[Repealed].
(Feb. 22, 2019, D.C. Law 22-212, § 101(c), 65 DCR 12927; Nov. 13, 2021, D.C. Law 24-45, § 7167, 68 DCR 010163; July 12, 2022, D.C. Law 24-147, § 163(c), 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(c) 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 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 [Repealed]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 [Repealed]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 [Repealed]