Repealed.
(Apr. 19, 2002, D.C. Law 14-114, § 302(b)(2), 49 DCR 1468; Mar. 14, 2007, D.C. Law 16-294, § 4, 54 DCR 1086; Sept. 18, 2007, D.C. Law 17-20, § 2302, 54 DCR 7052.)
For temporary (90 day) repeal of section, see § 4 of Targeted Historic Preservation Assistance Congressional Review Emergency Act of 2006 (D.C. Act 16-500, October 23, 2006, 53 DCR 9046).
For temporary (90 day) repeal of section, see § 2302 of Fiscal Year 2008 Budget Support Emergency Act of 2007 (D.C. Act 17-74, July 25, 2007, 54 DCR 7549).
Short title: Section 2301 of D.C. Law 17-20 provided that subtitle R of title II of the act may be cited as the “Targeted Historic Tax Credit Repeal Act of 2007”.
D.C. Law 17-20, § 2302, made a technical correction in the repeal of this section by D.C. Law 16-294, § 4.
Section 1101 of D.C. Law 14-114 provided: “The Mayor, pursuant to Title I of the District of Columbia Administrative Procedure Act, approved October 21, 1968 (82 Stat. 1204; D.C. Official Code § 2-501 et seq.), shall promulgate rules to implement this act.
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 [Repealed]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 [Repealed]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