A job growth tax credit shall be allowed as provided in subchapter VII-A of this chapter [§ 47-1807.51 et seq.].
(July 27, 2010, D.C. Law 18-202, § 2(b), 57 DCR 4746.)
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).
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Section 715 of D.C. Law 18-370 repealed section 3 of D.C. Law 18-202.
Structure 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
§ 47–1807.01. Tax on corporations — Definitions
§ 47–1807.02. Tax on corporations — Levy and rates
§ 47–1807.02a. Tax on corporations — Transfer of surtax to Convention Center Authority. [Repealed]
§ 47–1807.03. Tax on corporations — Financial institutions included. [Repealed]
§ 47–1807.04. Tax credit to qualified businesses for wages to qualified employees; exceptions
§ 47–1807.05. Reduction of tax credit for insurance premiums; exceptions
§ 47–1807.07. Employer-assisted home purchase tax credit
§ 47–1807.09. Job growth tax credit
§ 47–1807.10. Tax on corporations — Credits — Alternative fuel infrastructure credit
§ 47–1807.11. Tax on corporations — Credits — Alternative fuel vehicle conversion credit
§ 47–1807.13. Wheelchair-accessible vehicle tax credit. [Repealed]