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The DC Code: § 47-1807.52 Job growth tax credit.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)

For tax years beginning on or after January 1, 2010, but prior to January 1, 2015, upon application by a taxpayer, in the order of priority received and not to exceed the annual amount allocated therefor in the budget and financial plan, the Mayor, in accordance with this subchapter, shall approve, and there may be allowed, to any taxpayer an annual job growth tax credit with respect to the franchise taxes imposed by subchapters VII and VIII of this chapter, for a credit period in an amount determined by the Mayor pursuant to § 47-1807.54.

Historical and Statutory

Legislative History of Laws For Law 18-202, see notes following § 47-1807.51. DC CODE § 47-1807.52 Current through December 11, 2012

Credits

(July 27, 2010, D.C. Law 18-202, § 2(c), 57 DCR 4746.)