Subchapter
Tax on Residents and Nonresidents
- D.C. Code § 47-1806.01— Tax on residents and nonresidents — “Taxable income” defined
- D.C. Code § 47-1806.02— Tax on residents and nonresidents — Personal exemptions
- D.C. Code § 47-1806.03— Tax on residents and nonresidents — Imposition and rates
- D.C. Code § 47-1806.04— Tax on residents and nonresidents — Credits — In general
- D.C. Code § 47-1806.05— Tax on residents and nonresidents — Credits — Campaign contributions
- D.C. Code § 47-1806.06— Tax on residents and nonresidents — Credits — Property taxes
- D.C. Code § 47-1806.07— Tax on residents and nonresidents — Reduction of top rate to goal of 8% or lower
- D.C. Code § 47-1806.08— Tax on residents and nonresidents; credits; targeted historic housing credit — Definitions
- D.C. Code § 47-1806.08a— Tax on residents and nonresidents — Credits — Targeting housing historic credit — Allowable credit
- D.C. Code § 47-1806.08b— Tax on residents and nonresidents — Refund of credit
- D.C. Code § 47-1806.08c— Tax on residents and nonresidents — Credits — Targeted historic housing credit — Transferability of credit
- D.C. Code § 47-1806.08d— Tax on residents and nonresidents — Credits — Targeted historic housing credit — Lien; cancellation of credit; penalty
- D.C. Code § 47-1806.08e— Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability to nonprofit corporations
- D.C. Code § 47-1806.08f— Tax on residents and nonresidents — Credits — Targeted historic housing credit — Cap; administrative costs
- D.C. Code § 47-1806.08g— Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability date; Mayoral certification
- D.C. Code § 47-1806.09— Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Definitions
- D.C. Code § 47-1806.09a— Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Allowable credit
- D.C. Code § 47-1806.09b— Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Application for credit
- D.C. Code § 47-1806.09c— Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Correction of errors
- D.C. Code § 47-1806.09d— Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Fraud
- D.C. Code § 47-1806.09e— Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Carryover of credit
- D.C. Code § 47-1806.09f— Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Applicability date; Mayoral certification
- D.C. Code § 47-1806.10— Income averaging — Employment discrimination
- D.C. Code § 47-1806.11— Tax on residents and nonresidents — Credits — Energy conservation credit
- D.C. Code § 47-1806.12— Tax on residents and non-residents — Credits — Alternative fuel infrastructure credit
- D.C. Code § 47-1806.13— Tax on residents and non-residents — Credits — Alternative fuel vehicle conversion credit
- D.C. Code § 47-1806.14— Tax on residents and nonresidents — Credits — Tax credit for farm to food donations