§ 47–1806.03. Tax on residents and nonresidents — Imposition and rates.
(a)(1) In the case of a taxable year beginning after December 31, 1986, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
| Not over $10,000 | 6% of the taxable income. |
| Over $10,000 but not over $20,000 | $600, plus 8% of the excess over $10,000. |
| Over $20,000 | $1,400, plus 10% of the excess over $20,000. |
(2) In the case of a taxable year beginning after December 31, 1987, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
| Not over $10,000 | 6% of the taxable income. |
| Over $10,000 but not over $20,000 | $600, plus 8% of the excess over $10,000. |
| Over $20,000 | $1,400, plus 9.5% of the excess over $20,000. |
(3) In the case of a taxable year beginning after December 31, 1999, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
| Not over $10,000 | 5% of the taxable income. |
| Over $10,000 but not over $20,000 | $500, plus 7.5% of the excess over $10,000. |
| Over $20,000 | $1,250, plus 9.5% of the excess over $20,000. |
(4)(A) In the case of a taxable year beginning after December 31, 2000, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
| Not over $10,000 | 5% of the taxable income. |
| Over $10,000 but not over $30,000 | $500, plus 7.5% of the excess over $10,000. |
| Over $30,000 | $2,000, plus 9.3% of the excess over $30,000. |
(B) Repealed.
(5)(A) In the case of a taxable year beginning after December 31, 2003, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
| Not over $10,000 | 5.0% of the taxable income. |
| Over $10,000 but not over $30,000 | $500, plus 7.5% of the excess over $10,000. |
| Over $30,000 | $2,000, plus 9.0% of the excess over $30,000. |
(6)(A) In the case of a taxable year beginning after December 31, 2004, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
| Not over $10,000 | 4.5% of the taxable income. |
| Over $10,000 but not over $40,000 | $450, plus 7% of the excess over $10,000. |
| Over $40,000 | $2,550, plus 8.7% of the excess over $40,000. |
(B) Subparagraph (A) of this paragraph shall not apply if:
(i) The certification by the Chief Financial Officer required by § 47-387.01 demonstrates that the accumulated general fund balance for the immediately preceding fiscal year is less than 5% of the general fund operating budget for the current fiscal year, the nominal GDP growth is less than or equal to 3.5%, or the real GDP growth is less than or equal to 1.7%; or
(ii) The Mayor demonstrates, and the Chief Financial Officer certifies, that a proposed budget will not be balanced as required by § 1-206.03(c) if the scheduled tax rate decrease under subparagraph (A) of this paragraph takes effect.
(C) If the rate reduction scheduled for the previous year was not implemented, the rate imposed by this paragraph shall be the last unimplemented percentage decrease scheduled for a previous year, instead of that prescribed by this paragraph.
(7)(A) In the case of a taxable year beginning after December 31, 2005, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
| Not over $10,000 | 4% of the taxable income. |
| Over $10,000 but not over $40,000 | $400, plus 6% of the excess over $10,000. |
| Over $40,000 | $2,200, plus 8.5% of the excess over $40,000. |
(B) Subparagraph (A) of this paragraph shall not apply if:
(i) The certification by the Chief Financial Officer required by § 47-387.01 demonstrates that the accumulated general fund balance for the immediately preceding fiscal year is less than 5% of the general fund operating budget for the current fiscal year, the nominal GDP growth is less than or equal to 3.5%, or the real GDP growth is less than or equal to 1.7%; or
(ii) The Mayor demonstrates, and the Chief Financial Officer certifies, that a proposed budget will not be balanced as required by § 1-206.03(c) if the scheduled tax rate decrease under subparagraph (A) of this paragraph takes effect.
(C) If the rate reduction scheduled for the previous year was not implemented, the rate imposed by this paragraph shall be the last unimplemented percentage decrease scheduled for a previous year, instead of that prescribed by this paragraph.
(8)(A) [Expired].
(B) This paragraph shall expire on January 1, 2015.
(9) In the case of the taxable year beginning after December 31, 2014, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
| Not over $10,000 | 4% of the taxable income. |
| Over $ 10,000 but not over $ 40,000 | $400, plus 6% of the excess over $ 10,000. |
| Over $ 40,000 but not over $ 60,000 | $2,200, plus 7% of the excess over $ 40,000. |
| Over $ 60,000 but not over $ 350,000 | $3,600, plus 8.5% of the excess over $ 60,000. |
| Over $350,000 | $28,250, plus 8.95% of the excess above $350,000. |
(10) In the case of taxable years beginning after December 31, 2015, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
| Not over $10,000 | 4% of the taxable income. |
|---|---|
| Over $10,000 but not over $40,000 | $400, plus 6% of the excess over $ 10,000. |
| Over $ 40,000 but not over $ 60,000 | $2,200, plus 6.5% of the excess over $ 40,000. |
| Over $ 60,000 but not over $ 350,000 | $3,500, plus 8.5% of the excess over $ 60,000. |
| Over $350,000 but not over $1,000,000 | $28,150, plus 8.75% of the excess above $350,000. |
| Over $1,000,000 | $85,025, plus 8.95% of the excess above $1,000,000. |
(11) In the case of taxable years beginning after December 31, 2021, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:
| Not over $10,000 | 4% of the taxable income |
| Over $10,000 but not over $40,000 | $400, plus 6% of the excess over $10,000 |
| Over $40,000 but not over $60,000 | $2,200, plus 6.5% of the excess over $40,000 |
| Over $60,000 but not over $250,000 | $3,500, plus 8.5% of the excess over $60,000 |
| Over $250,000 but not over $500,000 | $19,650, plus 9.25% of the excess over $250,000 |
| Over $500,000 but not over $1,000,000 | $42,775, plus 9.75% of the excess over $500,000 |
| Over $1,000,000 | $91,525, plus 10.75% of the excess over $1,000,000 |
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(b) In lieu of the method of computation provided for in subsection (a) of this section, individuals may elect to compute the tax in accordance with a tax table prescribed by the Mayor for such taxable year, subject to such rules and regulations as the Mayor may prescribe. The amount of tax to be paid under the tax table prescribed by the Mayor shall be consistent with the tax rates provided for in subsection (a) of this section.
(c) An individual not living with a spouse or domestic partner on the last day of the taxable year, for the purposes of this chapter, shall be considered as a single person.
(d) This section shall not apply to any return filed by a fiduciary for an estate or trust or to any married (or domestic partner) resident living with his or her spouse (or domestic partner) at any time during the taxable year where such spouse (or domestic partner) files a return and computes the tax thereon without regard to this section.
(e) If a spouse or domestic partner living together file separate returns, each shall be treated as a single person for the purposes of this section.
