Relocation and housing assistance payments are not income to the recipient for purposes of the District of Columbia Income and Franchise Tax Act of 1947 (§ 47-1801.01 et seq.).
D.C. Code § 42-3403.05
Payments not subject to District tax
Known as the Relocation and Housing Assistance Act
The act spans §§ 42–42 (9 sections).
Sept. 10, 1980, D.C
Official source: D.C. Law Library (Council of the District of Columbia). Reproduced from public-domain District of Columbia statutes; confirm against the official source for the current text. Not legal advice.