Fees

  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. Fees

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The Department may charge a user fee equal to up to 1% of the District of Columbia low-income housing tax credits awarded to a qualified project to pay for the administrative costs associated with the establishment of a District of Columbia low-income housing tax credit. The user fee shall be deposited into the Low-Income Housing Tax Credit Fund, as established in § 42-2853.02.

(Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990.)

Emergency Legislation

For temporary (90 days) addition of § 47-4811.01, concerning the ABLE Program Trust [see now § 47-4902], see § 2(c) of the ABLE Program Trust Establishment Emergency Act of 2015 (D.C. Act 21-161, Oct. 19, 2015, 62 DCR 13725).


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