District of Columbia Code
Chapter 18 - Income and Franchise Taxes
Subchapter XVII - Qualified High Technology Companies

§ 47–1817.01. Definitions - For the purposes of this chapter, the term: (1)(A) “Qualified...

§ 47–1817.01a. Alternative method to determine a Qualified High Technology Company status - (a) If the accounting method used by the taxpayer for...

§ 47–1817.02. Tax credit for Qualified High Technology Company employment relocation costs; exceptions. [Repealed] - [Repealed]. (Apr. 3, 2001, D.C. Law 13-256, § 201(b), 48...

§ 47–1817.03. Tax credit to Qualified High Technology Companies for wages to qualified employees; exceptions - (a) Except as provided in subsection (b) of this section,...

§ 47–1817.04. Tax credit to Qualified High Technology Companies for retraining costs for qualified disadvantaged employees - (a)(1) For purposes of this section, the term “qualified disadvantaged...

§ 47–1817.05. Tax credit to Qualified High Technology Companies for wages to qualified disadvantaged employees - (a) Except as provided in subsection (b) of this section,...

§ 47–1817.06. Tax on Qualified High Technology Companies. [Repealed] - [Repealed]. (Apr. 3, 2001, D.C. Law 13-256, § 403(b), 48...

§ 47–1817.07. Rollover of capital gain from qualified stock to other qualified stock. [Repealed] - [Repealed]. (Apr. 3, 2001, D.C. Law 13-256, § 407(b), 48...

§ 47–1817.07a. Tax on capital gain from the sale or exchange of a Qualified High Technology Company investment - For the tax year beginning after December 31, 2018 and...

§ 47–1817.08. Severability - If any provision of this title relating to a Qualified...