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

If, pursuant to an audit or other review of an application filed under § 47-1806.09b, the Mayor determines the amount of the credit has been incorrectly computed, the Mayor shall determine the correct amount of the credit and notify the eligible resident in accordance with the pr…

(a) If the Mayor determines, before the credit is allowed, that an application filed under § 47-1806.09b was filed with fraudulent intent, the Mayor shall deny the application. (b) Repealed. (c) The remedies authorized by this section shall be in addition to any other remedy allo…

If the credit allowed under § 47-1806.09a exceeds the total income tax liability of the eligible resident under § 47-1806.03 for the tax year in which the credit is allowed, the eligible resident may claim a refund in the amount of the excess.

(a) Sections 47-1806.09 through 47-1806.09f shall apply for the income tax years beginning after December 31, 2002. (b) An eligible resident shall apply for the tax credit under § 47-1806.09a using an application form to be developed by the Office of Tax and Revenue. For tax year…

(a) For the purposes of this section, the term: (1) “Average annual net backpay and frontpay amount” means the amount equal to the excess of employment discrimination backpay and frontpay over the amount of deductions that would have been allowable but for subsection (b)(1)(B) of…

(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…

(a) Beginning with the taxable year after December 31, 2026, through the taxable year ending December 31, 2036, 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…

(a) Beginning with the taxable year after December 31, 2013, through the taxable year ending December 31, 2035, 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…

(a) For the purposes of this section, the term: (1) "Base year" means the calendar year beginning January 1, 2018, or the calendar year beginning one calendar year before the calendar year in which the new dollar amount of a deduction or exemption shall become effective, whicheve…

(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) …

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…

(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…

(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…

(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 …

(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 …

(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…

(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…

A job growth tax credit shall be allowed as provided in subchapter VII-A of this chapter [§ 47-1807.51 et seq.].

(a) Beginning with the taxable year after December 31, 2013, through the taxable year ending December 31, 2036, 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…

(a) Beginning with the taxable year after December 31, 2013, through the taxable year ending December 31, 2035, 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…

(a) For the purposes of this section, the term: (1) "Base year" means the calendar year beginning January 1, 2024, or the calendar year beginning one calendar year before the calendar year in which the new dollar amount of a maximum credit amount or income threshold amount shall …

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 …

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…

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…

(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…

(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 …

The Mayor, pursuant to Chapter 5 of Title 2, shall issue rules necessary to implement the provisions of this subchapter.

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,…

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…

(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…

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…

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 …

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…

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…

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…

(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…

A job growth tax credit shall be allowed as provided in subchapter VII-A of this chapter [§ 47-1807.56 et seq.].

(a) Beginning with the taxable year after December 31, 2013, through the taxable year ending December 31, 2036 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 attributa…

(a) Beginning with the taxable year after December 31, 2013, through the taxable year ending "December 31, 2035, 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 conv…

(a) For the purposes of this section, the term: (1) "Base year" means the calendar year beginning January 1, 2024, or the calendar year beginning one calendar year before the calendar year in which the new dollar amount of the maximum credit amount or income threshold amount shal…

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…

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.

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…

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).

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…

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…