There Is a Newer Version
of
this Subchapter
2022 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18 - Income and Franchise Taxes
Subchapter VI - Tax on Residents and Nonresidents
- § 47–1806.01. Tax on residents and nonresidents — “Taxable income” defined
- § 47–1806.02. Tax on residents and nonresidents — Personal exemptions
- § 47–1806.03. Tax on residents and nonresidents — Imposition and rates
- § 47–1806.04. Tax on residents and nonresidents — Credits — In general
- § 47–1806.04a. Public outreach for earned income tax credit
- § 47–1806.05. Tax on residents and nonresidents — Credits — Campaign contributions. [Repealed]
- § 47–1806.06. Tax on residents and nonresidents — Credits — Property taxes
- § 47–1806.07. Tax on residents and nonresidents — Reduction of top rate to goal of 8% or lower
- § 47–1806.08. Tax on residents and nonresidents; credits; targeted historic housing credit — Definitions. [Repealed]
- § 47–1806.08a. Tax on residents and nonresidents — Credits — Targeting housing historic credit — Allowable credit. [Repealed]
- § 47–1806.08b. Tax on residents and nonresidents — Refund of credit
- § 47–1806.08c. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Transferability of credit. [Repealed]
- § 47–1806.08d. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Lien; cancellation of credit; penalty. [Repealed]
- § 47–1806.08e. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability to nonprofit corporations. [Repealed]
- § 47–1806.08f. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Cap; administrative costs. [Repealed]
- § 47–1806.08g. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability date; Mayoral certification. [Repealed]
- § 47–1806.09. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Definitions
- § 47–1806.09a. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Allowable credit
- § 47–1806.09b. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Application for credit
- § 47–1806.09c. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Correction of errors
- § 47–1806.09d. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Fraud
- § 47–1806.09e. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Carryover of credit
- § 47–1806.09f. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Applicability date; Mayoral certification
- § 47–1806.10. Income averaging — Employment discrimination
- § 47–1806.11. Tax on residents and nonresidents — Credits — Energy conservation credit. [Repealed]
- § 47–1806.12. Tax on residents and non-residents — Credits — Alternative fuel infrastructure credit
- § 47–1806.13. Tax on residents and non-residents — Credits — Alternative fuel vehicle conversion credit
- § 47–1806.14. Tax on residents and nonresidents — Credits — Tax credit for farm to food donations. [Repealed]
- § 47–1806.15. Keep child care affordable tax credit
- § 47–1806.16. Tax on residents and nonresidents - Credits - Tax credit for food donations. [Repealed]
Disclaimer: These codes may not be the most recent version. District of Columbia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
