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61 chapters · 1,419 sections in this title.
D.C. Code § 47-4801 Definitions
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For the purposes of this chapter, the term: (1) “Administrative costs” means the costs of the Department to administer, manage, and monitor the Low-Income Housing Tax Credit Program, including personnel costs. (2) “Department” means the Department of Housing and Community Develop…
D.C. Code § 47-4802 Credit established
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(a)(1) There is established a District of Columbia low-income housing tax credit. Subject to available funds, the Department may authorize annually under this chapter total tax credits equal to the credit ceiling allocated to the District of Columbia by the federal Internal Reven…
D.C. Code § 47-4803 Eligibility
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(a) A taxpayer may receive a District of Columbia low-income housing tax credit with respect to a qualified project; provided, that the Department issues an eligibility statement for that qualified project. (b) The total District of Columbia low-income housing tax credit availabl…
D.C. Code § 47-4804 Recapture
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(a) The owner of a qualified project eligible for the District of Columbia low-income housing tax credit shall submit a copy of the eligibility statement issued by the Department with respect to the qualified project at the time of filing the project owner’s state tax return. In …
