Title 47 — Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
61 chapters · 1,826 sections in this title.
D.C. Code § 47-1806.12 Tax on residents and non-residents — Credits — Alternative fuel infrastructure credit
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(a) Beginning with the taxable year after December 31, 2013, through the taxable year ending December 31, 2026, there shall be allowed against the tax imposed on an eligible applicant by § 47-1806.03 a credit in the amount of 50% of the equipment and labor costs directly attribut…
D.C. Code § 47-1806.13 Tax on residents and non-residents — Credits — Alternative fuel vehicle conversion credit
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(a) Beginning with the taxable year after December 31, 2013, through the taxable year ending December 31, 2026, there shall be allowed against the tax imposed by § 47-1806.03 a credit in the amount of 50% of the equipment and labor costs directly attributable to the cost to conve…
D.C. Code § 47-1806.14 Tax on residents and nonresidents — Credits — Tax credit for farm to food donations
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(a) For tax years beginning on or after January 1, 2015, a taxpayer may claim a nonrefundable credit against taxes imposed by this subchapter for food commodity donations made during the tax year to a District of Columbia food bank or shelter recognized as a tax- exempt organizat…
D.C. Code § 47-1807.01 Tax on corporations — Definitions
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For purposes of this subchapter, the term: (1) “Corporation” shall, for taxable years beginning after December 31, 1980, include financial institutions. (2) “Taxable income” means the amount of net income derived from sources within the District within the meaning of §§ 47-1810.0…
D.C. Code § 47-1807.02 Tax on corporations — Levy and rates
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(a) Except as exempted under subchapter II of this chapter, for the privilege of carrying on or engaging in any trade or business within the District and of receiving income from sources within the District, there is levied: (1) For 1 taxable year beginning after December 31, 197…
D.C. Code § 47-1807.02a Tax on corporations — Transfer of surtax to Convention Center Authority
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Repealed Repealed.
D.C. Code § 47-1807.03 Tax on corporations — Financial institutions included
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Repealed Repealed.
D.C. Code § 47-1807.04 Tax credit to qualified businesses for wages to qualified employees; exceptions
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(a) Except as provided in subsection (b) of this section, for taxable years beginning after December 31, 1988, any incorporated business approved as qualified pursuant to § 6-1504 shall be allowed a credit against the tax imposed by this chapter in an amount equal to 50% of the w…
D.C. Code § 47-1807.05 Reduction of tax credit for insurance premiums; exceptions
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(a) Except as provided in subsection (b) of this section, for taxable years beginning after December 31, 1988, the amount of tax payable under this chapter by an incorporated business approved as qualified under § 6-1504 shall be reduced by a credit equal to 50% of the insurance …
D.C. Code § 47-1807.06 Tax credit for income that includes rent charged to licensed, nonprofit child development center; exceptions
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(a) For taxable years beginning after December 31, 1988, any qualified incorporated business under § 6-1504 having taxable income that includes rent charged to a licensed, non-profit child development center shall be allowed a credit against the tax imposed by this chapter in an …
D.C. Code § 47-1807.07 Employer-assisted home purchase tax credit
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(a) For the purposes of this section, the term: (1)(A) “Area median income” means: (i) For a household of 4 persons, the area median income for a household of 4 persons in the Washington Metropolitan Statistical Area as set forth in the periodic calculation provided by the United…
D.C. Code § 47-1807.08 Tax credit for corporations that provide an employee paid leave to serve as an organ or bone marrow donor
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(a) For the purposes of this section, the term “donor” means an individual who makes a gift of an organ, including eyes, or bone marrow. (b)(1) If in addition to any medical, personal, or other paid leave, including credit for time of service, provided by a corporation, the corpo…
D.C. Code § 47-1807.09 Job growth tax credit
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A job growth tax credit shall be allowed as provided in subchapter VII-A of this chapter [§ 47-1807.51 et seq.].
D.C. Code § 47-1807.10 Tax on corporations — Credits — Alternative fuel infrastructure credit
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(a) Beginning with the taxable year after December 31, 2013, through the taxable year ending December 31, 2026, there shall be allowed against the tax imposed on an eligible applicant by § 47-1807.02 a credit in the amount of 50% of the equipment and labor costs directly attribut…
D.C. Code § 47-1807.11 Tax on corporations — Credits — Alternative fuel vehicle conversion credit
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(a) Beginning with the taxable year after December 31, 2013, through the taxable year ending December 31, 2026, there shall be allowed against the tax imposed by § 47-1807.02 a credit in the amount of 50% of the equipment and labor costs directly attributable to the cost to conve…
D.C. Code § 47-1807.12 Tax on corporations and financial institutions — Credits — Tax credit for farm to food donations
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(a) For taxable years beginning on or after January 1, 2015, any qualified incorporated business under § 6-1504 may claim a nonrefundable credit against taxes imposed by this subchapter equal to 50% of the value of food commodity donations made during the tax year to a District o…
D.C. Code § 47-1807.51 Definitions
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For the purposes of this subchapter, the term: (1) “Credit certificate” means a statement issued by the Mayor, issued under § 47-1807.55, certifying that a project qualifies for the job growth tax credit and specifying the amount of the job growth tax credit allowed. (2) “Credit …
D.C. Code § 47-1807.52 Job growth tax credit
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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 subchap…
D.C. Code § 47-1807.53 Job growth tax credit eligibility
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The Mayor shall approve any job growth tax credits allowed by § 47-1807.52 if, during a credit period, a project shall: (1) Bring a net job growth of at least 10 new jobs to the District of Columbia with an average yearly wage of at least 120% of the average yearly wage of reside…
D.C. Code § 47-1807.54 Job growth tax credit application, approval, and calculation
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(a) A taxpayer shall apply for, and the Mayor shall approve, the job growth tax credit as follows: (1) A taxpayer shall submit a complete written application for a job growth tax credit to the Mayor before the project commences in the District of Columbia. The application shall i…
D.C. Code § 47-1807.55 Job growth tax credit administration
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(a) A taxpayer that receives approval for a job growth tax credit shall notify the Mayor promptly if the project is canceled or otherwise becomes ineligible for the job growth tax credit, in which case the approval may be canceled. The approval shall be void if the taxpayer that …
D.C. Code § 47-1807.56 Rules
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The Mayor, pursuant to Chapter 5 of Title 2, shall issue rules necessary to implement the provisions of this subchapter.
D.C. Code § 47-1808.01 Tax on unincorporated businesses — Definition
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For the purposes of this chapter (not alone of this subchapter) and unless otherwise required by the context, the term “unincorporated business” means any trade or business, conducted or engaged in by any individual, whether resident or nonresident, statutory or common-law trust,…
D.C. Code § 47-1808.02 Tax on unincorporated businesses — Definitions
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For purposes of this subchapter, the term: (1) “Taxable income” means the amount of net income derived from sources within the District, within the meaning of §§ 47-1810.01 to 47-1810.03, in excess of the exemption granted under § 47-1808.04; provided, that taxable income shall n…
D.C. Code § 47-1808.03 Tax on unincorporated businesses — Levy and rates
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(a) Except as exempted under subchapter II of this chapter, for the privilege of carrying on or engaging in any trade or business within the District and of receiving income from sources within the District, there is levied: (1) For 1 taxable year beginning after December 31, 197…
D.C. Code § 47-1808.03a Tax on unincorporated businesses — Transfer of surtax to Convention Center Authority
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Repealed Repealed.
D.C. Code § 47-1808.04 Tax on unincorporated businesses — Exemption
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Before computing the tax upon the taxable income of an unincorporated business, there shall be deducted therefrom an exemption of $5,000; except, that where the period covered by a return is less than a year, or where a return shows that an unincorporated business has been carrie…
D.C. Code § 47-1808.05 Tax on unincorporated businesses — Persons liable for payment
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The taxes imposed by § 47-1808.03 shall be payable by the person or persons, jointly and severally, conducting the unincorporated business. The taxes imposed under this subchapter may be assessed in the name of the unincorporated business or in the name or names of the person or …
D.C. Code § 47-1808.06 Partnerships
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Individuals carrying on any trade or business in partnership in the District, other than an unincorporated business, shall be liable for income tax only in their individual capacities. The tax on all such income shall be assessed against the individual partners under §§ 47-1806.0…
D.C. Code § 47-1808.06a Taxation of limited liability companies
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For purposes of District income and franchise taxation, a limited liability company formed under Chapter 8 of Title 29 or a foreign limited liability company registered to do business in the District under Chapter 1 of Title 29 shall be classified as a partnership unless classifi…
D.C. Code § 47-1808.07 Tax credit
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For taxable years beginning after December 31, 1988, the amount of tax payable by an unincorporated business approved as qualified under § 6-1504 shall be reduced by a credit equal to the credits available to qualified incorporated businesses pursuant to §§ 47-1807.04, 47-1807.05…
D.C. Code § 47-1808.08 Tax credit for unincorporated businesses that provide an employee paid leave to serve as an organ or bone marrow donor
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(a) For the purposes of this section, the term “donor”” means an individual who makes a gift of an organ, including eyes, or bone marrow. (b)(1) If in addition to any medical, personal, or other paid leave, including credit for time of service, provided by an unincorporated busin…
D.C. Code § 47-1808.09 Job growth tax credit
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A job growth tax credit shall be allowed as provided in subchapter VII-A of this chapter [§ 47-1807.56 et seq.].
D.C. Code § 47-1808.10 Tax on unincorporated business — Credits — Alternative fuel infrastructure credit
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(a) Beginning with the taxable year after December 31, 2013, through the taxable year ending December 31, 2026, there shall be allowed against the tax imposed on an eligible applicant by § 47-1808.03 a credit in the amount of 50% of the equipment and labor costs directly attribut…
D.C. Code § 47-1808.11 Tax on unincorporated businesses — Credits — Alternative fuel vehicle conversion credit
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(a) Beginning with the taxable year after December 31, 2013, through the taxable year ending December 31, 2026, there shall be allowed against the tax imposed by § 47-1808.03 a credit in the amount of 50% of the equipment and labor costs directly attributable to the cost to conve…
D.C. Code § 47-1808.12 Tax on unincorporated businesses — Credits — Tax credit for farm to food donations
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(a) For taxable years beginning on or after January 1, 2015, any qualified unincorporated business under § 6-1504 may claim a nonrefundable credit against taxes imposed by this subchapter equal to 50% of the value of food commodity donations made during the tax year to a District…
D.C. Code § 47-1809.01 Tax on estates and trusts — Residency definitions
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For the purposes of this subchapter, estates and trusts are: (1) Resident estates or trusts, or (2) nonresident estates or trusts. If the decedent was at the time of his death domiciled within the District, his estate is a resident estate, and any trust created by his will is a r…
D.C. Code § 47-1809.02 Tax on estates and trusts — Effect of residence or situs of fiduciary
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The residence or situs of the fiduciary shall not control the classification of estates and trusts as resident or nonresident under the provisions of § 47-1809.01.
D.C. Code § 47-1809.03 Tax on estates and trusts — Imposition
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The taxes imposed by §§ 47-1806.01 to 47-1806.06 upon residents shall apply to the income of resident estates, and income from any kind of property held in resident trusts, including: (1) Income accumulated in trust for the benefit of unborn or unascertained person or persons wit…
D.C. Code § 47-1809.04 Tax on estates and trusts — Computation
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The tax shall be computed upon the taxable net income of the estate or trust, and shall be paid by the fiduciary, except as provided in § 47-1809.07 (relating to revocable trusts) and § 47-1809.08 (relating to income for benefit of the grantor).
D.C. Code § 47-1809.05 Tax on estates and trusts — Net income
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The net income of the estate or trust shall be computed in the same manner and on the same basis as in the case of an individual, except as to the personal exemptions and credits for dependents, and except that: (1) There shall be allowed as an additional deduction in computing t…
D.C. Code § 47-1809.06 Tax on estates and trusts — Beneficiary taxable year
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If the taxable year of a beneficiary is different from that of the estate or trust, the amount which he is required, under § 47-1809.05(1), to include in computing his net income, shall be based upon the income of the estate or trust for any taxable year of the estate or trust en…
D.C. Code § 47-1809.07 Tax on estates and trusts — Revocable trusts
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The income of a trust shall be included in computing the net income of the grantor of such trust where at any time the power to revest in the grantor title to any part of the corpus of the trust is vested: (1) In the grantor, either alone or in conjunction with any person not hav…
D.C. Code § 47-1809.08 Tax on estates and trusts — Income for benefit of grantor
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So much of the income of any trust shall be included in computing the net income of the grantor as: (1) Is, or in the discretion of the grantor or of any person not having a substantial adverse interest in the disposition of such part of the income may be, held or accumulated for…
D.C. Code § 47-1809.09 Tax on estates and trusts — “In discretion of grantor” defined
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As used in this subchapter, the term “in the discretion of the grantor” means in the discretion of the grantor either alone or in conjunction with any person not having a substantial adverse interest in the disposition of the part of the income in question.
D.C. Code § 47-1809.10 Tax on estates and trusts — Employees’ trusts
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A trust forming part of a stock bonus, pension, or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries shall not be taxable under this chapter and, except as expressly provided in this section, no other provision of this chapter sh…
D.C. Code § 47-1810.01 Purpose of chapter
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(a) It is the purpose of this chapter to impose: (1) An income tax upon the entire net income of every resident and every resident estate and trust; and (2) A franchise tax upon every corporation, financial institution, and unincorporated business for the privilege of carrying on…
D.C. Code § 47-1810.02 Allocation and apportionment of District and non-District income
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The entire net income of any corporation, financial institution, or unincorporated business, or the unrelated business income of an exempt organization, derived from any trade or business carried on or engaged wholly within the District shall, for the purposes of this chapter, be…
D.C. Code § 47-1810.03 Distribution, apportionment, or allocation of income or deductions between or among organizations, trades, or businesses
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In any of 2 or more organizations, trades, or businesses (whether or not incorporated, whether or not organized in the District, and whether or not affiliated) owned or controlled directly or indirectly by the same interests, the Mayor is authorized to distribute, apportion, or a…
D.C. Code § 47-1810.04 Determination of taxable income or loss using combined report; components of income subject to tax in the District, application of tax credits and post-apportionment deductions; determination of taxpayer’s share of the business income of a combine group apportionable to the District
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(a) The use of a combined report does not disregard the separate identities of the taxpayer members of the combined group. Each taxpayer member is responsible for tax based on its taxable income or loss apportioned or allocated to the District, which shall include, in addition to…