Code of the District of Columbia

§ 47–4802. Credit established.

(a) There is established a District of Columbia low-income housing tax credit.

(b) [Repealed].

(c) [Repealed].

(d) Only qualified projects are eligible for a District of Columbia low-income housing tax credit.


(Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990; Oct. 22, 2015, D.C. Law 21-36, § 7047, 62 DCR 10905; Oct. 8, 2016, D.C. Law 21-160, § 7132, 63 DCR 10775; Dec. 3, 2020, D.C. Law 23-149, § 7202(c), 67 DCR 10493.)

Effect of Amendments

The 2015 amendment by D.C. Law 21-36 substituted “tax year 2016” for “tax year 2015” in (a)(2).

Emergency Legislation

For temporary (90 days) amendment of this section, see § 7017 of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).