District of Columbia Code
Subchapter VII-A - Job Growth Tax Credit
§ 47–1807.53. Job growth tax credit eligibility

The Mayor shall approve any job growth tax credits allowed by § 47-1807.52 if, during a credit period, a project shall:
(1) Bring a net job growth of at least 10 new jobs to the District of Columbia with an average yearly wage of at least 120% of the average yearly wage of residents of the District of Columbia;
(2) Increase income tax and payroll revenue for the District of Columbia;
(3) Result in the retention of any new positions proposed by the project for at least one year; and
(4) Be approved by the Mayor only if the project would not occur but for the job growth tax credit.
(July 27, 2010, D.C. Law 18-202, § 2(c), 57 DCR 4746.)
This section is referenced in § 47-1807.55.

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