District of Columbia Code
Chapter 18 - Income and Franchise Taxes
Subchapter VI - Tax on Residents and Nonresidents

§ 47–1806.01. Tax on residents and nonresidents — “Taxable income” defined - For the purposes of this chapter, and unless otherwise required...

§ 47–1806.02. Tax on residents and nonresidents — Personal exemptions - (a) In the case of a resident, the exemptions provided...

§ 47–1806.03. Tax on residents and nonresidents — Imposition and rates - (a)(1) In the case of a taxable year beginning after...

§ 47–1806.04. Tax on residents and nonresidents — Credits — In general - (a) The amount of tax payable under this subchapter by...

§ 47–1806.04a. Public outreach for earned income tax credit - (a) The Mayor may, subject to available funding, issue grants...

§ 47–1806.05. Tax on residents and nonresidents — Credits — Campaign contributions. [Repealed] - Repealed. (July 25, 1989, D.C. Law 8-17, § 2(c), 36...

§ 47–1806.06. Tax on residents and nonresidents — Credits — Property taxes - (a)(1) For purposes of providing relief to certain District of...

§ 47–1806.07. Tax on residents and nonresidents — Reduction of top rate to goal of 8% or lower - Beginning February 1, 2000, in addition to the operative rate...

§ 47–1806.08. Tax on residents and nonresidents; credits; targeted historic housing credit — Definitions. [Repealed] - Repealed. (Apr. 19, 2002, D.C. Law 14-114, § 302(b)(2), 49...

§ 47–1806.08a. Tax on residents and nonresidents — Credits — Targeting housing historic credit — Allowable credit. [Repealed] - Repealed. (Apr. 19, 2002, D.C. Law 14-114, § 302(b)(2), 49...

§ 47–1806.08b. Tax on residents and nonresidents — Refund of credit - Repealed. (Apr. 19, 2002, D.C. Law 14-114, § 302(b)(2), 49...

§ 47–1806.08c. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Transferability of credit. [Repealed] - Repealed. (Apr. 19, 2002, D.C. Law 14-114, § 302(b)(2), 49...

§ 47–1806.08d. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Lien; cancellation of credit; penalty. [Repealed] - Repealed. (Apr. 19, 2002, D.C. Law 14-114, § 302(b)(2), 49...

§ 47–1806.08e. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability to nonprofit corporations. [Repealed] - Repealed. (Apr. 19, 2002, D.C. Law 14-114, § 302(b)(2), 49...

§ 47–1806.08f. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Cap; administrative costs. [Repealed] - Repealed. (Apr. 19, 2002, D.C. Law 14-114, § 302(b)(2), 49...

§ 47–1806.08g. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability date; Mayoral certification. [Repealed] - Repealed. (Apr. 19, 2002, D.C. Law 14-114, § 302(b)(2), 49...

§ 47–1806.09. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Definitions - For the purposes of §§ 47-1806.09 through 47-1806.09f, the term:...

§ 47–1806.09a. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Allowable credit - (a) Subject to subsection (b) of this section and §...

§ 47–1806.09b. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Application for credit - (a) To receive the credit allowed by § 47-1806.09a, the...

§ 47–1806.09c. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Correction of errors - If, pursuant to an audit or other review of an...

§ 47–1806.09d. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Fraud - (a) If the Mayor determines, before the credit is allowed,...

§ 47–1806.09e. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Carryover of credit - If the credit allowed under § 47-1806.09a exceeds the total...

§ 47–1806.09f. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Applicability date; Mayoral certification - (a) Sections 47-1806.09 through 47-1806.09f shall apply for the income...

§ 47–1806.10. Income averaging — Employment discrimination - (a) For the purposes of this section, the term: (1)...

§ 47–1806.11. Tax on residents and nonresidents — Credits — Energy conservation credit. [Repealed] - Repealed. (May 12, 2006, D.C. Law 16-97, § 2, 53...

§ 47–1806.12. Tax on residents and non-residents — Credits — Alternative fuel infrastructure credit - (a) Beginning with the taxable year after December 31, 2013,...

§ 47–1806.13. Tax on residents and non-residents — Credits — Alternative fuel vehicle conversion credit - (a) Beginning with the taxable year after December 31, 2013,...

§ 47–1806.14. Tax on residents and nonresidents — Credits — Tax credit for farm to food donations. [Repealed] - [Repealed]. (Apr. 30, 2015, D.C. Law 20-248, § 201(c)(2), 62...

§ 47–1806.15. Keep child care affordable tax credit - (a) For the purposes of this section, the term: (1)...

§ 47–1806.16. Tax on residents and nonresidents - Credits - Tax credit for food donations. [Repealed] - [Repealed]. (Feb. 22, 2019, D.C. Law 22-212, § 101(b), 65...