Credit established

  1. Law
  2. District of Columbia Code
  3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  4. District of Columbia Low-Income Housing Tax Credit
  5. Credit established

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(a) There is established a District of Columbia low-income housing tax credit.

(b) [Repealed].

(c) [Repealed].

(d) Only qualified projects are eligible for a District of Columbia low-income housing tax credit.

(Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990; Oct. 22, 2015, D.C. Law 21-36, § 7047, 62 DCR 10905; Oct. 8, 2016, D.C. Law 21-160, § 7132, 63 DCR 10775; Dec. 3, 2020, D.C. Law 23-149, § 7202(c), 67 DCR 10493.)

Effect of Amendments

The 2015 amendment by D.C. Law 21-36 substituted “tax year 2016” for “tax year 2015” in (a)(2).

Emergency Legislation

For temporary (90 days) amendment of this section, see § 7017 of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).


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