Title 47, Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

(a)(1) In accordance with the Federal ABLE Act, there is established a qualified ABLE program, to be known as the ABLE Program Trust, that shall be established as a trust, which shall authorize an eligible individual to create an ABLE account to enable the eligible individual to …

(a) For the purposes of this section, the term: (1) "Adjusted median income" means: (A) For a household of one, 70% of the median income for a household of 4 in the Washington Metropolitan Statistical Area as published by the U.S. Department of Housing and Urban Development most …

(a) Only that portion of real property currently described for assessment and taxation purposes as Square 2950, Lot 808, which is to be subdivided in part into Square 2950, Lots 824 and 826, effective for tax year 2020, and the buildings located thereon ("Property"), owned by Chi…

(a) For taxable years beginning after December 31, 2024, there shall be allowed a credit against the tax imposed by this chapter for each qualifying child of the taxpayer for which the taxpayer is allowed a deduction under section 151 of the Internal Revenue Code of 1986. (b)(1) …

(a) A tax, separate from and in addition to, the tax imposed pursuant to § 47-2002(a)(2)(A) and the tax imposed pursuant to § 47-2002.02, is imposed on all vendors at the rate of 0.3% of the gross receipts from the sale of or charges for any room or rooms, lodgings, or accommodat…

(a) A tax, separate from, and in addition to, the taxes imposed pursuant to §§ 47-2202 and 47-2202.01 is imposed at the rate of 0.3% on the use, storage, or consumption of any room or rooms, lodgings, or accommodations furnished to a transient by any hotel, inn, tourist camp, tou…

(a) The Workforce Investments account ("Account") shall be administered by the Mayor in accordance with subsections (b) and (c) of this section. (b) Money in the Account shall be used for the following purposes only: (1) Costs related to financial, developmental, and other invest…

(a) Subject to subsection (b) of this section, real property taxes paid with respect to Lot 0010, Square 0613 shall be rebated to D.C. Central Kitchen, Inc. ("DCCK"), to the extent of DCCK's proportionate share of the real property tax incurred as reasonably allocated in relation…

(a) For the purpose of this section, the term: (1) "Owner" means McMillan Parcel 2 Owner, LLC, and McMillan Parcel 4 Owner, LLC, affiliates of LDP Holdings, LLC d/b/a Jair Lynch Real Estate Partners, and its successors, affiliates, and assigns. (2) "Property" means the real prope…

(a) Real property tax imposed by § 47-811 on real property certified as eligible pursuant to subsection (d) of this section shall be abated for the period set forth in subsection (c) of this section; provided, that: (1) The real property is located in a high-need affordable housi…

(a) For the purposes of §§ 47-860.01 through 47-860.04, the term: (1) "Certified business enterprise" means a business enterprise or joint venture certified pursuant to Subchapter IX-A of Chapter 2 of Title 2. (2) "Eligible area" means: (A) The geographic area bounded by a line s…

(a) Subject to § 47-860.03, the Mayor may approve a tax abatement, in an amount calculated pursuant to § 47-860.03(a), for real property in an eligible area if: (1) There is a change in use of the real property resulting in the development of at least 10 housing units. (2)(A) At …

(a) For each property for which a certification of tax abatement was issued under § 47-860.02(e), the real property tax imposed by § 47-811 shall be abated in an annual amount, as determined by the Mayor, per residential FAR square foot of real property multiplied by the building…

For the purposes of this subchapter, the term: (a) For purposes of §§ 47-870 through 47-870.02, the term: (1) "Base year" means, for each property selected for a temporary tax abatement pursuant to § 47-870.01: (A) Real property tax year 2025; or (B) If the real property taxes im…

(a)(1) Subject to subsection (d) of this section, the amount of the real property tax imposed by this chapter on a property in an eligible area shall be abated, in an amount calculated pursuant to subsection (b) of this section, for the period [of] time set forth in subsection (c…