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 › § 47–1806.03. Tax on residents and nonresidents — Imposition and rates

§ 47–1806.03. Tax on residents and nonresidents — Imposition and rates.
(a)(1) In the case of a taxable year beginning after December 31, 1986, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
Not over $10,000
6% of the taxable income.
Over $10,000 but not over $20,000
$600, plus 8% of the excess over $10,000.
Over $20,000
$1,400, plus 10% of the excess over $20,000.
(2) In the case of a taxable year beginning after December 31, 1987, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
Not over $10,000
6% of the taxable income.
Over $10,000 but not over $20,000
$600, plus 8% of the excess over $10,000.
Over $20,000
$1,400, plus 9.5% of the excess over $20,000.
(3) In the case of a taxable year beginning after December 31, 1999, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
Not over $10,000
5% of the taxable income.
Over $10,000 but not over $20,000
$500, plus 7.5% of the excess over $10,000.
Over $20,000
$1,250, plus 9.5% of the excess over $20,000.
(4)(A) In the case of a taxable year beginning after December 31, 2000, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
Not over $10,000
5% of the taxable income.
Over $10,000 but not over $30,000
$500, plus 7.5% of the excess over $10,000.
Over $30,000
$2,000, plus 9.3% of the excess over $30,000.
(B) Repealed.
(5)(A) In the case of a taxable year beginning after December 31, 2003, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
Not over $10,000
5.0% of the taxable income.
Over $10,000 but not over $30,000
$500, plus 7.5% of the excess over $10,000.
Over $30,000
$2,000, plus 9.0% of the excess over $30,000.
(6)(A) In the case of a taxable year beginning after December 31, 2004, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
Not over $10,000
4.5% of the taxable income.
Over $10,000 but not over $40,000
$450, plus 7% of the excess over $10,000.
Over $40,000
$2,550, plus 8.7% of the excess over $40,000.
(B) Subparagraph (A) of this paragraph shall not apply if:
(i) The certification by the Chief Financial Officer required by § 47-387.01 demonstrates that the accumulated general fund balance for the immediately preceding fiscal year is less than 5% of the general fund operating budget for the current fiscal year, the nominal GDP growth is less than or equal to 3.5%, or the real GDP growth is less than or equal to 1.7%; or
(ii) The Mayor demonstrates, and the Chief Financial Officer certifies, that a proposed budget will not be balanced as required by § 1-206.03(c) if the scheduled tax rate decrease under subparagraph (A) of this paragraph takes effect.
(C) If the rate reduction scheduled for the previous year was not implemented, the rate imposed by this paragraph shall be the last unimplemented percentage decrease scheduled for a previous year, instead of that prescribed by this paragraph.
(7)(A) In the case of a taxable year beginning after December 31, 2005, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
Not over $10,000
4% of the taxable income.
Over $10,000 but not over $40,000
$400, plus 6% of the excess over $10,000.
Over $40,000
$2,200, plus 8.5% of the excess over $40,000.
(B) Subparagraph (A) of this paragraph shall not apply if:
(i) The certification by the Chief Financial Officer required by § 47-387.01 demonstrates that the accumulated general fund balance for the immediately preceding fiscal year is less than 5% of the general fund operating budget for the current fiscal year, the nominal GDP growth is less than or equal to 3.5%, or the real GDP growth is less than or equal to 1.7%; or
(ii) The Mayor demonstrates, and the Chief Financial Officer certifies, that a proposed budget will not be balanced as required by § 1-206.03(c) if the scheduled tax rate decrease under subparagraph (A) of this paragraph takes effect.
(C) If the rate reduction scheduled for the previous year was not implemented, the rate imposed by this paragraph shall be the last unimplemented percentage decrease scheduled for a previous year, instead of that prescribed by this paragraph.
(8)(A) [Expired].
(B) This paragraph shall expire on January 1, 2015.
(9) In the case of the taxable year beginning after December 31, 2014, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
Not over $10,000
4% of the taxable income.
Over $ 10,000 but not over $ 40,000
$400, plus 6% of the excess over $ 10,000.
Over $ 40,000 but not over $ 60,000
$2,200, plus 7% of the excess over $ 40,000.
Over $ 60,000 but not over $ 350,000
$3,600, plus 8.5% of the excess over $ 60,000.
Over $350,000
$28,250, plus 8.95% of the excess above $350,000.
(10) In the case of taxable years beginning after December 31, 2015, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
Not over $10,000
4% of the taxable income.
Over $10,000 but not over $40,000
$400, plus 6% of the excess over $ 10,000.
Over $ 40,000 but not over $ 60,000
$2,200, plus 6.5% of the excess over $ 40,000.
Over $ 60,000 but not over $ 350,000
$3,500, plus 8.5% of the excess over $ 60,000.
Over $350,000 but not over $1,000,000
$28,150, plus 8.75% of the excess above $350,000.
Over $1,000,000
$85,025, plus 8.95% of the excess above $1,000,000.
(11) In the case of taxable years beginning after December 31, 2021, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
Not over $10,000
4% of the taxable income
Over $10,000 but not over $40,000
$400, plus 6% of the excess over $10,000
Over $40,000 but not over $60,000
$2,200, plus 6.5% of the excess over $40,000
Over $60,000 but not over $250,000
$3,500, plus 8.5% of the excess over $60,000
Over $250,000 but not over $500,000
$19,650, plus 9.25% of the excess over $250,000
Over $500,000 but not over $1,000,000
$42,775, plus 9.75% of the excess over $500,000
Over $1,000,000
$91,525, plus 10.75% of the excess over $1,000,000
.
(b) In lieu of the method of computation provided for in subsection (a) of this section, individuals may elect to compute the tax in accordance with a tax table prescribed by the Mayor for such taxable year, subject to such rules and regulations as the Mayor may prescribe. The amount of tax to be paid under the tax table prescribed by the Mayor shall be consistent with the tax rates provided for in subsection (a) of this section.
(c) An individual not living with a spouse or domestic partner on the last day of the taxable year, for the purposes of this chapter, shall be considered as a single person.
(d) This section shall not apply to any return filed by a fiduciary for an estate or trust or to any married (or domestic partner) resident living with his or her spouse (or domestic partner) at any time during the taxable year where such spouse (or domestic partner) files a return and computes the tax thereon without regard to this section.
(e) If a spouse or domestic partner living together file separate returns, each shall be treated as a single person for the purposes of this section.
(July 16, 1947, 61 Stat. 344, ch. 258, art. I, title VI, §§ 3, 4; May 27, 1949, 63 Stat. 132, ch. 146, title IV, § 413; May 18, 1954, 68 Stat. 117, ch. 218, title XII, § 1201; Mar. 31, 1956, 70 Stat. 70, ch. 154, §§ 7, 8; Sept. 4, 1957, 71 Stat. 606, Pub. L. 85-281, § 5; Sept. 30, 1966, 80 Stat. 858, Pub. L. 89-610, title VII, § 701; Aug. 2, 1968, 82 Stat. 612, Pub. L. 90-450, title II, § 201; June 30, 1970, 84 Stat. 366, Pub. L. 91-297, title IV, § 401; Oct. 21, 1975, D.C. Law 1-23, title VI, § 601(9), 22 DCR 2110; June 15, 1976, D.C. Law 1-70, title XII, § 1201(a), 23 DCR 564; June 11, 1982, D.C. Law 4-118, § 109, 29 DCR 1770; Oct. 1, 1987, D.C. Law 7-29, § 2(f)(2), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 20, 1999, D.C. Law 13-38, § 2702(h), 46 DCR 6373; Oct. 1, 2002, D.C. Law 14-190, § 802(b), 49 DCR 6968; Mar. 14, 2007, D.C. Law 16-292, § 2(d), 54 DCR 1080; Sept. 12, 2008, D.C. Law 17-231, § 41(h), 55 DCR 6758; Sept. 20, 2012, D.C. Law 19-168, § 8009(b), 59 DCR 8025; Sept. 26, 2012, D.C. Law 19-171, § 37(c), 59 DCR 6190; Feb. 26, 2015, D.C. Law 20-155, § 7012(c)(5), 61 DCR 9990; Dec. 13, 2017, D.C. Law 22-33, § 7172(c), 64 DCR 7652; Nov. 13, 2021, D.C. Law 24-45, § 7222, 68 DCR 010163.)
Prior Codifications
1981 Ed., § 47-1806.3.
1973 Ed., § 47-1567b.
Section References
This section is referenced in § 47-340.26, § 47-858.04, § 47-1806.07, § 47-1806.09a, § 47-1806.09e, § 47-1806.10, § 47-1812.08, and § 47-4214.
Effect of Amendments
D.C. Law 13-38 added new paragraphs (3) to (7) to subsec. (a).
Section 2703(c) of D.C. Law 13-38 provided: “Section 2702(f), (h), (i), and (j) shall apply for tax years beginning after December 31, 1999.”
D.C. Law 14-190, in subsec. (a), repealed par. (4)(B), and rewrote pars. (5), (6), and (7).
The 2012 amendment by D.C. Law 19-168 added (a)(8).
The 2012 amendment by D.C. Law 19-171 substituted “spouse or domestic partner” for “spouses or domestic partners” in (e).
The 2015 amendment by D.C. Law 20-155 substituted “January 1, 2015” for “January 1, 2016” in (a)(8)(B); and added (a)(9) and (a)(10).
Cross References
Tax rate changes, authority of the Council of the District of Columbia, see § 47-504.
Applicability
Section 7174 of Law 22-33 provided that the changes made to this section by Law 22-33 shall apply as of January 1, 2018.
Emergency Legislation
For temporary (90 days) amendment of this section, see § 7172(c) of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).
For temporary (90 days) amendment of this section, see § 7172(c) of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).
For temporary (90 day) amendment of section, see § 802(b) of Fiscal Year 2003 Budget Support Emergency Act of 2002 (D.C. Act 14-453, July 23, 2002, 49 DCR 8026).
For temporary (90 day) amendment of section, see § 6 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 (90 day) amendment of section, see § 8009(b) of Fiscal Year 2013 Budget Support Emergency Act of 2012 (D.C. Act 19-383, June 19, 2012, 59 DCR 7764).
For temporary (90 day) amendment of section, see § 8009(b) of Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19-413, July 25, 2012, 59 DCR 9290).
For temporary (90 days) amendment of this section, see § 7022(c)(5) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).
For temporary (90 days) amendment of this section, see § 7012(c)(5) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).
For temporary (90 days) amendment of this section, see § 7012(c)(5) 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).
Temporary Legislation
Section 6 of D.C. Law 19-53 added subsec. (a)(8) to read as follows:
“(8)(A) In the case of a taxable year beginning after December 31, 2011, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
“If the taxable income is: ...... The tax is:
“Not over $ 10,000 ...... 4% of the taxable income
“Over $ 10,000 but not over $ 40,000 ...... $ 400, plus 6% of the excess over $ 40,000.
“Over $ 40,000 but not over $ 350,000 ...... $ 2,200, plus 8.5% of the excess over $ 40,000
“Over $350,000 ...... $28,550, plus 8.95% of the excess above $350,000.
“(B) This paragraph shall expire as of January 1, 2016.”.
Section 15(b) of D.C. Law 19-53 provides that the act shall expire after 225 days of its having taken effect.
For temporary (225 days) amendment of this section, see § 2(o) of the Fiscal Year 2015 Budget Support Clarification Temporary Amendment Act of 2014 (D.C. Law 20-179, March 7, 2015, 62 DCR 424).