment by D.C. Law 21-36 substituted “tax year 2016” for “tax year 2015” in (a)(2).
Emergency Legislation
For temporary (90 days) amendment of this section, see § 7017 of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 48 - District of Columbia Low-Income Housing Tax Credit › § 47–4804. Recapture

§ 47–4804. Recapture.
(a) The owner of a qualified project eligible for the District of Columbia low-income housing tax credit shall submit a copy of the eligibility statement issued by the Department with respect to the qualified project at the time of filing the return required to be filed by the owner pursuant to § 47-1805.02. In the case of failure to attach the eligibility statement, a credit under this section shall not be allowed with respect to such qualified project for that year until the copy is provided to the Chief Financial Officer and the Commissioner.
(b) If under section 42 of the 1986 Internal Revenue Code, as amended and in effect for the taxable year, a portion of any federal low-income housing tax credits taken on a low-income qualified project is required to be recaptured, the District of Columbia low-income housing tax credit authorized by this chapter with respect to such qualified District of Columbia project shall also be recaptured by the Office of Chief Financial Officer or Commissioner of Insurance, Securities, and Banking. The District of Columbia recapture amount shall be equal to the amount of the District of Columbia low-income housing tax credits previously claimed times a fraction, the numerator of which shall be the amount of recaptured federal low-income housing tax credits and the denominator of which shall be the amount of federal low-income housing tax credits previously claimed.
(Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990; Dec. 3, 2020, D.C. Law 23-149, § 7202(e), 67 DCR 10493.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 48 - District of Columbia Low-Income Housing Tax Credit › § 47–4805. Additional filings

§ 47–4805. Additional filings.
The Chief Financial Officer, the Commissioner, or the Department may require the filing of additional documentation necessary to determine the eligibility or accuracy of a tax credit claimed under the provisions of this chapter through the promulgation of regulations.
(Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990; Dec. 3, 2020, D.C. Law 23-149, § 7202(f), 67 DCR 10493.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 48 - District of Columbia Low-Income Housing Tax Credit › § 47–4807. Compliance

§ 47–4807. Compliance.
(a) The Department, in consultation with the Chief Financial Officer and the Commissioner, shall monitor and oversee compliance with the District of Columbia’s Low-Income Housing Tax Credit Program and may promulgate regulations requiring the filing of additional documentation considered necessary to determine continuing eligibility for the District of Columbia low-income housing tax credit.
(b) The Department, the Chief Financial Officer, or the Commissioner shall report specific occurrences of noncompliance to appropriate state, federal, and local authorities.
(Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990; Dec. 3, 2020, D.C. Law 23-149, § 7202(h), 67 DCR 10493.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 48 - District of Columbia Low-Income Housing Tax Credit › § 47–4808. Expiration of credits

§ 47–4808. Expiration of credits.
Except for unused credits carried forward pursuant to § 47-4803(c) and for credits claimed under regulations promulgated by the Department consistent with the special rule set forth in section 42(f)(2) of the 1986 Internal Revenue Code , as amended and in effect for the taxable year, a qualified District of Columbia project shall not be eligible for any District of Columbia low-income housing tax credits for more than 11 taxable years.
(Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 48 - District of Columbia Low-Income Housing Tax Credit › § 47–4809. Efficiency

§ 47–4809. Efficiency.
The Department may pursue methods of enhancing the efficiency of the District of Columbia low-income housing tax credit program, including,
(1) Pursuing opinions from the United States Department of Treasury’s Internal Revenue Service in the form of:
(A) General Counsel memoranda;
(B) Private letter rulings and other notices,:
(C) Rulings; or
(D) Guidelines; and
(2) Reviewing other state low-income housing tax programs that have an option for taxpayers to receive such tax credit in the form of a loan generated by transferring the credit to a designated state entity.
(Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 48 - District of Columbia Low-Income Housing Tax Credit › § 47–4810. Fees

§ 47–4810. Fees.
The Department may charge a user fee equal to up to 1% of the District of Columbia low-income housing tax credits awarded to a qualified project to pay for the administrative costs associated with the establishment of a District of Columbia low-income housing tax credit. The user fee shall be deposited into the Low-Income Housing Tax Credit Fund, as established in § 42-2853.02.
(Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990.)
Emergency Legislation
For temporary (90 days) addition of § 47-4811.01, concerning the ABLE Program Trust [see now § 47-4902], see § 2(c) of the ABLE Program Trust Establishment Emergency Act of 2015 (D.C. Act 21-161, Oct. 19, 2015, 62 DCR 13725).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 48 - District of Columbia Low-Income Housing Tax Credit › § 47–4812. Rules

§ 47–4812. Rules.
(a) The Mayor shall issue rules to implement the provisions of this chapter.
(b) The Chief Financial Officer shall issue rules to implement § 47-4805.
(Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 49 - ABLE Program › § 47–4902. ABLE Program Trust

§ 47–4902. ABLE Program Trust.
(a)(1) In accordance with the Federal ABLE Act, there is established a qualified ABLE program, to be known as the ABLE Program Trust, that shall be established as a trust, which shall authorize an eligible individual to create an ABLE account to enable the eligible individual to benefit from the tax incentives provided under the Federal ABLE Act.
(2)(A) The Chief Financial Officer, or the CFO’s designee, shall serve as the trustee of the Trust.
(B) The Trust shall receive and hold all payments and contributions received from any public or private source, and the earnings on those payments and contributions, including:
(i) Gifts;
(ii) Bequests;
(iii) Endowments;
(iv) Federal and local grants; and
(v) Any other funds intended for the Trust.
(C) All deposits, and earnings on those deposits, held in the Trust shall constitute assets of the Trust and shall not be commingled with or revert to the General Fund of the District of Columbia or any special, emergency, or temporary fund of the District of Columbia at the end of any fiscal year or at any other time.
(D) The Trust shall continue in existence as long as it holds any payments, contributions, or other funds or has any obligations and until its existence is terminated by law.
(b) An eligible individual who seeks to save money for the payment of qualified disability expenses of a designated beneficiary may establish an ABLE account and shall enter into an ABLE Account Savings Agreement with the Trust.
(c) The Chief Financial Officer shall take the action necessary to implement the ABLE Program Trust, promulgate regulations, and enter into ABLE Account Savings Agreements.
(Feb. 2, 2016, D.C. Law 21-61, § 2(b), 62 DCR 15281.)
Emergency Legislation
For temporary (90 days) addition of § 47-4811.01, concerning the ABLE Program Trust [see now § 47-4902], see § 2(c) of the ABLE Program Trust Establishment Emergency Act of 2015 (D.C. Act 21-161, Oct. 19, 2015, 62 DCR 13725).
For temporary (90 days) addition of this section, see § 2 of the ABLE Program Trust Establishment Congressional Review Emergency Act of 2016 (D.C. Act 21-279, Jan. 27, 2016, 63 DCR 1173).
Temporary Legislation
For temporary (225 days) addition of this section, see § 2 of the ABLE Program Trust Establishment Temporary Act of 2015 (D.C. Law 21-47, Jan. 9, 2016, 62 DCR 13993).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 50 - High Unemployment Area Tax Relief. [Repealed] [Not Funded] › § 47–5001. Definitions. [Repealed]

§ 47–5001. Definitions. [Repealed]
[Repealed].
(Apr. 25, 2018, D.C. Law 22-85, § 101(b), 65 DCR 1805; Dec. 3, 2020, D.C. Law 23-149, § 7104, 67 DCR 10493.)
Applicability
Applicability of D.C. Law 22-85: § 301 of D.C. Law 22-85 provided that the creation of this section by § 101(b) of D.C. Law 22-85 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 50 - High Unemployment Area Tax Relief. [Repealed] [Not Funded] › § 47–5002. Tax incentives. [Repealed]

§ 47–5002. Tax incentives. [Repealed]
[Repealed].
(Apr. 25, 2018, D.C. Law 22-85, § 101(b), 65 DCR 1805; Dec. 3, 2020, D.C. Law 23-149, § 7104, 67 DCR 10493.)
Applicability
Applicability of D.C. Law 22-85: § 301 of D.C. Law 22-85 provided that the creation of this section by § 101(b) of D.C. Law 22-85 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 50 - High Unemployment Area Tax Relief. [Repealed] [Not Funded] › § 47–5003. Abatement and credit approval process. [Repealed]

§ 47–5003. Abatement and credit approval process. [Repealed]
[Repealed].
(Apr. 25, 2018, D.C. Law 22-85, § 101(b), 65 DCR 1805; Dec. 3, 2020, D.C. Law 23-149, § 7104, 67 DCR 10493.)
Applicability
Applicability of D.C. Law 22-85: § 301 of D.C. Law 22-85 provided that the creation of this section by § 101(b) of D.C. Law 22-85 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 50 - High Unemployment Area Tax Relief. [Repealed] [Not Funded] › § 47–5004. Certification by Mayor. [Repealed]

§ 47–5004. Certification by Mayor. [Repealed]
[Repealed].
(Apr. 25, 2018, D.C. Law 22-85, § 101(b), 65 DCR 1805; Dec. 3, 2020, D.C. Law 23-149, § 7104, 67 DCR 10493.)
Applicability
Applicability of D.C. Law 22-85: § 301 of D.C. Law 22-85 provided that the creation of this section by § 101(b) of D.C. Law 22-85 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 50 - High Unemployment Area Tax Relief. [Repealed] [Not Funded] › § 47–5005. Rules. [Repealed]

§ 47–5005. Rules. [Repealed]
[Repealed].
(Apr. 25, 2018, D.C. Law 22-85, § 101(b), 65 DCR 1805; Dec. 3, 2020, D.C. Law 23-149, § 7104, 67 DCR 10493.)
Applicability
Applicability of D.C. Law 22-85: § 301 of D.C. Law 22-85 provided that the creation of this section by § 101(b) of D.C. Law 22-85 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 51 - Individual Taxpayer Health Insurance Responsibility Requirement › § 47–5103. District of Columbia shared responsibility payments

§ 47–5103. District of Columbia shared responsibility payments.
(a) If a taxpayer who is an applicable individual, or an applicable individual for whom the taxpayer is liable under subsection (b) of this section, fails to meet the requirement of § 47-5102(a) for one or more months, the taxpayer shall pay a District shared responsibility payment for tax years beginning after December 31, 2018. Subject to subsections (b) and (c) of this section, the District shared responsibility payment shall be the same as the Federal shared responsibility payment under section 5000A of the Internal Revenue Code of 1986 (26 U.S.C. § 5000A) as in effect on December 15, 2017, and its implementing regulations as in effect on December 15, 2017.
(b)(1) If a District shared responsibility payment is imposed for any month on an individual who is a dependent of a taxpayer during the taxable year, the taxpayer shall be liable for the shared responsibility payment.
(2) If a District shared responsibility payment is imposed for any month on an individual who files a joint return for the taxable year, the individual and the spouse of the individual shall be jointly liable for the shared responsibility payment.
(c)(1) The rules for determining the District shared responsibility payment shall be determined under this chapter and rules issued or incorporated pursuant to § 47-5109.
(2) The maximum amount of the District shared responsibility payment shall be determined using the District's average premium for bronze-level plans rather than the national average premium for bronze-level plans.
(3) The Authority shall annually publish on its website the District shared responsibility maximum payment amount before September 30 of the taxable year.
(4) If a taxpayer is subject to both the District shared responsibility payment and the federal shared responsibility payment under section 5000A of the Internal Revenue Code of 1986 (26 U.S.C. § 5000A) for a taxable year, the amount of the taxpayer's District shared responsibility payment shall be reduced, but not below zero, by the amount of the taxpayer's federal shared responsibility payment.
(Oct. 30, 2018, D.C. Law 22-168, § 5002(b), 65 DCR 9388.)
Emergency Legislation
For temporary (90 days) creation of this section, see § 5002 of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).
For temporary (90 days) creation of this section, see § 5002 of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 51 - Individual Taxpayer Health Insurance Responsibility Requirement › § 47–5104. Minimum essential coverage and District of Columbia shared responsibility payment requirements

§ 47–5104. Minimum essential coverage and District of Columbia shared responsibility payment requirements.
(a) Except as provided in subsection (b) of this section, an individual may claim that the individual or a dependent of the individual is not an applicable individual with respect to the minimum essential coverage requirement under § 47-5102(a) or may claim that the individual or a dependent of the individual is eligible for an exemption under § 47-5102(b) by indicating the basis for the claim on a form, to be prescribed by the Chief Financial Officer.
(b) An individual may apply to the Authority for an eligibility determination for the following two exemptions:
(1) The affordability exemption from the District shared responsibility payment requirement as provided in § 47-5102 for individuals for whom coverage is considered unaffordable based on projected income as defined by 45 C.F.R. § 155.605(d)(2), as that regulation was in effect on December 15, 2017; or
(2) The general hardship exemption from the District shared responsibility payment requirement contained in § 47-5102 by reason of general hardship, as defined by 45 C.F.R. § 155.605(d)(1), as that regulation was in effect on December 15, 2017.
(c) On or before January 31, 2020 and each January 31 each year thereafter, the Authority shall notify the individual and the Chief Financial Officer of any exemption determination made pursuant to subsection (b) of this section for the previous taxable year.
(Oct. 30, 2018, D.C. Law 22-168, § 5002(b), 65 DCR 9388.)
Emergency Legislation
For temporary (90 days) creation of this section, see § 5002 of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).
For temporary (90 days) creation of this section, see § 5002 of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 51 - Individual Taxpayer Health Insurance Responsibility Requirement › § 47–5105. Reporting of health insurance coverage

§ 47–5105. Reporting of health insurance coverage.
(a) An applicable entity that provides minimum essential coverage to an individual during a calendar year shall submit a return at a time determined by the Chief Financial Officer, which shall include the information contained in a return described in section 6055 of the Internal Revenue Code of 1986 (26 U.S.C. § 6055) and its implementing regulations, as that section and implementing regulations were in effect on December 15, 2017, and any such information required by the Chief Financial Officer.
(b)(1) Except as provided in paragraph (2) of this subsection, an applicable entity required to submit a return pursuant to subsection (a) of this section shall furnish to each individual whose name is required to be on the return a written statement showing the:
(A) Name and address of the entity required to make the return;
(B) The phone number of the information contact for such applicable entity or their delegee; and
(C) Information required regarding the individual.
(2) The requirements of this subsection may be satisfied by a written statement provided to an individual that is consistent with the requirements of section 6055 of the Internal Revenue Code of 1986 (26 U.S.C. § 6055) and its implementing regulations, as that section and implementing regulations were in effect on December 15, 2017.
(c)(1) In the case of coverage provided by an entity that is a governmental unit or an agency or instrumentality of a governmental unit, the officer or employee who enters into the agreement to provide such coverage shall be responsible for the returns required by this section.
(2) An entity may contract with a third-party service provider, including an insurance carrier, to provide the returns required by this section.
(Oct. 30, 2018, D.C. Law 22-168, § 5002(b), 65 DCR 9388.)
Emergency Legislation
For temporary (90 days) creation of this section, see § 5002 of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).
For temporary (90 days) creation of this section, see § 5002 of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 51 - Individual Taxpayer Health Insurance Responsibility Requirement › § 47–5106. Annual notification

§ 47–5106. Annual notification.
The Chief Financial Officer, in consultation with the Authority and the Director of the Department of Health Care Finance, shall develop a program to provide reasonable notice to taxpayers who paid a District shared responsibility payment during the previous taxable year. The notification shall include information on how to apply for:
(1) Individual health insurance;
(2) Medicaid; and
(3) The Children's Health Insurance Program.
(Oct. 30, 2018, D.C. Law 22-168, § 5002(b), 65 DCR 9388.)
Emergency Legislation
For temporary (90 days) creation of this section, see § 5002 of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).
For temporary (90 days) creation of this section, see § 5002 of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 51 - Individual Taxpayer Health Insurance Responsibility Requirement › § 47–5107. Individual Insurance Market Affordability and Stability Fund

§ 47–5107. Individual Insurance Market Affordability and Stability Fund.
(a) There is established as a special fund the Individual Insurance Market Affordability and Stability Fund ("Fund"), which shall be administered by the Mayor in accordance with subsection (c) of this section.
(b) Revenue from the District shared responsibility payments collected pursuant to § 47-5103 shall be deposited into the Fund.
(c) Money in the Fund shall be used to:
(1) Engage in outreach to uninsured District residents to increase health insurance coverage;
(2) Provide information to District residents on options for health insurance coverage; and
(3) Engage in activities that increase the availability of health insurance options or increase the affordability of insurance premiums in the individual health insurance market, for District residents.
(d)(1) The money deposited into the Fund shall not revert to the unrestricted fund balance of the General Fund of the District of Columbia at the end of a fiscal year, or at any other time.
(2) Subject to authorization in an approved budget and financial plan, any funds appropriated in the Fund shall be continually available without regard to fiscal year limitation.
(Oct. 30, 2018, D.C. Law 22-168, § 5002(b), 65 DCR 9388.)
Emergency Legislation
For temporary (90 days) creation of this section, see § 5002 of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).
For temporary (90 days) creation of this section, see § 5002 of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 51 - Individual Taxpayer Health Insurance Responsibility Requirement › § 47–5108. Liability

§ 47–5108. Liability.
A taxpayer who fails to pay the District of Columbia shared responsibility payment imposed by § 47-5103 shall be subject to all collection, enforcement, and administrative provisions applicable to unpaid taxes or fees, as provided in Chapter 18, Chapter 41, Chapter 42, Chapter 43, and Chapter 44 of this title.
(Oct. 30, 2018, D.C. Law 22-168, § 5002(b), 65 DCR 9388.)
Emergency Legislation
For temporary (90 days) creation of this section, see § 5002 of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).
For temporary (90 days) creation of this section, see § 5002 of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 51 - Individual Taxpayer Health Insurance Responsibility Requirement › § 47–5109. Rules

§ 47–5109. Rules.
(a)(1) All federal regulations implementing section 5000A of the Internal Revenue Code of 1986 (26 U.S.C. § 5000A), as such regulations were in effect on December 15, 2017, are incorporated by reference into the District of Columbia Municipal Regulations and, unless modified or superseded by regulations issued pursuant to paragraph (2) of this subsection, shall be used to implement the provisions of this chapter. Federal guidance interpreting the federal regulations implementing section 5000A of the Internal Revenue Code of 1986 (26 U.S.C. § 5000A), as such guidance was in effect on December 15, 2017, shall also apply.
(2) The Chief Financial Officer may amend the incorporated regulations and guidance and issue rules to implement the provisions of this chapter; except, that:
(A) The Mayor, and not the Chief Financial Officer, may amend the incorporated regulations and guidance and issue rules related to the definitions of applicable individual and minimum essential coverage and the exemptions under § 47-5102(b); and
(B) The Authority, and not the Chief Financial Officer, may amend the incorporated regulations and guidance and issue rules related to the authority specifically provided to the Authority under this chapter.
(b) By November 1, 2018, the Chief Financial Officer, in consultation with the Authority, shall provide to the Mayor for publication in the District of Columbia Register the complete text of the incorporated regulations and guidance referred to in subsection (a)(1) of this section.
(Oct. 30, 2018, D.C. Law 22-168, § 5002(b), 65 DCR 9388.)
Emergency Legislation
For temporary (90 days) creation of this section, see § 5002 of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).
For temporary (90 days) creation of this section, see § 5002 of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
2023 District of Columbia Code › Title 48 - Foods and Drugs › Chapter 1 - Adulteration › § 48–101. Possession or disposition of adulterated articles prohibited

§ 48–101. Possession or disposition of adulterated articles prohibited.
No person shall, within the District of Columbia, by himself or by his servant or agent, or as the servant or agent of any other person, sell, exchange, or deliver, or have in his custody or possession with the intent to sell or exchange, or expose or offer for sale or exchange, any article of food or drug which is adulterated within the meaning of this chapter.
(Feb. 17, 1898, 30 Stat. 246, ch. 25, § 1.)
Prior Codifications
1981 Ed., § 33-101.
1973 Ed., § 33-101.
2023 District of Columbia Code › Title 48 - Foods and Drugs › Chapter 1 - Adulteration › § 48–107. Portion of sample analyzed to be sealed and retained

§ 48–107. Portion of sample analyzed to be sealed and retained.
In all cases where any drug or article of food shall be taken as a sample to be examined and analyzed, the person making the analysis shall reserve a portion of the sample, which shall be sealed, for a period of 30 days from the time of taking such sample, and in case of a complaint the reserved portion alleged to be adulterated shall, upon application, be delivered to the defendant or his attorney.
(Feb. 17, 1898, 30 Stat. 248, ch. 25, § 7.)
Prior Codifications
1981 Ed., § 33-107.
1973 Ed., § 33-107.
2023 District of Columbia Code › Title 48 - Foods and Drugs › Chapter 1 - Adulteration › § 48–108. Interference with officials prohibited

§ 48–108. Interference with officials prohibited.
No person shall hinder, obstruct, or in any way interfere with any inspector, analyst, or other person of the Department of Health in the performance of his duty in carrying out the provisions of this chapter.
(Feb. 17, 1898, 30 Stat. 248, ch. 25, § 8; May 2, 2002, D.C. Law 14-116, § 2(f), 49 DCR 1945.)
Prior Codifications
1981 Ed., § 33-108.
1973 Ed., § 33-108.
Effect of Amendments
D.C. Law 14-116 substituted “Department of Health” for “Health Department”.
Emergency Legislation
For temporary (90 day) amendment of section, see § 2(f) of Food Regulation Emergency Amendment Act of 2001 (D.C. Act 14-128, August 3, 2001, 48 DCR 7939).
For temporary (90 day) amendment of section, see § 2(f) of Food Regulation Legislative Review Emergency Amendment Act of 2001 (D.C. Act 14-147, October 23, 2001, 48 DCR 10183).
Temporary Legislation
For temporary (225 day) amendment of section, see § 2(f) of Food Regulation Temporary Amendment Act of 2001 (D.C. Law 14-55, December 6, 2001, law notification 49 DCR 356).
Editor's Notes
Health Department abolished: The Health Department of the District of Columbia, including the office of the head thereof, was abolished and the functions thereof transferred to the Board of Commissioners of the District of Columbia by Reorganization Plan No. 5 of 1952. Reorganization Order No. 57 of the Board of Commissioners, dated June 30, 1953, and Reorganization Order No. 52, dated June 30, 1953, combined and redesignated Organization Order No. 141, dated February 11, 1964, established, under the direction and control of a Commissioner, a Department of Public Health headed by a Director, for the purpose of planning, implementing, and directing public health and hospital care programs, and for performing certain other allied medical and paramedical functions. The Anatomical Board was established under the direction and control of the Director of Public Health consisting of members as prescribed in the D.C. Code. Prior to redesignation, the Order abolished the previously existing Health Department, Gallinger Hospital, Glenn Dale Sanatorium, and the Anatomical Board, and transferred their functions and positions to the new Department. The organization of the new Department was set out in the Order. The executive functions of the Board of Commissioners were transferred to the Commissioner of the District of Columbia by § 401 of Reorganization Plan No. 3 of 1967. Functions stated in Organization Order No. 141 were transferred to the Director of the Department of Human Resources by Commissioner’s Order No. 69-96, dated March 7, 1969, as amended by Commissioner’s Order No. 70-83, dated March 6, 1970. The Department of Human Resources was replaced by Reorganization Plan No. 2 of 1979, dated February 21, 1980, which Plan established the Department of Human Services.
2023 District of Columbia Code › Title 48 - Foods and Drugs › Chapter 1 - Adulteration › § 48–110. Inconsistent acts repealed; certain Acts preserved

§ 48–110. Inconsistent acts repealed; certain Acts preserved.
(a) The Mayor shall issue rules in accordance with subchapter I of Chapter 5 of Title 2, to implement the provisions of this chapter. The proposed rules shall be submitted to the Council for a 45-day period of review, excluding Saturdays, Sundays, legal holidays, and days of Council recess. If the Council does not approve or disapprove the proposed regulations, in whole or part, by resolution, within this 45-day review period, the proposed regulations shall be deemed disapproved.
(b) The Mayor shall establish, by rule, a license application fee for a food establishment. The fee shall be set in an amount to recoup some or all of the costs to the District of Columbia for reviewing the application. The regulations may also provide for interest to be charged on late payments of any charges imposed pursuant to this chapter.
(Feb. 17, 1898, 30 Stat. 248, ch. 25, § 10; May 2, 2002, D.C. Law 14-116, § 2(i), 49 DCR 1945.)
Prior Codifications
1981 Ed., § 33-110.
1973 Ed., § 33-110.
Effect of Amendments
D.C. Law 14-116 rewrote the section which had read as follows: “All acts and parts of acts inconsistent with this chapter are hereby repealed; provided, that nothing in this chapter contained shall be construed as modifying or repealing any of the provisions of ‘An Act defining butter, also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of oleomargarine,’ approved August 2, 1886, or of ‘An Act defining cheese, and also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of ’filled cheese,” approved June 6, 1896.”
Emergency Legislation
For temporary (90 day) amendment of section, see § 2(i) of Food Regulation Emergency Amendment Act of 2001 (D.C. Act 14-128, August 3, 2001, 48 DCR 7939).
For temporary (90 day) amendment of section, see § 2(i) of Food Regulation Legislative Review Emergency Amendment Act of 2001 (D.C. Act 14-147, October 23, 2001, 48 DCR 10183).
Temporary Legislation
For temporary (225 day) amendment of section, see § 2(i) of Food Regulation Temporary Amendment Act of 2001 (D.C. Law 14-55, December 6, 2001, law notification 49 DCR 356).
Delegation of Authority
Delegation of Authority Pursuant to the Food Regulation Amendment Act of 2002, see Mayor’s Order 2002-103, June 28, 2002 ( 49 DCR 6000).
Resolutions
Resolution 14-613, the “Food Code Approval Resolution of 2002”, was approved effective November 22, 2002.
Resolution 18-150, the “District of Columbia Food Processing Operations Code Approval Resolution of 2009”, was approved effective June 2, 2009.
2023 District of Columbia Code › Title 48 - Foods and Drugs › Chapter 2 - Candy. [Repealed] › § 48–201. Adulterated candy not to be made or sold. [Repealed]

§ 48–201. Adulterated candy not to be made or sold. [Repealed]
Repealed.
(May 5, 1898, 30 Stat. 398, ch. 241, § 1; May 2, 2002, D.C. Law 14-116, § 8(a), 49 DCR 1945.)
Prior Codifications
1981 Ed., § 33-201.
1973 Ed., § 33-201.
Emergency Legislation
For temporary (90 day) repeal of section, see § 8(a) of Food Regulation Emergency Amendment Act of 2001 (D.C. Act 14-128, August 3, 2001, 48 DCR 7939).
For temporary (90 day) repeal of section, see § 8(a) of Food Regulation Legislative Review Emergency Amendment Act of 2001 (D.C. Act 14-147, October 23, 2001, 48 DCR 10183).
Temporary Legislation
For temporary (225 day) repeal of §§ 48-201 to 48-203, see § 8(a) of Food Regulation Temporary Amendment Act of 2001 (D.C. Law 14-55, December 6, 2001, law notification 49 DCR 356).
2023 District of Columbia Code › Title 48 - Foods and Drugs › Chapter 2 - Candy. [Repealed] › § 48–202. Violations. [Repealed]

§ 48–202. Violations. [Repealed]
Repealed.
(May 5, 1898, 30 Stat. 398, ch. 241, § 2; Oct. 5, 1985, D.C. Law 6-42, § 475, 32 DCR 4450; May 2, 2002, D.C. Law 14-116, § 8(a), 49 DCR 1945.)
Prior Codifications
1981 Ed., § 33-202.
1973 Ed., § 33-202.
Emergency Legislation
For temporary (90 day) repeal of section, see § 8(a) of Food Regulation Emergency Amendment Act of 2001 (D.C. Act 14-128, August 3, 2001, 48 DCR 7939).
For temporary (90 day) repeal of section, see § 8(a) of Food Regulation Legislative Review Emergency Amendment Act of 2001 (D.C. Act 14-147, October 23, 2001, 48 DCR 10183).
Temporary Legislation
For temporary (225 day) repeal of §§ 48-201 to 48-203, see § 8(a) of Food Regulation Temporary Amendment Act of 2001 (D.C. Law 14-55, December 6, 2001, law notification 49 DCR 356).
2023 District of Columbia Code › Title 48 - Foods and Drugs › Chapter 2 - Candy. [Repealed] › § 48–203. Prosecutions. [Repealed]

§ 48–203. Prosecutions. [Repealed]
Repealed.
(May 5, 1898, 30 Stat. 398, ch. 241, § 3; May 2, 2002, D.C. Law 14-116, § 8(a), 49 DCR 1945.)
Prior Codifications
1981 Ed., § 33-203.
1973 Ed., § 33-203.
Emergency Legislation
For temporary (90 day) repeal of section, see § 8(a) of Food Regulation Emergency Amendment Act of 2001 (D.C. Act 14-128, August 3, 2001, 48 DCR 7939).
For temporary (90 day) repeal of section, see § 8(a) of Food Regulation Legislative Review Emergency Amendment Act of 2001 (D.C. Act 14-147, October 23, 2001, 48 DCR 10183).
Temporary Legislation
For temporary (225 day) repeal of §§ 48-201 to 48-203, see § 8(a) of Food Regulation Temporary Amendment Act of 2001 (D.C. Law 14-55, December 6, 2001, law notification 49 DCR 356).
2023 District of Columbia Code › Title 48 - Foods and Drugs › Chapter 3 - Donated Food › § 48–301. Immunity from liability

§ 48–301. Immunity from liability.
(a) All other provisions of law notwithstanding, a good faith donor of food which is not known or believed to be unfit for human consumption, as defined in Chapter 1 of this title, or rules issued pursuant to that chapter at the time it is donated to a bona fide charitable or nonprofit organization or directly to an individual for consumption shall not be subject to criminal or civil liability arising from an injury or death due to the condition of such food unless such injury or death is a direct result of the gross negligence or intentional misconduct of such donor.
(b) All other provisions of law notwithstanding, a bona fide charitable or not-for-profit organization which in good faith receives and distributes food which is not known or believed to be unfit for human consumption, as defined in Chapter 1 of this title, or rules issued pursuant to that chapter at the time it is distributed, without charge or at a charge sufficient to cover the cost of handling and preparing such food, shall not be subject to criminal or civil liability arising from an injury or death due to the condition of such food unless such injury or death is a direct result of the gross negligence or intentional misconduct of such organization.
(Oct. 8, 1981, D.C. Law 4-39, § 2, 28 DCR 3391; Mar. 8, 1991, D.C. Law 8-245, § 2, 38 DCR 367; May 2, 2002, D.C. Law 14-116, § 3, 49 DCR 1945; Feb. 22, 2019, D.C. Law 22-212, § 201(a), 65 DCR 12927.)
Prior Codifications
1981 Ed., § 33-801.
Effect of Amendments
D.C. Law 14-116, in subsec. (a), substituted “Chapter 1 of this title, or rules issued pursuant to that chapter” for “§ 8-6:102 of Title 8 of the District of Columbia Health Regulations (published as Title 8 of the District of Columbia Regulations; 1962 Revision, as amended) (’Health Regulations’)”; and, in subsec. (b), substituted “Chapter 1, of this title, or rules issued pursuant to that chapter” for “§ 8-6:102 of Title 8 of the Health Regulations”.
Emergency Legislation
For temporary (90 day) amendment of section, see § 3 of Food Regulation Emergency Amendment Act of 2001 (D.C. Act 14-128, August 3, 2001, 48 DCR 7939).
For temporary (90 day) amendment of section, see § 3 of Food Regulation Legislative Review Emergency Amendment Act of 2001 (D.C. Act 14-147, October 23, 2001, 48 DCR 10183).
Temporary Legislation
For temporary (225 day) amendment of section, see § 3 of Food Regulation Temporary Amendment Act of 2001 (D.C. Law 14-55, December 6, 2001, law notification 49 DCR 356).
Editor's Notes
Section 8-6:102 of Title 8 of the District of Columbia Health Regulations, referred to in (a) has been superseded by the DCMR. See now 23 DCMR 9902.
2023 District of Columbia Code › Title 48 - Foods and Drugs › Chapter 3 - Donated Food › § 48–302. Authority of Mayor

§ 48–302. Authority of Mayor.
Nothing in this chapter shall restrict the authority of the Mayor of the District of Columbia to inspect, condemn, denature, destroy, seize, or remove food for human consumption pursuant to § 22-2903 [repealed].
(Oct. 8, 1981, D.C. Law 4-39, § 3, 28 DCR 3391.)
Prior Codifications
1981 Ed., § 33-802.