[Repealed].
(Feb. 22, 2019, D.C. Law 22-212, § 101(b), 65 DCR 12927; Nov. 13, 2021, D.C. Law 24-45, § 7167, 68 DCR 010163; July 12, 2022, D.C. Law 24-147, § 163(b), 69 DCR 003386.)
Applicability of D.C. Law 22-212: § 301 of D.C. Law 22-212 provided that the creation of this section by § 101(b) 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.
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 [Repealed]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 [Repealed]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