this is an outdated text: switch to the updated & improved dc code website
home, about

The DC Code: § 47-1803.02 Gross income--Items included and excluded; "adjusted gross income" defined.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)
a
Gross income. -- The words "gross income" shall have the same meaning as defined in § 61 of the Internal Revenue Code of 1986. In addition to the items specifically included or excluded by reference to § 61(b) of the Internal Revenue Code of 1986, the following items shall also be included or excluded in the computation of District gross income:
1
(A) For taxpayers other than individuals, estates, and trusts, interest upon the obligations of a state, territory of the United States, or any political subdivision thereof, but not including the District, shall be included in the computation of District gross income.
B
For individuals, estates, and trusts, interest upon the obligations of a state, territory of the United States, or any political subdivision thereof, but not including the District, acquired by the taxpayer on or after January 1, 2013, shall be included in the computation of District gross income.
C
Nothing in this paragraph shall be construed as repealing or limiting the provisions of § 9-921.
1A
Repealed.
2
The following items shall be excluded in the computation of District gross income:
A
After January 23, 1983, interest and dividend income on obligations or securities of the United States, or its agencies or instrumentalities, to the extent that this income is included in federal gross income.
B
The amount of any income or gain included in the taxpayer's federal gross income for the taxable year to the extent that it was included as income or gain in an income or franchise tax return filed by:
i
The taxpayer with the District for any taxable year beginning prior to January 1, 1982; or
ii
An individual by reason of whose death the taxpayer acquired the right to receive the income or gain.
C
The amount of any trust distribution to the taxpayer included in his federal gross income for the taxable year to the extent that such amount was previously taxed to the trust by the District.
D
In the case of any person entitled to the distributive share of a trade or business net income that is from an unincorporated business as defined in § 47-1808.01, an amount equal to the pro rata distributive share, to the extent that portion of the distributive share so excluded is directly or indirectly reported by and taxed against any person under the provisions of this chapter.
E
Any state or local income tax refund included in federal gross income.
F
Income received or, in the case of a taxpayer reporting on an accrual basis, income accrued when the taxpayer was not a resident of the District.
G
Income of any kind to the extent required by any treaty obligation of the United States, including reciprocal agreements between the United States and other countries relating to the taxability of their respective airlines and ships under foreign flag owned by foreign corporations.
H
In the case of an International Banking Facility the gross income to the parent depository institution resulting from any IBF time deposit or any IBF loan; provided, however, that no expense or loss attributable to such income shall be allowed as a deduction under any other provision of this chapter, and; provided, further, that this exclusion from gross income shall not include any amount derived by an International Banking Facility from IBF time deposits or IBF loans if the loan or deposit of funds is secured by a mortgage, deed of trust, or other lien upon real property located within the District of Columbia.
I
Income derived from the sale of tangible personal property to the United States by corporations and unincorporated businesses having their principal places of business located outside the District, which property is delivered from places outside the District for use outside the District; provided, however, that the taxpayer shall furnish to the Mayor a statement in writing of the amount of gross sales so made and, if required by the Mayor, a list of the names of the agencies of the United States through which such property was sold.
J
Dues and initiation fees in the case of any club organized and operated exclusively for pleasure and recreation, no part of the net earnings of which inures to the benefit of any private individual or shareholder. As used in this subparagraph, the term "dues" means only sums paid or incurred by members on a monthly, quarterly, annual, or other periodic basis for the privilege of being members of such club and any pro rata assessment made against the members as such. The term "dues" does not include any sums paid or incurred by members or their guests for food, beverages, or other tangible personal property purchased or for the use of the club's social, athletic, sporting, and other facilities. The term "initiation fees" includes any payment, contribution, or loan, required as a condition precedent to membership, whether or not any such payment, contribution, or loan is evidenced by a certificate of interest or indebtedness.
K
The amount of any compensation deferred under the employee deferred compensation program pursuant to § 47-3601; provided, that the amount of any such compensation or any income attributable to the amount of compensation so deferred shall be includable in gross income for the taxable years in which such compensation or other income is paid or otherwise made available to the employee or other beneficiary.
L
Social security and tier 1 railroad retirement benefits subject to taxation under § 86 of the Internal Revenue Code of 1986.
M
Certain disability income payments excludable under § 105(d) of the Internal Revenue Code of 1986 before the enactment of the Social Security Amendments of 1983 (26 U.S.C. § 86).
N
Pension, military retired pay, annuity income, or survivor benefits received from the District of Columbia or the federal government by persons who are 62 years of age or older by the end of the taxable year, except that:
i
The exclusion shall not exceed the lesser of $3,000 or the actual amount of the pension, military retired pay, or annuity received during the taxable years; and
ii
The pension, military retired pay or annuity is otherwise subject to taxation under this chapter.
O
Repealed.
P
In the case of any person entitled to a share in the income of any corporation which is an S corporation as defined in section 1361(a) of the Internal Revenue Code of 1986, an amount equal to the pro rata share of the income, to the extent that the portion of the income so excluded is directly or indirectly reported by and taxed against any person under the provisions of this chapter.
Q
Qualified capital gain from the sale or exchange of a Qualified High Technology Company asset held for more than 5 years; provided, that in the case of a sale or exchange of an interest in a partnership or of stock in an S corporation, which entity was a Qualified High Technology Company during substantially all of the period the taxpayer held the interest or stock, the amount of qualified capital gain shall not include gain which:
i
Is attributable to real property or an intangible asset which is not an integral part of a Qualified High Technology Company; and
ii
Occurs before January 1, 2001 or after December 31, 2007.
R
A relocation payment received under section 205 or 206 of the Housing Act of 2001 [§ 42-2851.05 or § 42-2851.06].
S
The proceeds from the sale of, or the use of a transferred, tax credit under § 47-1806.08c.
T
Homeownership assistance received by the eligible employee through a certified employer-assisted home purchase program, as those terms are defined in § 47-1807.07, and used for the purchase of a qualified residential real property.
U
The amount received by a claimant, excluding backpay (as defined in § 47-1806.10(3)), frontpay (as defined in § 47-1806.10(5)), or punitive damages, whether by agreement (as reasonably allocated) or suit and whether as a lump sum or periodic payments, on account of a claim of unlawful discrimination.
V
Income derived from any source, not to exceed $10,000, for a person who has been determined to have a permanent and total disability by the Social Security Administration, is receiving Supplemental Security Income or Social Security Disability, is receiving railroad retirement disability benefits, or is receiving federal or District of Columbia government disability payments; and, whose household adjusted gross income, as defined in § 47-863(a)(2), is less than $100,000.
W
The amount of any health care insurance premium paid by an employer for a non-employee domestic partner, as the term "domestic partner" is defined in § 32-701(3).
X
Loans awarded and subsequently forgiven under [Part F of subchapter IV of Chapter 3 of Title 1].
Y
Fees retained by a retail establishment under § 8-102.03(b)(1).
Z
Computations of discharge of indebtedness income under section 108(i) of the Internal Revenue Code of 1986.
AA
The amount received by a taxpayer pursuant to § 8-1774.09.
3
The monetary assistance provided to an owner of a housing accommodation under section 8 of the United States Housing Act of 1937, approved August 22, 1974 (88 Stat. 662; 42 U.S.C. § 1437f), either directly or through a tenant, shall be income.
a-1
Notwithstanding subsection (a) of this section, for the purposes of the deduction for state sales and excise taxes on the purchase of certain motor vehicles, the term "gross income" shall have the same meaning as set forth in section 61 of the Internal Revenue Code of 1986, as that section existed on December 31, 2008.
b
Adjusted gross income. -- The words "adjusted gross income" as used in this chapter mean:
1
In the case of an individual, estate, or trust, the same meaning as defined in § 62 of the Internal Revenue Code of 1986; and
2
In the case of an individual, estate, or trust not required to file a District return for a complete calendar or fiscal year, gross income reported under subsection (a) of this section, less deductions allowed under § 62 of the Internal Revenue Code of 1986, which were paid or accrued during the period covered by the District return.
c
Repealed.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-1803.2. 1973 Ed., § 47-1557a. Effect of Amendments D.C. Law 13-256 added subsec. (a)(2)(Q). D.C. Law 14-114 added subsecs. (a)(2)(R), (S), (T) and (a)(3). D.C. Law 14-165 added subsec. (a)(2)(U). D.C. Law 14-213, in subsec. (a)(2)(Q), validated previously made technical corrections. D.C. Law 15-105, in subsec. (a)(2)(U), deleted "employment". D.C. Law 16-33 added subsec. (a)(2)(V). D.C. Law 16-59 added subsec. (a)(2)(W). D.C. Law 16-294 added subsec. (a)(2)(X). D.C. Law 16-305, in subsec. (a)(2)(V), substituted "have a permanent and total disability" for "be permanently and totally disabled". D.C. Law 18-55 added subsec. (a)(2)(Y). D.C. Law 18-111 added subsecs. (a)(2)(Z) and (a-1). D.C. Law 18-316 rewrote subsecs. (a)(2)(D) and (P), which formerly read: "(D) The distributive share of a trade or business net income that is subject to the unincorporated business franchise tax imposed under subchapter VIII of this chapter." "(P) In the case of any person entitled to a share in the income of any corporation which is a small business corporation as defined in § 1371 of the Internal Revenue Code of 1954, making an election under § 1372(a) of the Internal Revenue Code of 1954, or an S corporation as defined in § 1361(a) and (b) of the Internal Revenue Code of 1986, making an election under § 1362(a) of the Internal Revenue Code of 1986, and which is subject to tax under the provisions of subchapter VII of this chapter, an amount equal to the prorata share of the income, to the extent that the portion of the income so excluded is reported by and taxed against the corporation under the provisions of subchapter VII of this chapter." D.C. Law 18-331 added subsec. (a)(2)(AA). D.C. Law 19-21 rewrote subsec. (a)(1); and added subsec . (a)(1A). Prior to amendment, subsec. (a)(1) read as follows: "(1) Interest upon the obligations of a state, territory of the United States, or any political subdivision thereof, but not including the District of Columbia, shall be included in the computation of District gross income; except, that individuals, estates and trusts shall not include interest on the obligations of the District of Columbia, a state, a territory of the United States, or any political subdivision thereof, in the computation of District gross income." D.C. Law 19-168 rewrote subsec. (a)(1)(B) and repealed subsec. (a)(1A), which had read as follows: "(B) For individuals, estates, and trusts, interest upon the obligations of a state, territory of the United States, or any political subdivision thereof, but not including the District, acquired by the taxpayer on or after October 1, 2011, shall be included in the computation of District gross income." "(1A)(A) For individuals, estates, and trusts, interest upon the obligations of a state, territory of the United States, or any political subdivision thereof, but not including the District, acquired by the taxpayer before October 1, 2011, shall be included in the computation of District gross income; provided, that this section shall not repeal or limit the provisions of § 9-921. "(B) This paragraph shall not apply if for fiscal year 2012, the Chief Financial Officer certifies that annual revenue will exceed the annual revenue estimate incorporated in the approved financial plan and budget for the fiscal year by an amount sufficient to offset the loss of revenue proceeding from the inapplicability of this paragraph as set forth in the Contingency for Additional Estimated Revenue Act of 2011, passed on 2nd reading on June 14, 2011 (Enrolled version of Bill 19-203) [subtitle P of Title VII of D.C. Law 19- 21]." D.C. Law 19-171 validated a previously made technical correction in the designation of subsec. (a)(2)(Z). Temporary Amendments of Section For temporary (225 day) amendment of section, see § 2 of District of Columbia Income and Franchise Tax Act of 1947 Temporary Amendment Act of 1991 (D.C. Law 9-74, March 11, 1992, law notification 39 DCR 1956). For temporary (225 day) amendment of section, see § 3 of Unemployment Compensation Terrorist Response Temporary Amendment Act of 2001 (D.C. Law 14- 75, March 6, 2002, law notification 49 DCR 2809). For temporary (225 day) amendment of section, see § 3 of Unemployment Compensation Terrorist Response Temporary Amendment Act of 2002 (D.C. Law 14- 171, July 23, 2002, law notification 49 DCR _ ). For temporary (225 day) amendment of section, see § 2 of Income from Discrimination Exclusion Temporary Amendment Act of 2002 (D.C. Law 14-243, March 25, 2003, law notification 50 DCR 2756). For temporary (225 day) amendment of section, see § 2 of Income from Discrimination Exclusion Temporary Amendment Act of 2003 (D.C. Law 15-86, March 10, 2004, law notification 51 DCR 3378). Section 3 of D.C. Law 17-277, in subsec. (a)(2), added subpar. (Y) to read as follows: "(Y) The amount received by a taxpayer pursuant to the second section 11a of the Historic Landmark and Historic District Protection Act of 1978, effective March 2, 2007 (D.C. Law 16-189; D.C. Official Code § 6-1110.02).". Section 5(b) of D.C. Law 17-277 provides that the act shall expire after 225 days of its having taken effect. Section 4 of D.C. Law 19-53, in subsec. (a), repealed par. (1A) and rewrote par. (1) to read as follows: "(1)(A) For taxpayers other than individuals, estates, and trusts, interest upon the obligations of a state, territory of the United States, or any political subdivision thereof, but not including the District, shall be included in the computation of District gross income. "(B) For individuals, estates, and trusts, interest upon the obligations of a state, territory of the United States, or any political subdivision thereof, but not including the District, acquired by the taxpayer on or after January 1, 2012, shall be included in the computation of District gross income. "(C) Nothing in this paragraph shall be construed as repealing or limiting the provisions of § 9-921.". Section 15(b) of D.C. Law 19-53 provides that the act shall expire after 225 days of its having taken effect. Section 3 of D.C. Law 19-172 provides: "Sec. 3. Municipal bond tax delay. "(a) The Chief Financial Officer shall recognize as fiscal year 2013 revenue $1,100,000 from the General Fund of the District of Columbia balance at the end of fiscal year 2012, which shall be allocated to fund the fiscal effect of the extension of time, relating to the computation of gross income tax, set forth in subsection (b) of this section. "(b) Section 47-1803.02(a)(1)(B) of the District of Columbia Official Code is amended by striking the phrase 'October 1, 2011' and inserting the phrase 'January 1, 2013' in its place." Section 7(b) of D.C. Law 19-172 provides that the act shall expire after 225 days of its having taken effect. Emergency Act Amendments For temporary (90 day) amendment of section, see § 3 of Unemployment Compensation Terrorist Response Emergency Amendment Act of 2001 (D.C. Act 14- 157, October 25, 2001, 48 DCR 10219). For temporary (90 day) amendment of section, see § 3 of Unemployment Compensation Terrorist Response Congressional Review Emergency Amendment Act of 2001 (D.C. Act 14-215, December 21, 2001, 49 DCR 382). For temporary (90 day) amendment of section, see § 2 of the Income from Discrimination Exclusion Congressional Review Emergency Amendment Act of 2003 (D.C. Act 15-24, February 24, 2003, 50 DCR 2142). For temporary (90 day) amendment of section, see § 3 of Unemployment Compensation Terrorist Response Emergency Amendment Act of 2002 (D.C. Act 14- 346, April 24, 2002, 49 DCR 4407). For temporary (90 day) amendment of section, see § 2 of Income from Discrimination Exclusion Emergency Act of 2002 (D.C. Act 14-504, October 23, 2002, 49 DCR 10039). For temporary (90 day) amendment of section, see § 2 of Income From Discrimination Exclusion Emergency Amendment Act of 2003 (D.C. Act 15-195, October 24, 2003, 50 DCR 9518). For temporary (90 day) amendment of section, see § 2 of Income From Discrimination Exclusion Congressional Review Emergency Amendment Act of 2004 (D.C. Act 15-376, February 24, 2004, 51 DCR 2637). For temporary (90 day) amendment of section, see §§ 1291 to 1293 of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667). For temporary (90 day) amendment of section, see § 11 of District of Columbia Poverty Lawyer Loan Repayment Program Congressional Review Emergency Act of 2006 (D.C. Act 16-563, December 19, 2006, 53 DCR 10259). For temporary (90 day) amendment, see § 3 of Targeted Historic Housing Preservation Assistance Emergency Amendment Act of 2008 (D.C. Act 17-470, July 28, 2008, 55 DCR 8761). For temporary (90 day) amendment of section, see § 3 of Targeted Historic Housing Preservation Assistance Congressional Review Emergency Amendment Act of 2008 (D.C. Act 17-546, October 20, 2008, 55 DCR 11434). For temporary (90 day) amendment of section, see § 7061 of Fiscal Year 2010 Budget Support Emergency Act of 2009 (D.C. Act 18-187, August 26, 2009, 56 DCR 7374). For temporary (90 day) addition, see §§ 7101 and 7102 of Fiscal Year 2010 Budget Support Emergency Act of 2009 (D.C. Act 18-187, August 26, 2009, 56 DCR 7374). For temporary (90 day) amendment of section, see § 7121 of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234). For temporary (90 day) amendment of section, see § 7121 of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345). For temporary (90 day) amendment of section, see § 4 of Revised Fiscal Year 2012 Budget Support Technical Clarification Emergency Amendment Act of 2011 (D.C. Act 19-157, October 4, 2011, 58 DCR 8688). For temporary (90 day) amendment of section, see § 3(b) of Fiscal Year 2012 Second Revised Budget Request Emergency Adjustment Act of 2012 (D.C. Act 19- 382, June 20, 2012, 59 DCR 7760). For temporary (90 day) addition of section, see § 3(a) of Fiscal Year 2012 Second Revised Budget Request Emergency Adjustment Act of 2012 (D.C. Act 19- 382, June 20, 2012, 59 DCR 7760). For temporary (90 day) amendment of section, see § 8009(a) of Fiscal Year 2013 Budget Support Emergency Act of 2012 (D.C. Act 19-383, June 19, 2012, 59 DCR 7764). For temporary (90 day) addition of section, see § 3(a) of Fiscal Year 2012 Second Revised Budget Request Congressional Review Emergency Adjustment Act of 2012 (D.C. Act 19-406, July 20, 2012, 59 DCR 9124). For temporary (90 day) amendment of section, see § 3(b) of Fiscal Year 2012 Second Revised Budget Request Congressional Review Emergency Adjustment Act of 2012 (D.C. Act 19-406, July 20, 2012, 59 DCR 9124). For temporary (90 day) amendment of section, see § 8009(a) of Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19-413, July 25, 2012, 59 DCR 9290). Legislative History of Laws For legislative history of D.C. Law 1-23, see Historical and Statutory Notes following § 471801.04. Law 1-124, the "Revenue Act For Fiscal Year 1978," was introduced in Council and assigned Bill No. 1-375, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on December 3, 1976 and December 17, 1976, respectively. Signed by the Mayor on January 25, 1977, it was assigned Act No. 1-226 and transmitted to both Houses of Congress for its review. For legislative history of D.C. Law 2-158, see Historical and Statutory Notes following § 471801.04. For legislative history of D.C. Law 3-95, see Historical and Statutory Notes following § 471801.04. For legislative history of D.C. Law 4-118, see Historical and Statutory Notes following § 47-1801.01a. For legislative history of D.C. Law 4-130, see Historical and Statutory Notes following § 471801.04. For legislative history of D.C. Law 4-150, see Historical and Statutory Notes following § 471801.04. For legislative history of D.C. Law 5-32, see Historical and Statutory Notes following § 471816.03. Law 5-118, the "Deferred Compensation Act of 1984," was introduced in Council and assigned Bill No. 5-177, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 26, 1984 and July 10, 1984, respectively. Signed by the Mayor on July 13, 1984, it was assigned Act No. 5-170 and transmitted to both Houses of Congress for its review. For legislative history of D.C. Law 5-147, see Historical and Statutory Notes following § 471801.04. Law 6-129, the "Corporation Franchise Tax Amendment Act of 1986," was introduced in Council and assigned Bill No. 6-352, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on April 15, 1986 and April 29, 1986, respectively. Signed by the Mayor on May 16, 1986, it was assigned Act No. 6-165 and transmitted to both Houses of Congress for its review. For legislative history of D.C. Law 7-9, see Historical and Statutory Notes following § 471801.04. For legislative history of D.C. Law 7-29, see Historical and Statutory Notes following § 47-1801.01a. Law 7-130, the "Income and Franchise Tax Amendment Act of 1986," was introduced in Council and assigned Bill No. 7-468. The Bill was adopted on first and second readings on April 19, 1988 and May 3, 1988, respectively. Signed by the Mayor on May 19, 1988, it was assigned Act No. 7-180 and transmitted to both Houses of Congress for its review. Law 7-145, the "Income and Franchise Tax Amendment Act of 1988," was introduced in Council and assigned Bill No. 7-475, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 14, 1988 and June 28, 1988, respectively. Signed by the Mayor on June 30, 1988, it was assigned Act No. 7-197 and transmitted to both Houses of Congress for its review. Law 8-17, the "Revenue Amendment Act of 1989," was introduced in Council and assigned Bill No. 8-224, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on May 2, 1989 and May 16, 1989, respectively. Signed by the Mayor on May 26, 1989, it was assigned Act No. 8-34 and transmitted to both Houses of Congress for its review. Law 9-86, the "District of Columbia Income and Franchise Tax Act of 1947 Amendment Act of 1992," was introduced in Council and assigned Bill No. 9-344, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on December 3, 1991, and January 7, 1992, respectively. Approved without the signature of the Mayor on January 29, 1992, it was assigned Act No. 9-149 and transmitted to both Houses of Congress for its review. D.C. Law 9-86 became effective on March 20, 1992. For Law 13-256, see notes under § 47-1508. For Law 14-114, see notes following § 47-857.01. Law 14-165, the "Civil Rights Tax Fairness Act of 2002", was introduced in Council and assigned Bill No. 14-329, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on March 5, 2002, and April 9, 2002, respectively. Signed by the Mayor on April 24, 2002, it was assigned Act No. 14-332 and transmitted to both Houses of Congress for its review. D.C. Law 14-165 became effective on June 25, 2002. For Law 14-213, see notes following § 47-820. For Law 15-105, see notes following § 47-902. For Law 16-33, see notes following § 47-308.01. Law 16-59, the "Domestic Partner Health Care Benefits Tax Exemption Act of 2005", was introduced in Council and assigned Bill No. 16-405 which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on November 1, 2005, and December 6, 2005, respectively. Signed by the Mayor on December 22, 2005, it was assigned Act No. 16-221 and transmitted to both Houses of Congress for its review. D.C. Law 16-59 became effective on March 8, 2006. Law 16-294, the "Second Technical Amendments Act of 2006", was introduced in Council and assigned Bill No. 16-996, which was referred to Committee on the Whole. The Bill was adopted on first and second readings on November 14, 2006, and December 5, 2006, respectively. Signed by the Mayor on December 28, 2006, it was assigned Act No. 16-653 and transmitted to both Houses of Congress for its review. D.C. Law 16-294 became effective on March 14, 2007. For Law 16-305, see notes following § 47-802. Law 18-55, the "Anacostia River Clean Up and Protection Act of 2009", was introduced in Council and assigned Bill No. 18-155, which was referred to the Committees on Finance and Revenue and Government Operations and the Environment. The Bill was adopted on first and second readings on June 2, 2009, and June 16, 2008, respectively. Enacted without signature by the Mayor on July 6, 2009, it was assigned Act No. 18-134 and transmitted to both Houses of Congress for its review. D.C. Law 18-55 became effective on September 23, 2009. For Law 18-111, see notes following § 47-305.02. Law 18-316, the "Computation of Gross Income Clarification Act of 2010", was introduced in Council and assigned Bill No. 18-726, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on November 9, 2010, and November 23, 2010, respectively. Signed by the Mayor on December 9, 2010, it was assigned Act No. 18-637 and transmitted to both Houses of Congress for its review. D.C. Law 18-316 became effective on March 12, 2011. Law 18-331, the "Sustainable Energy Utility Amendment Act of 2010", was introduced in Council and assigned Bill No. 18-932, which was referred to the Committee on Government Operations and the Environment. The Bill was adopted on first and second readings on November 23, 2010, and December 7, 2010, respectively. Signed by the Mayor on December 28, 2010, it was assigned Act No. 18-653 and transmitted to both Houses of Congress for its review. D.C. Law 18-331 became effective on March 31, 2011. For history of Law 19-21, see notes under § 47-305.02. For history of Law 19-168, see notes under § 47-355.01. For history of Law 19-171, see notes under § 47-369.01. References in Text Section 205 or 206 of the Housing Act of 2001, referred to in subsec. (a)(2)(R), probably means section 205 or 206 of D.C. Law 14-114, the Housing Act of 2002, which is classified to §§ 42-2851.05 and 42-2851.06. Editor's Notes Section 105(d) of the Internal Revenue Code of 1986, 26 U.S.C. § 105(d), referred to in (a)(2)(M), was repealed by Pub. L. 98-21, title I, § 122(b), April 20, 1983, 97 Stat. 87. Miscellaneous Notes Mayor authorized to issue regulations: Section 401 of D.C. Law 4-150 and § 9 of D.C. Law 5-32 provided that the Mayor shall issue regulations necessary to carry out the provisions of these acts. Tax exemption: See § 40-853. Section 3 of D.C. Law 14-165 provides that section 2 shall apply to taxable years beginning on January 1, 2001. Short title of subtitle JJ of title I of Law 16-33: Section 1290 of D.C. Law 16-33 provided that subtitle JJ of title I of the act may be cited as This subtitle may be cited as the Disabled Persons Tax Reduction Act of 2005. Applicability and expiration of §§ 1292 and 1293 of D.C. Law 16-33: Sections 1292 and 1293 of D.C. Law 16-33, as amended by D.C. Law 17-219, § 7068(j), (k), provide: "Sec. 1292. Conditional applicability. "(a) Section 1291 shall apply for taxable years beginning after September 30, 2005. "(b) Repealed. "Sec. 1293. Repealed." Short title: Section 7120 of D.C. Law 18-111 provided that subtitle J of title VII of the act may be cited as the "Recovery Act Tax Deduction Decoupling Act of 2009". Section 3 of D.C. Law 18-316 provides: "Sec. 3. Applicability. "Section 2 shall apply as of January 1, 2010." Short title: Section 8151 of D.C. Law 19-21 provided that subtitle P of title VIII of the act may be cited as "Interest Earned on Out-of-State Bonds Act of 2011". Section 8153 of D.C. Law 19-21 provides: "Sec. 8153. Applicability. "This subtitle shall apply for tax years beginning January 1, 2011." Short title: Section 7151 of D.C. Law 19-168 provided that subtitle O of title VII of the act may be cited as "Out-of-State Municipal Bond Tax Repeal Act of 2012". Section 7153 of D.C. Law 19-168 provides: "Sec. 7153. This subtitle shall apply upon certification by the Chief Financial Officer that sufficient revenue is available in the June 2012, September 2012, or December 2012 revenue estimates to fund section 10002(a)(1) through (27) of the Revised Revenue Estimate Contingency Priority List Act of 2012, passed on 2nd reading on June 5, 2012 (Enrolled version of Bill 19-743) [D.C. Law 19-168, Title X]." DC CODE § 47-1803.02 Current through December 11, 2012

Credits

(July 16, 1947, 61 Stat. 335, ch. 258, art. I, title III, § 2; May 3, 1948, 62 Stat. 207, ch. 246, § 3; May 27, 1949, 63 Stat. 130, ch. 146, title IV, §§ 403, 420; Sept. 4, 1957, 71 Stat. 605, Pub. L. 85-281, §§ 1, 3; June 27, 1960, 74 Stat. 219, Pub. L. 86-522, § 1; Sept. 19, 1966, 80 Stat. 812, Pub. L. 89- 591, § 1; Oct. 31, 1969, 83 Stat. 176, 177, Pub. L. 91-106, title VI, §§ 601(b)(1), (2), 602; Oct. 21, 1975, D.C. Law 1-23, title VI, § 601(4), 22 DCR 2106; Apr. 19, 1977, D.C. Law 1-124, title IV, § 401(a), 23 DCR 8749; Mar. 6, 1979, D.C. Law 2-158, § 4, 25 DCR 7002; Sept. 13, 1980, D.C. Law 3-95, § 103(a), 27 DCR 3509; June 11, 1982, D.C. Law 4-118, § 103, 29 DCR 1770; July 24, 1982, D.C. Law 4-130, § 2, 29 DCR 2412; Sept. 17, 1982, D.C. Law 4-150, § 102, 29 DCR 3377; Oct. 8, 1983, D.C. Law 5-32, § 3(a), (b), 30 DCR 4013; Sept. 26, 1984, D.C. Law 5-118, § 6(c), 31 DCR 4034; Mar. 14, 1985, D.C. Law 5-147, § 2(b), 31 DCR 6416; July 24, 1986, D.C. Law 6-129, § 2(a), 33 DCR 3221; June 24, 1987, D.C. Law 7-9, § 2(d), (e), 34 DCR 3283; Oct. 1, 1987, D.C. Law 7-29, § 2(c)(1)-(4), 34 DCR 5097; July 8, 1988, D.C. Law 7-130, § 2(a), 35 DCR 4104; Sept. 21, 1988, D.C. Law 7- 145, § 2(a), 35 DCR 5407; July 26, 1989, D.C. Law 8-17, § 2(a), 36 DCR 4160; Mar. 20, 1992, D.C. Law 9-86, § 2, 39 DCR 716; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 3, 2001, D.C. Law 13-256, § 406, 48 DCR 730; Apr. 19, 2002, D.C. Law 14-114, §§ 292(a), 302(b)(1), 901(b)(1), 49 DCR 1468; June 25, 2002, D.C. Law 14-165, § 2(b)(1), 49 DCR 4261; Oct. 19, 2002, D.C. Law 14-213, § 33(r), 49 DCR 8140; Mar. 13, 2004, D.C. Law 15-105, § 107, 51 DCR 881; Oct. 20, 2005, D.C. Law 16-33, § 1291, 52 DCR 7503; Mar. 8, 2006, D.C. Law 16-59, § 2, 53 DCR 17; Mar. 14, 2007, D.C. Law 16-294, § 16, 54 DCR 1086; Apr. 24, 2007, D.C. Law 16-305, § 73(d), 53 DCR 6198; Sept. 23, 2009, D.C. Law 18-55, § 9(a)(2), 56 DCR 5703; Mar. 3, 2010, D.C. Law 18-111, § 7121, 57 DCR 181; Mar. 12, 2011, D.C. Law 18-316, § 2, 57 DCR 12416; Mar. 31, 2011, D.C. Law 18-331, § 4, 58 DCR 22; Sept. 14, 2011, D.C. Law 19-21, § 8152, 58 DCR 6226; Sept. 20, 2012, D.C. Law 19-168, §§ 7152, 8009(a), 59 DCR 8025; Sept. 26, 2012, D.C. Law 19-171, § 118, 59 DCR 6190.)