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2018 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18 - Income and Franchise Taxes.
Subchapter VII-A - Job Growth Tax Credit.
§ 47–1807.52. Job growth tax credit.
Universal Citation: DC Code § 47–1807.52 (2018)
For tax years beginning on or after January 1, 2010, but prior to January 1, 2015, upon application by a taxpayer, in the order of priority received and not to exceed the annual amount allocated therefor in the budget and financial plan, the Mayor, in accordance with this subchapter, shall approve, and there may be allowed, to any taxpayer an annual job growth tax credit with respect to the franchise taxes imposed by subchapters VII and VIII of this chapter, for a credit period in an amount determined by the Mayor pursuant to § 47-1807.54.
(July 27, 2010, D.C. Law 18-202, § 2(c), 57 DCR 4746.)
Section ReferencesThis section is referenced in § 47-1807.53 and § 47-1807.54.
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