Code of the District of Columbia

§ 47–1808.07. Tax credit.

For taxable years beginning after December 31, 1988, the amount of tax payable by an unincorporated business approved as qualified under § 6-1504 shall be reduced by a credit equal to the credits available to qualified incorporated businesses pursuant to §§ 47-1807.04, 47-1807.05, 47-1807.06, and 47-1807.07.


(July 16, 1947, ch. 258, art. I, title VIII, § 7; as added Oct. 20, 1988, D.C. Law 7-177, § 10(c), 35 DCR 6158; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 19, 2002, D.C. Law 14-114, § 901(b)(3), 49 DCR 1468.)

Prior Codifications

1981 Ed., § 47-1808.7.

Section References

This section is referenced in § 6-1504 and § 47-1803.03.

Effect of Amendments

D.C. Law 14-114 substituted “47-1807.06, and 47-1807.07” for “and 47-1807.06”.

Editor's Notes

Mayor authorized to issue rules: See Historical and Statutory Notes following § 47-1803.03.