PocketLaw | District Of Columbia Code | Tax on Residents and

Tax on Residents and Nonresidents

Checkout our iOS App for a better way to browser and research.

Section
47–1806.01

Tax on residents and nonresidents — “Taxable income” defined

Section
47–1806.02

Tax on residents and nonresidents — Personal exemptions

Section
47–1806.03

Tax on residents and nonresidents — Imposition and rates

Section
47–1806.04

Tax on residents and nonresidents — Credits — In general

Section
47–1806.04a

Public outreach for earned income tax credit

Section
47–1806.05

Tax on residents and nonresidents — Credits — Campaign contributions. [Repealed]

Section
47–1806.06

Tax on residents and nonresidents — Credits — Property taxes

Section
47–1806.07

Tax on residents and nonresidents — Reduction of top rate to goal of 8% or lower

Section
47–1806.08

Tax on residents and nonresidents; credits; targeted historic housing credit — Definitions. [Repealed]

Section
47–1806.08a

Tax on residents and nonresidents — Credits — Targeting housing historic credit — Allowable credit. [Repealed]

Section
47–1806.08b

Tax on residents and nonresidents — Refund of credit

Section
47–1806.08c

Tax on residents and nonresidents — Credits — Targeted historic housing credit — Transferability of credit. [Repealed]

Section
47–1806.08d

Tax on residents and nonresidents — Credits — Targeted historic housing credit — Lien; cancellation of credit; penalty. [Repealed]

Section
47–1806.08e

Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability to nonprofit corporations. [Repealed]

Section
47–1806.08f

Tax on residents and nonresidents — Credits — Targeted historic housing credit — Cap; administrative costs. [Repealed]

Section
47–1806.08g

Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability date; Mayoral certification. [Repealed]

Section
47–1806.09

Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Definitions

Section
47–1806.09a

Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Allowable credit

Section
47–1806.09b

Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Application for credit

Section
47–1806.09c

Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Correction of errors

Section
47–1806.09d

Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Fraud

Section
47–1806.09e

Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Carryover of credit

Section
47–1806.09f

Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Applicability date; Mayoral certification

Section
47–1806.10

Income averaging — Employment discrimination

Section
47–1806.11

Tax on residents and nonresidents — Credits — Energy conservation credit. [Repealed]

Section
47–1806.12

Tax on residents and non-residents — Credits — Alternative fuel infrastructure credit

Section
47–1806.13

Tax on residents and non-residents — Credits — Alternative fuel vehicle conversion credit

Section
47–1806.14

Tax on residents and nonresidents — Credits — Tax credit for farm to food donations. [Repealed]

Section
47–1806.15

Keep child care affordable tax credit