Prior Codifications 1981 Ed., § 47-1806.2. 1973 Ed., § 47-1567a. Effect of Amendments D.C. Law 16-33, rewrote subsecs. (f)(1)(A) and (i), which had read as follows: "(A) Whose gross income for the calendar year in which the year of the taxpayer begins is less than $885 for the taxable years beginning after December 31, 1986, less than $1,025 for taxable years beginning after December 1, 1987, less than $1,160 for taxable years beginning after December 31, 1988, less than $1,270 for taxable years beginning after December 31, 1989, and less than $1,370 for taxable years beginning after December 31, 1990; or" "(i) For purposes of this section, the deduction for personal exemptions shall be as follows: "(1) For taxable years beginning after December 31, 1986, $885; "(2) For taxable years beginning after December 31, 1987, $1,025; "(3) For taxable years beginning after December 31, 1988, $1,160; "(4) For taxable years beginning after December 31, 1989, $1,270; and "(5) For taxable years beginning after December 31, 1990, $1,370." D.C. Law 16-98, in subpar. (f)(1)(A), substituted "$2,400, increased annually, beginning January 1, 2008, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50)" for "$1,500"; in subsec. (i), substituted "$2,400, increased annually, beginning January 1, 2008, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50)" for "$1,500". D.C. Law 16-191, in subsec. (f)(1)(A), validated a previously made technical correction. D.C. Law 16-292 substituted "spouse (or domestic partner)" for "spouse" throughout the section. D.C. Law 17-20, in subsecs. (f)(1)(A) and (i), substituted "$1,675, increased annually, beginning January 1, 2009, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50)" for "$1,500". D.C. Law 18-111, in subsecs. (f)(1)(A) and (i), substituted "beginning January 1, 2013," for "beginning January 1, 2009,". Emergency Act Amendments For temporary (90 day) amendment of section, see §§ 1046(b), 1047, 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 §§ 1052, 1053 of Fiscal Year 2008 Budget Support Emergency Act of 2007 (D.C. Act 17-74, July 25, 2007, 54 DCR 7549). For temporary (90 day) amendment of section, see § 7111(d) 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 § 7241(d) 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 § 7241(d) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345). Legislative History of Laws For legislative history of D.C. Law 1-23, see Historical and Statutory Notes following § 47-1801.04. For legislative history of D.C. Law 7-29, see Historical and Statutory Notes following § 47-1801.01a. For Law 16-33, see notes following § 47-308.01. For Law 16-98, see notes following § 47-802. For Law 16-191, see notes following § 47-308.02. For Law 16-292, see notes following § 47-1801.04. For Law 17-20, see notes following § 47-305.02. For Law 18-111, see notes following § 47-305.02. Miscellaneous Notes Section 1047 of D.C. Law 16-33 provides that § 1046 shall apply as of Jan. 1, 2006. Section 3(b) of D.C. Law 16-98 provides that Section 2(d) and (e) shall apply as of January 1, 2007. Effectiveness and expiration of D.C. Law 16-98: Section 4 of D.C. Law 16-98 required that "this act shall take effect subject to the inclusion of its fiscal effect in an approved budget and financial plan; provided, that this act shall expire on October 1, 2006 if its fiscal effect has not been included in an approved budget and financial plan or in the Fiscal Year 2007 Budget Request Act of 2006." The Budget Director of the Council of the District of Columbia has determined, as of November 2, 2007, that the fiscal effect of Law 16-98 had not been included in an approved budget and financial plan by October 1, 2006. Therefore, the amendments made to this section by Law 16-98, have expired as if never in effect. Short title: Section 1051 of D.C. Law 17-20 provided that subtitle F of title I of the act may be cited as the "Personal Exemption Increase Act of 2007". Section 1053 of D.C. Law 17-20 provides this subtitle shall apply as of January 1, 2008. DC CODE § 47-1806.02 Current through December 11, 2012
(July 16, 1947, 61 Stat. 343, ch. 258, art. I, title VI, § 2; May 27, 1949, 63 Stat. 132, ch. 146, title IV, § 412; Mar. 31, 1956, 70 Stat. 70, ch. 154, § 6; Sept. 4, 1957, 71 Stat. 605, Pub. L. 85-281, § 2; Oct. 21, 1975, D.C. Law 1-23, title VI, § 601(8), 22 DCR 2109; Oct. 1, 1987, D.C. Law 7- 29, § 2(f)(1), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 20, 2005, D.C. Law 16-33, § 1046(b), 52 DCR 7503; May 16. 2006, D.C. Law 16-98, § 2(e), 53 DCR 1869; Mar. 2, 2007, D.C. Law 16-191, § 5(c), 53 DCR 6794; Mar. 14, 2007, D.C. Law 16-292, § 2(c), 54 DCR 1080; Sept. 18, 2007, D.C. Law 17-20, § 1052, 54 DCR 7052; Mar. 3, 2010, D.C. Law 18-111, § 7241(d), 57 DCR 181.)