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 VII - Tax on Corporations and Financial Institutions › § 47–1807.11. Tax on corporations — Credits — Alternative fuel vehicle conversion credit

§ 47–1807.11. Tax on corporations — 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 § 47-1807.02 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 § 47-1807.02 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(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).
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 › § 47–1807.12. Tax on corporations and financial institutions — Credits — Tax credit for farm to food donations. [Repealed]

§ 47–1807.12. Tax on corporations and financial institutions — Credits — Tax credit for farm to food donations. [Repealed]
[Repealed].
(Apr. 30, 2015, D.C. Law 20-248, § 201(c)(3), 62 DCR 1504; Apr. 7, 2017, D.C. Law 21-257, § 3(b)(3), 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 VII - Tax on Corporations and Financial Institutions › § 47–1807.13. Wheelchair-accessible vehicle tax credit. [Repealed]

§ 47–1807.13. Wheelchair-accessible vehicle tax credit. [Repealed]
[Repealed].
(Apr. 7, 2017, D.C. Law 21-242, § 3(b), 64 DCR 1608; Sept. 11, 2019, D.C. Law 23-16, § 7186, 66 DCR 8621.)
Applicability
Applicability of D.C. Law 21-242: § 4 of D.C. Law 21-242 provided that the creation of this section by § 3(b) of D.C. Law 21-242 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.
Emergency Legislation
For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).
For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).
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 › § 47–1807.15. Tax on corporations and financial institutions - Credits -Tax credit for food donations. [Repealed]

§ 47–1807.15. Tax on corporations and financial institutions - Credits -Tax credit for food donations. [Repealed]
[Repealed].
(Feb. 22, 2019, D.C. Law 22-212, § 101(c), 65 DCR 12927; Nov. 13, 2021, D.C. Law 24-45, § 7167, 68 DCR 010163; July 12, 2022, D.C. Law 24-147, § 163(c), 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(c) 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-A - Job Growth Tax Credit › § 47–1807.51. Definitions

§ 47–1807.51. Definitions.
For the purposes of this subchapter, the term:
(1) “Credit certificate” means a statement issued by the Mayor, issued under § 47-1807.55, certifying that a project qualifies for the job growth tax credit and specifying the amount of the job growth tax credit allowed.
(2) “Credit period” means a period of up to 60 consecutive months for which a taxpayer may claim the job growth tax credit that is calculated annually by the Mayor. The credit period shall not extend past December 31, 2020.
(3) “Chief Financial Officer” means the Office of the Chief Financial Officer created by § 1-204.24a.
(4) “FICA taxes” means the taxes imposed by section 3111(a) and (b) of the Internal Revenue Code of 1986.
(5) “Job growth tax credit” means the credit against the franchise taxes imposed by subchapters VII and VIII of this chapter allowed pursuant to this subchapter.
(6) “Mayor” means the Mayor of the District of Columbia
(7) “Net job growth” means the difference between the total number of full-time equivalent employees, who are residents of the District of Columbia, employed by the taxpayer in the District of Columbia for the project at the end of each calendar year of the project and the total number of full-time equivalent employees, who are residents of the District of Columbia, employed by the taxpayer in the District of Columbia for the project at the commencement of the project.
(8) “Project” means any business project that encourages, promotes, and stimulates economic development in key economic sectors and that is approved by the Mayor as specified in § 47-1807.54.
(9) “Taxpayer” means a taxpayer engaged in trade or business.
(July 27, 2010, D.C. Law 18-202, § 2(c), 57 DCR 4746.)
Section References
This section is referenced in § 47-1807.09.
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-A - Job Growth Tax Credit › § 47–1807.52. Job growth tax credit

§ 47–1807.52. Job growth tax credit.
For tax years beginning on or after January 1, 2010, but prior to January 1, 2015, upon application by a taxpayer, in the order of priority received and not to exceed the annual amount allocated therefor in the budget and financial plan, the Mayor, in accordance with this subchapter, shall approve, and there may be allowed, to any taxpayer an annual job growth tax credit with respect to the franchise taxes imposed by subchapters VII and VIII of this chapter, for a credit period in an amount determined by the Mayor pursuant to § 47-1807.54.
(July 27, 2010, D.C. Law 18-202, § 2(c), 57 DCR 4746.)
Section References
This section is referenced in § 47-1807.53 and § 47-1807.54.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter VII-A - Job Growth Tax Credit › § 47–1807.53. Job growth tax credit eligibility

§ 47–1807.53. Job growth tax credit eligibility.
The Mayor shall approve any job growth tax credits allowed by § 47-1807.52 if, during a credit period, a project shall:
(1) Bring a net job growth of at least 10 new jobs to the District of Columbia with an average yearly wage of at least 120% of the average yearly wage of residents of the District of Columbia;
(2) Increase income tax and payroll revenue for the District of Columbia;
(3) Result in the retention of any new positions proposed by the project for at least one year; and
(4) Be approved by the Mayor only if the project would not occur but for the job growth tax credit.
(July 27, 2010, D.C. Law 18-202, § 2(c), 57 DCR 4746.)
Section References
This section is referenced in § 47-1807.55.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter VII-A - Job Growth Tax Credit › § 47–1807.55. Job growth tax credit administration

§ 47–1807.55. Job growth tax credit administration.
(a) A taxpayer that receives approval for a job growth tax credit shall notify the Mayor promptly if the project is canceled or otherwise becomes ineligible for the job growth tax credit, in which case the approval may be canceled. The approval shall be void if the taxpayer that receives approval does not commence the project within 1 1/2 years after the receipt of the approval or fails to meet the specific terms established by the Mayor under § 47-1807.54(a)(2).
(b)(1) On or before March 1 of the calendar year after the commencement of the project, and each March 1 of any calendar year following a year of the credit period, a taxpayer that received approval under § 47-1808.54(a)(2) shall submit an annual request for a credit certificate to the Mayor. The request shall include documents that detail the number of employees hired for the project, the net job growth for the project, all documentation necessary to calculate the job growth tax credit, and any other information requested by the Mayor.
(2) If the project has commenced and the project meets or exceeds the conditions of a project as specified in § 47-1807.53 and the specific terms established by the Mayor under § 47-1807.54(a)(2), the Mayor shall, on an annual basis, certify the project’s compliance with § 47-1807.53 and § 47-1807.54(a)(2), calculate the annual amount of the credit allowed as specified in § 47-1807.54(b)(2), and issue a credit certificate for that calendar year in that amount to the taxpayer. The credit certificate shall be submitted by the taxpayer to the Chief Financial Officer with the taxpayer’s income tax return for the tax year that includes December 31 of the calendar year for which the credit certificate is issued.
(c) The Chief Financial Officer may audit the accounts of a taxpayer receiving a job growth tax credit up to 12 months following the issuance of any credit certificate.
(d) The Mayor shall transmit an annual report to the Council, including information regarding all approvals granted and credit certificates issued in reference to the job growth tax credit, including the names of the recipients of the credits, the credit amounts claimed, and the total net job growth for each recipient.
(July 27, 2010, D.C. Law 18-202, § 2(c), 57 DCR 4746.)
Section References
This section is referenced in § 47-1807.51.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter VII-A - Job Growth Tax Credit › § 47–1807.56. Rules

§ 47–1807.56. Rules.
The Mayor, pursuant to Chapter 5 of Title 2, shall issue rules necessary to implement the provisions of this subchapter.
(July 27, 2010, D.C. Law 18-202, § 2(c), 57 DCR 4746.)
Section References
This section is referenced in § 47-1808.09.
Cross References
Economic development zones, eligibility for tax incentives, see § 6-1504.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter VII-B - Wheelchair-accessible vehicle tax credit. [Repealed] [Repealed] › § 47–1807.61. Definitions. [Repealed]

§ 47–1807.61. Definitions. [Repealed]
[Repealed].
(Apr. 7, 2017, D.C. Law 21-242, § 3(c), 64 DCR 1608; Sept. 11, 2019, D.C. Law 23-16, § 7186, 66 DCR 8621.)
Applicability
Applicability of D.C. Law 21-242: § 4 of D.C. Law 21-242 provided that the creation of this section by § 3(c) of D.C. Law 21-242 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.
Emergency Legislation
For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).
For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter VII-B - Wheelchair-accessible vehicle tax credit. [Repealed] [Repealed] › § 47–1807.62. Wheelchair-accessible vehicle tax credit. [Repealed]

§ 47–1807.62. Wheelchair-accessible vehicle tax credit. [Repealed]
[Repealed].
(Apr. 7, 2017, D.C. Law 21-242, § 3(c), 64 DCR 1608; Sept. 11, 2019, D.C. Law 23-16, § 7186, 66 DCR 8621.)
Applicability
Applicability of D.C. Law 21-242: § 4 of D.C. Law 21-242 provided that the creation of this section by § 3(c) of D.C. Law 21-242 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.
Emergency Legislation
For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).
For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter VII-B - Wheelchair-accessible vehicle tax credit. [Repealed] [Repealed] › § 47–1807.63. Wheelchair-accessible vehicle tax credit eligibility. [Repealed]

§ 47–1807.63. Wheelchair-accessible vehicle tax credit eligibility. [Repealed]
[Repealed].
(Apr. 7, 2017, D.C. Law 21-242, § 3(c), 64 DCR 1608; Sept. 11, 2019, D.C. Law 23-16, § 7186, 66 DCR 8621.)
Applicability
Applicability of D.C. Law 21-242: § 4 of D.C. Law 21-242 provided that the creation of this section by § 3(c) of D.C. Law 21-242 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.
Emergency Legislation
For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).
For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter VII-B - Wheelchair-accessible vehicle tax credit. [Repealed] [Repealed] › § 47–1807.64. Wheelchair-accessible vehicle tax credit application, approval, and calculation. [Repealed]

§ 47–1807.64. Wheelchair-accessible vehicle tax credit application, approval, and calculation. [Repealed]
[Repealed].
(Apr. 7, 2017, D.C. Law 21-242, § 3(c), 64 DCR 1608; Sept. 11, 2019, D.C. Law 23-16, § 7186, 66 DCR 8621.)
Applicability
Applicability of D.C. Law 21-242: § 4 of D.C. Law 21-242 provided that the creation of this section by § 3(c) of D.C. Law 21-242 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.
Emergency Legislation
For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).
For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter VII-B - Wheelchair-accessible vehicle tax credit. [Repealed] [Repealed] › § 47–1807.65. Wheelchair-accessible vehicle tax credit administration. [Repealed]

§ 47–1807.65. Wheelchair-accessible vehicle tax credit administration. [Repealed]
[Repealed].
(Apr. 7, 2017, D.C. Law 21-242, § 3(c), 64 DCR 1608; Sept. 11, 2019, D.C. Law 23-16, § 7186, 66 DCR 8621.)
Applicability
Applicability of D.C. Law 21-242: § 4 of D.C. Law 21-242 provided that the creation of this section by § 3(c) of D.C. Law 21-242 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.
Emergency Legislation
For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).
For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter VII-B - Wheelchair-accessible vehicle tax credit. [Repealed] [Repealed] › § 47–1807.66. Rules. [Repealed]

§ 47–1807.66. Rules. [Repealed]
[Repealed].
(Apr. 7, 2017, D.C. Law 21-242, § 3(c), 64 DCR 1608; Sept. 11, 2019, D.C. Law 23-16, § 7186, 66 DCR 8621.)
Applicability
Applicability of D.C. Law 21-242: § 4 of D.C. Law 21-242 provided that the creation of this section by § 3(c) of D.C. Law 21-242 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.
Emergency Legislation
For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).
For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter VIII - Tax on Unincorporated Businesses › § 47–1808.02. Tax on unincorporated businesses — Definitions

§ 47–1808.02. Tax on unincorporated businesses — Definitions.
For purposes of this subchapter, the term:
(1) “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, in excess of the exemption granted under § 47-1808.04; provided, that taxable income shall not include the gross income of a qualified community development entity, as defined in section 45D(c)(1) of the Internal Revenue Code of 1986, that has received an allocation or suballocation of new markets tax credits pursuant to section 45D(f) of the Internal Revenue Code of 1986, but only to the extent that the gross income is derived from one or more qualified low-income community investments, as defined in section 45D(d)(1) of the Internal Revenue Code of 1986.
(2) “Taxable period” means a taxable year, or a portion of a taxable year.
(July 16, 1947, 61 Stat. 346, ch. 258, art. I, title VIII, § 2; Sept. 26, 1984, D.C. Law 5-113, § 302(b)(1), 31 DCR 3974; Oct. 1, 1987, D.C. Law 7-29, § 2(h)(2), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Sept. 18, 2007, D.C. Law 17-20, § 1022, 54 DCR 7052; Dec. 3, 2020, D.C. Law 23-149, § 7012, 67 DCR 10493.)
Prior Codifications
1981 Ed., § 47-1808.2.
1973 Ed., § 47-1574a.
Section References
This section is referenced in § 47-1801.04, § 47-1812.08, and § 47-4215.
Effect of Amendments
D.C. Law 17-20, in par. (1), inserted “; provided, that taxable income shall not include the gross income of a qualified community development entity, as defined in section 45D(c)(1) of the Internal Revenue Code of 1986, that has received an allocation or suballocation of new markets tax credits pursuant to section 45D(f) of the Internal Revenue Code of 1986, but only to the extent that the gross income is derived from one or more qualified low-income community investments, as defined in section 45D(d)(1) of the Internal Revenue Code of 1986”.
Applicability
Section 7003 of D.C. Law 23-149 provided that the changes made to this section by D.C. Law 23-149 shall apply as of July 1, 2021.
Emergency Legislation
For temporary (90 day) amendment of section, see §§ 1022, 1023 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 1021 of D.C. Law 17-20 provided that subtitle C of title I of the act may be cited as the “New Markets Tax Credit Clarification Act of 2007”.
Editor's Notes
Applicability: Section 1023 of D.C. Law 17-20 provided: “Section 1022 shall apply as of October 1, 2007.”
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 VIII - Tax on Unincorporated Businesses › § 47–1808.03a. Tax on unincorporated businesses — Transfer of surtax to Convention Center Authority. [Repealed]

§ 47–1808.03a. Tax on unincorporated businesses — Transfer of surtax to Convention Center Authority. [Repealed]
Repealed.
(July 16, 1947, 61 Stat. 331, ch. 258, art. I, title VIII, § 3a; as added Sept. 28, 1994, D.C. Law 10-188, § 301(b)(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., § 47-1808.3a.
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: See Historical and Statutory Notes following § 47-1807.02a.
Audit of accounts and operation of Authority: See Historical and Statutory Notes following § 47-1807.02a.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter VIII - Tax on Unincorporated Businesses › § 47–1808.04. Tax on unincorporated businesses — Exemption

§ 47–1808.04. Tax on unincorporated businesses — Exemption.
Before computing the tax upon the taxable income of an unincorporated business, there shall be deducted therefrom an exemption of $5,000; except, that where the period covered by a return is less than a year, or where a return shows that an unincorporated business has been carried on for less than 12 months, such exemption shall be prorated on a daily basis; provided, however, that any amount exempt under this section from the tax imposed by § 47-1808.03 shall be reported and included in the gross income of that person or those persons entitled to a share therein in proportion to the share to which each person is entitled, and shall be reported in the return of each such person for his or her taxable year in which is ended the taxable year of the unincorporated business.
(July 16, 1947, 61 Stat. 346, ch. 258, art. I, title VIII, § 4; May 27, 1949, 63 Stat. 132, ch. 146, title IV, § 416; Feb. 3, 1976, D.C. Law 1-44, § 4, 23 DCR 4057; Oct. 8, 1983, D.C. Law 5-32, § 6(b), 30 DCR 4013; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1808.4.
1973 Ed., § 47-1574c.
Section References
This section is referenced in § 6-1504, § 47-1803.03, and § 47-1808.02.
Cross References
Economic development zones, eligibility for tax incentives, see § 6-1504.
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 provisions of the act.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter VIII - Tax on Unincorporated Businesses › § 47–1808.05. Tax on unincorporated businesses — Persons liable for payment

§ 47–1808.05. Tax on unincorporated businesses — Persons liable for payment.
The taxes imposed by § 47-1808.03 shall be payable by the person or persons, jointly and severally, conducting the unincorporated business. The taxes imposed under this subchapter may be assessed in the name of the unincorporated business or in the name or names of the person or persons liable for the payment of such taxes, or both.
(July 16, 1947, 61 Stat. 346, ch. 258, art. I, title VIII, § 5; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1808.5.
1973 Ed., § 47-1574d.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter VIII - Tax on Unincorporated Businesses › § 47–1808.06. Partnerships

§ 47–1808.06. Partnerships.
Individuals carrying on any trade or business in partnership in the District, other than an unincorporated business, shall be liable for income tax only in their individual capacities. The tax on all such income shall be assessed against the individual partners under §§ 47-1806.01 to 47-1806.06. There shall be included in computing the net income of each partner his distributive share, whether distributed or not, of the net income of the partnership for the taxable year; or if his net income for such taxable year is computed upon the basis of a period different from that upon the basis of which the net income of the partnership is computed, then his distributive share of the net income of the partnership for any accounting period of the partnership ending within the taxable year upon the basis of which the partner’s net income is computed. The term “accounting period” as used in this section refers to the calendar or fiscal year of a partnership.
(July 16, 1947, 61 Stat. 346, ch. 258, art. I, title VIII, § 6; Oct. 1, 1987, D.C. Law 7-29, § 2(h)(4), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1808.6.
1973 Ed., § 47-1574e.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter VIII - Tax on Unincorporated Businesses › § 47–1808.06a. Taxation of limited liability companies

§ 47–1808.06a. Taxation of limited liability companies.
For purposes of District income and franchise taxation, a limited liability company formed under Chapter 8 of Title 29 or a foreign limited liability company registered to do business in the District under Chapter 1 of Title 29 shall be classified as a partnership unless classified otherwise for federal income tax purposes, in which case the limited liability company shall be classified in the same manner as it is classified for federal income tax purposes. For purposes of District income and franchise taxation, a member or an assignee of a member of a limited liability company formed or subject to Title 29 shall be treated as either a resident or nonresident partner unless classified otherwise for federal income tax purposes, in which case the member or assignee of a member shall have the same status as such member or assignee of a member has for federal income tax purposes.
(July 2, 2011, D.C. Law 18-378, § 3(jj)(1)(D), 58 DCR 1720; Sept. 26, 2012, D.C. Law 19-171, § 89(c), 59 DCR 6190.)
Effect of Amendments
The 2012 amendment by D.C. Law 19-171 made a technical correction to D.C. Law 18-378 which did not affect this section as codified.
Editor's Notes
Applicability date of D.C. Law 18-378: Section 5 of D.C. Law 18-378, as amended by section 7082 of D.C. Law 19-21, provided: “Sec. 5. Applicability. This act shall apply as of January 1, 2012.”.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter VIII - Tax on Unincorporated Businesses › § 47–1808.07. Tax credit

§ 47–1808.07. Tax credit.
For taxable years beginning after December 31, 1988, the amount of tax payable by an unincorporated business approved as qualified under § 6-1504 shall be reduced by a credit equal to the credits available to qualified incorporated businesses pursuant to §§ 47-1807.04, 47-1807.05, 47-1807.06, and 47-1807.07.
(July 16, 1947, ch. 258, art. I, title VIII, § 7; as added Oct. 20, 1988, D.C. Law 7-177, § 10(c), 35 DCR 6158; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 19, 2002, D.C. Law 14-114, § 901(b)(3), 49 DCR 1468.)
Prior Codifications
1981 Ed., § 47-1808.7.
Section References
This section is referenced in § 6-1504 and § 47-1803.03.
Effect of Amendments
D.C. Law 14-114 substituted “47-1807.06, and 47-1807.07” for “and 47-1807.06”.
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 VIII - Tax on Unincorporated Businesses › § 47–1808.09. Job growth tax credit

§ 47–1808.09. Job growth tax credit.
A job growth tax credit shall be allowed as provided in subchapter VII-A of this chapter [§ 47-1807.56 et seq.].
(July 27, 2010, D.C. Law 18-202, § 2(d), 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 VIII - Tax on Unincorporated Businesses › § 47–1808.11. Tax on unincorporated businesses — Credits — Alternative fuel vehicle conversion credit

§ 47–1808.11. Tax on unincorporated businesses — 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 § 47-1808.03 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.
(b) The credit claimed under this section in any one tax year may not exceed the taxpayer’s tax liability under § 47-1808.03 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(d), 61 DCR 9990.)
Emergency Legislation
For temporary (90 days) addition of this section, see § 7082(d) 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(d) 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(d) 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 VIII - Tax on Unincorporated Businesses › § 47–1808.12. Tax on unincorporated businesses — Credits — Tax credit for farm to food donations. [Repealed]

§ 47–1808.12. Tax on unincorporated businesses — Credits — Tax credit for farm to food donations. [Repealed]
[Repealed].
(Apr. 30, 2015, D.C. Law 20-248, § 201(c)(4), 62 DCR 1504; Apr. 7, 2017, D.C. Law 21-257, § 3(b)(4), 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 VIII - Tax on Unincorporated Businesses › § 47–1808.13. Wheelchair-accessible vehicle tax credit. [Repealed]

§ 47–1808.13. Wheelchair-accessible vehicle tax credit. [Repealed]
[Repealed].
(Apr. 7, 2017, D.C. Law 21-242, § 3(d), 64 DCR 1608; Sept. 11, 2019, D.C. Law 23-16, § 7186, 66 DCR 8621.)
Applicability
Applicability of D.C. Law 21-242: § 4 of D.C. Law 21-242 provided that the creation of this section by § 3(d) of D.C. Law 21-242 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.
Emergency Legislation
For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).
For temporary (90 days) repeal of this section, see § 7186 of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter VIII - Tax on Unincorporated Businesses › § 47–1808.15. Tax on unincorporated businesses - Credits - Tax credit for food donations. [Repealed]

§ 47–1808.15. Tax on unincorporated businesses - Credits - Tax credit for food donations. [Repealed]
[Repealed].
(Feb. 22, 2019, D.C. Law 22-212, § 101(d), 65 DCR 12927; Nov. 13, 2021, D.C. Law 24-45, § 7167, 68 DCR 010163; July 12, 2022, D.C. Law 24-147, § 163(d), 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(d) 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 IX - Tax on Estates and Trusts › § 47–1809.01. Tax on estates and trusts — Residency definitions

§ 47–1809.01. Tax on estates and trusts — Residency definitions.
For the purposes of this subchapter, estates and trusts are: (1) Resident estates or trusts, or (2) nonresident estates or trusts. If the decedent was at the time of his death domiciled within the District, his estate is a resident estate, and any trust created by his will is a resident trust. If the decedent was not at the time of his death domiciled within the District, his estate is a nonresident estate, and any trust created by his will is a nonresident trust. If the creator of a trust was at the time the trust was created domiciled within the District, or if the trust consists of property of a person domiciled within the District, the trust is a resident trust. If the creator of the trust was not at the time the trust was created domiciled within the District, the trust is a nonresident trust. If the trust resulted from the dissolution of a corporation organized under the laws of the District of Columbia the trust is a resident trust. If the trust resulted from the dissolution of a foreign corporation, the trust is a nonresident trust.
(July 16, 1947, 61 Stat. 346, ch. 258, art. I, title IX, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1809.1.
1973 Ed., § 47-1577.
Section References
This section is referenced in § 47-1809.02.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter IX - Tax on Estates and Trusts › § 47–1809.02. Tax on estates and trusts — Effect of residence or situs of fiduciary

§ 47–1809.02. Tax on estates and trusts — Effect of residence or situs of fiduciary.
The residence or situs of the fiduciary shall not control the classification of estates and trusts as resident or nonresident under the provisions of § 47-1809.01.
(July 16, 1947, 61 Stat. 347, ch. 258, art. I, title IX, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1809.2.
1973 Ed., § 47-1577a.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter IX - Tax on Estates and Trusts › § 47–1809.03. Tax on estates and trusts — Imposition

§ 47–1809.03. Tax on estates and trusts — Imposition.
The taxes imposed by §§ 47-1806.01 to 47-1806.06 upon residents shall apply to the income of resident estates, and income from any kind of property held in resident trusts, including:
(1) Income accumulated in trust for the benefit of unborn or unascertained person or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust;
(2) Income which is to be distributed currently by the fiduciary to the beneficiaries, and income collected by a guardian of any infant or incompetent person which is to be held or distributed as the court may direct;
(3) Income received by estates of deceased persons during the period of administration or settlement of the estate; and
(4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated.
(July 16, 1947, 61 Stat. 347, ch. 258, art. I, title IX, § 3; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1809.3.
1973 Ed., § 47-1577b.
Cross References
Tax rate changes, authority of the Council of the District of Columbia, see § 47-504.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter IX - Tax on Estates and Trusts › § 47–1809.04. Tax on estates and trusts — Computation

§ 47–1809.04. Tax on estates and trusts — Computation.
The tax shall be computed upon the taxable net income of the estate or trust, and shall be paid by the fiduciary, except as provided in § 47-1809.07 (relating to revocable trusts) and § 47-1809.08 (relating to income for benefit of the grantor).
(July 16, 1947, 61 Stat. 347, ch. 258, art. I, title IX, § 4; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1809.4.
1973 Ed., § 47-1577c.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter IX - Tax on Estates and Trusts › § 47–1809.05. Tax on estates and trusts — Net income

§ 47–1809.05. Tax on estates and trusts — Net income.
The net income of the estate or trust shall be computed in the same manner and on the same basis as in the case of an individual, except as to the personal exemptions and credits for dependents, and except that:
(1) There shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year which is to be distributed currently by the fiduciary to the beneficiaries, and the amount of the income collected by a guardian of an infant which is to be held or distributed as the court may direct, but the amount so allowed as a deduction shall be included in computing the net income of the beneficiaries whether distributed to them or not. Any amount allowed as a deduction under this paragraph shall not be allowed as a deduction under paragraph (2) of this section in the same or any succeeding taxable year;
(2) In the case of income received by estates of deceased persons during the period of administration or settlement of the estate, and in the case of income which, in the discretion of the fiduciary, may be either distributed to the beneficiary or accumulated, there shall be allowed as an additional deduction in computing the net income of the estate or trust the amount of the income of the estate or trust for its taxable year, which is properly paid or credited during such year to any legatee, heir, or beneficiary, but the amount so allowed as a deduction shall be included in computing the net income of the legatee, heir, or beneficiary;
(3) There shall be allowed as a deduction, in lieu of a charitable contribution, any part of the gross income, without limitation, which, pursuant to the terms of the will or deed creating a trust, is during the taxable year paid or permanently set aside for the purposes and in the manner provided in the governing instrument creating the trust;
(4) There shall be allowed to an estate the same exemption as is allowed residents under the provisions of § 47-1806.02(a); and
(5) There shall be allowed to a trust a credit against net income of $100.
(July 16, 1947, 61 Stat. 347, ch. 258, art. I, title IX, § 5; May 27, 1949, 63 Stat. 132, ch. 146, title IV, § 415; June 11, 1982, D.C. Law 4-118, § 114, 29 DCR 1770; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1809.5.
1973 Ed., § 47-1577d.
Section References
This section is referenced in § 47-1809.06.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter IX - Tax on Estates and Trusts › § 47–1809.06. Tax on estates and trusts — Beneficiary taxable year

§ 47–1809.06. Tax on estates and trusts — Beneficiary taxable year.
If the taxable year of a beneficiary is different from that of the estate or trust, the amount which he is required, under § 47-1809.05(1), to include in computing his net income, shall be based upon the income of the estate or trust for any taxable year of the estate or trust ending within his taxable year.
(July 16, 1947, 61 Stat. 348, ch. 258, art. I, title IX, § 6; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1809.6.
1973 Ed., § 47-1577e.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter IX - Tax on Estates and Trusts › § 47–1809.07. Tax on estates and trusts — Revocable trusts

§ 47–1809.07. Tax on estates and trusts — Revocable trusts.
The income of a trust shall be included in computing the net income of the grantor of such trust where at any time the power to revest in the grantor title to any part of the corpus of the trust is vested:
(1) In the grantor, either alone or in conjunction with any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom; or
(2) In any person not having a substantial adverse interest in the disposition of such part of the corpus or the income therefrom.
(July 16, 1947, 61 Stat. 348, ch. 258, art. I, title IX, § 7; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1809.7.
1973 Ed., § 47-1577f.
Section References
This section is referenced in § 47-1809.04.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter IX - Tax on Estates and Trusts › § 47–1809.08. Tax on estates and trusts — Income for benefit of grantor

§ 47–1809.08. Tax on estates and trusts — Income for benefit of grantor.
So much of the income of any trust shall be included in computing the net income of the grantor as:
(1) Is, or in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income may be, held or accumulated for future distribution to the grantor;
(2) May, in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income, be distributed to the grantor; or
(3) Is, or in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income may be, applied to the payment of premiums upon policies of insurance on the life of the grantor (except policies of insurance irrevocably payable for the purposes and in the manner specified in § 47-1803.03(a)(8), relating to the so-called “charitable contribution” deduction).
(July 16, 1947, 61 Stat. 348, ch. 258, art. I, title IX, § 8; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1809.8.
1973 Ed., § 47-1577g.
Section References
This section is referenced in § 47-1809.04.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 18 - Income and Franchise Taxes › Subchapter IX - Tax on Estates and Trusts › § 47–1809.09. Tax on estates and trusts — “In discretion of grantor” defined

§ 47–1809.09. Tax on estates and trusts — “In discretion of grantor” defined.
As used in this subchapter, the term “in the discretion of the grantor” means in the discretion of the grantor either alone or in conjunction with any person not having a substantial adverse interest in the disposition of the part of the income in question.
(July 16, 1947, 61 Stat. 348, ch. 258, art. I, title IX, § 9; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1809.9.
1973 Ed., § 47-1577h.