District of Columbia Code
Subchapter VIII - Tax on Unincorporated Businesses
§ 47–1808.09. Job growth tax credit

A job growth tax credit shall be allowed as provided in subchapter VII-A of this chapter [§ 47-1807.56 et seq.].
(July 27, 2010, D.C. Law 18-202, § 2(d), 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Section 715 of D.C. Law 18-370 repealed section 3 of D.C. Law 18-202.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

District of Columbia Code

Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Chapter 18 - Income and Franchise Taxes

Subchapter VIII - Tax on Unincorporated Businesses

§ 47–1808.01. Tax on unincorporated businesses — Definition

§ 47–1808.02. Tax on unincorporated businesses — Definitions

§ 47–1808.03. Tax on unincorporated businesses — Levy and rates

§ 47–1808.03a. Tax on unincorporated businesses — Transfer of surtax to Convention Center Authority. [Repealed]

§ 47–1808.04. Tax on unincorporated businesses — Exemption

§ 47–1808.05. Tax on unincorporated businesses — Persons liable for payment

§ 47–1808.06. Partnerships

§ 47–1808.06a. Taxation of limited liability companies

§ 47–1808.07. Tax credit

§ 47–1808.08. Tax credit for unincorporated businesses that provide an employee paid leave to serve as an organ or bone marrow donor

§ 47–1808.09. Job growth tax credit

§ 47–1808.10. Tax on unincorporated business — Credits — Alternative fuel infrastructure credit

§ 47–1808.11. Tax on unincorporated businesses — Credits — Alternative fuel vehicle conversion credit

§ 47–1808.12. Tax on unincorporated businesses — Credits — Tax credit for farm to food donations. [Repealed]

§ 47–1808.13. Wheelchair-accessible vehicle tax credit. [Repealed]

§ 47–1808.14. Retailer property tax relief credit

§ 47–1808.15. Tax on unincorporated businesses - Credits - Tax credit for food donations. [Repealed]