District of Columbia Code
Subchapter VI - Tax on Residents and Nonresidents
§ 47–1806.09f. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Applicability date; Mayoral certification

(a) Sections 47-1806.09 through 47-1806.09f shall apply for the income tax years beginning after December 31, 2002.
(b) An eligible resident shall apply for the tax credit under § 47-1806.09a using an application form to be developed by the Office of Tax and Revenue. For tax year 2003, this form shall be developed by the Chief Financial Officer by April 1, 2004.
(Apr. 19, 2002, D.C. Law 14-114, § 401(b), 49 DCR 1468; Dec. 7, 2004, D.C. Law 15-205, § 1172(g), 51 DCR 8441.)
D.C. Law 15-205 rewrote subsec. (b) which had read as follows: “(b) The Mayor shall certify to the Office of Tax and Revenue and to each owner of each property that the owner is an eligible resident, that the property is an eligible residence qualified for the tax credit allowed under § 47-1806.09a, and the dollar amount of the improvements to the property qualifying for the credit. The certification shall specify the record owner; address; full legal description; and the dollar amount of the qualified improvements under this section. The certification shall be delivered to both the qualified property owner and Office of Tax and Revenue on or before the first day the tax year in which the credit is first claimed. In addition, the certification shall be attached to the owner’s District of Columbia income tax return to claim the credit.”
For temporary (90 day) amendment of section, see § 2(b) of Low-income, Long-Term Homeowner’s Protection Clarification Emergency Act of 2004 (D.C. Act 15-380, February 27, 2004, 51 DCR 2649).
For temporary (90 day) amendment of section, see § 2(g) of Lower Income, Long-term Homeowner Credit Administration Emergency Act of 2004 (D.C. Act 15-421, May 10, 2004, 51 DCR 5174).
For temporary (90 day) amendment of section, see § 1172(g) of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236).
For temporary (90 day) amendment of section, see § 1172(g) of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725).
For temporary (225 day) amendment of section, see § 2(b) of Low-Income, Long-Term Homeowner’s Protection Clarification Temporary Act of 2004 (D.C. Law 15-161, May 18, 2004, law notification 51 DCR 5701).
For temporary (225 day) amendment of section, see § 2(g) of Lower Income, Long-Term Homeowner Credit Administration Temporary Act of 2004 (D.C. Law 15-179, September 8, 2004, law notification 51 DCR 9221).

Structure District of Columbia Code

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

§ 47–1806.08. Tax on residents and nonresidents; credits; targeted historic housing credit — Definitions. [Repealed]

§ 47–1806.08a. Tax on residents and nonresidents — Credits — Targeting housing historic credit — Allowable credit. [Repealed]

§ 47–1806.08b. Tax on residents and nonresidents — Refund of credit

§ 47–1806.08c. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Transferability of credit. [Repealed]

§ 47–1806.08d. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Lien; cancellation of credit; penalty. [Repealed]

§ 47–1806.08e. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability to nonprofit corporations. [Repealed]

§ 47–1806.08f. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Cap; administrative costs. [Repealed]

§ 47–1806.08g. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability date; Mayoral certification. [Repealed]

§ 47–1806.09. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Definitions

§ 47–1806.09a. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Allowable credit

§ 47–1806.09b. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Application for credit

§ 47–1806.09c. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Correction of errors

§ 47–1806.09d. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Fraud

§ 47–1806.09e. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Carryover of credit

§ 47–1806.09f. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Applicability date; Mayoral certification

§ 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

§ 47–1806.13. Tax on residents and non-residents — Credits — Alternative fuel vehicle conversion credit

§ 47–1806.14. Tax on residents and nonresidents — Credits — Tax credit for farm to food donations. [Repealed]

§ 47–1806.15. Keep child care affordable tax credit

§ 47–1806.16. Tax on residents and nonresidents - Credits - Tax credit for food donations. [Repealed]