District of Columbia Code
Chapter 18 - Income and Franchise Taxes
Subchapter VII - Tax on Corporations and Financial Institutions

§ 47–1807.01. Tax on corporations — Definitions - For purposes of this subchapter, the term: (1) “Corporation” shall,...

§ 47–1807.02. Tax on corporations — Levy and rates - (a) Except as exempted under subchapter II of this chapter,...

§ 47–1807.02a. Tax on corporations — Transfer of surtax to Convention Center Authority. [Repealed] - Repealed. (July 16, 1947, 61 Stat. 331, ch. 258, art....

§ 47–1807.03. Tax on corporations — Financial institutions included. [Repealed] - Repealed. (Sept. 26, 1984, D.C. Law 5-113, § 302(a)(2), 31...

§ 47–1807.04. Tax credit to qualified businesses for wages to qualified employees; exceptions - (a) Except as provided in subsection (b) of this section,...

§ 47–1807.05. Reduction of tax credit for insurance premiums; exceptions - (a) Except as provided in subsection (b) of this section,...

§ 47–1807.06. Tax credit for income that includes rent charged to licensed, nonprofit child development center; exceptions - (a) For taxable years beginning after December 31, 1988, any...

§ 47–1807.07. Employer-assisted home purchase tax credit - (a) For the purposes of this section, the term: (1)(A)...

§ 47–1807.08. Tax credit for corporations that provide an employee paid leave to serve as an organ or bone marrow donor - (a) For the purposes of this section, the term “donor”...

§ 47–1807.09. Job growth tax credit - A job growth tax credit shall be allowed as provided...

§ 47–1807.10. Tax on corporations — Credits — Alternative fuel infrastructure credit - (a) Beginning with the taxable year after December 31, 2013,...

§ 47–1807.11. Tax on corporations — Credits — Alternative fuel vehicle conversion credit - (a) Beginning with the taxable year after December 31, 2013,...

§ 47–1807.12. Tax on corporations and financial institutions — Credits — Tax credit for farm to food donations. [Repealed] - [Repealed]. (Apr. 30, 2015, D.C. Law 20-248, § 201(c)(3), 62...

§ 47–1807.13. Wheelchair-accessible vehicle tax credit. [Repealed] - [Repealed]. (Apr. 7, 2017, D.C. Law 21-242, § 3(b), 64...

§ 47–1807.14. Retailer property tax relief credit - (a) For the purposes of this section, the term: (1)...

§ 47–1807.15. Tax on corporations and financial institutions - Credits -Tax credit for food donations. [Repealed] - [Repealed]. (Feb. 22, 2019, D.C. Law 22-212, § 101(c), 65...