(a) The Mayor may, subject to available funding, issue grants to a nonprofit organization registered in the District, pursuant to Chapter 4 of Title 29, to provide outreach and education about the tax credit allowed pursuant to § 47-1806.04(f) and (g).
(b) By January 1, 2025, the Mayor shall issue a grant of $250,000 to a research institution located in the District for the purpose of collecting data and issuing a report to the Council describing the impact on eligible households of the payments required pursuant to § 47-1806.04(f) and (g).
(Nov. 13, 2021, D.C. Law 24-45, § 7232(c), 68 DCR 010163.)
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18 - Income and Franchise Taxes
Subchapter VI - Tax on Residents and Nonresidents
§ 47–1806.01. Tax on residents and nonresidents — “Taxable income” defined
§ 47–1806.02. Tax on residents and nonresidents — Personal exemptions
§ 47–1806.03. Tax on residents and nonresidents — Imposition and rates
§ 47–1806.04. Tax on residents and nonresidents — Credits — In general
§ 47–1806.04a. Public outreach for earned income tax credit
§ 47–1806.05. Tax on residents and nonresidents — Credits — Campaign contributions. [Repealed]
§ 47–1806.06. Tax on residents and nonresidents — Credits — Property taxes
§ 47–1806.07. Tax on residents and nonresidents — Reduction of top rate to goal of 8% or lower
§ 47–1806.08b. Tax on residents and nonresidents — Refund of credit
§ 47–1806.10. Income averaging — Employment discrimination
§ 47–1806.11. Tax on residents and nonresidents — Credits — Energy conservation credit. [Repealed]
§ 47–1806.12. Tax on residents and non-residents — Credits — Alternative fuel infrastructure credit