Code of the District of Columbia

§ 47–4801. Definitions.

For the purposes of this chapter, the term:

(1) “Administrative costs” means the costs of the Department to administer, manage, and monitor the Low-Income Housing Tax Credit Program, including personnel costs.

(2) “Department” means the Department of Housing and Community Development, or its successor agency.

(3) “Developer” means a person or entity that proposes to cause the construction of affordable housing using tax credits provided under the District of Columbia’s Low-Income Housing Tax Credit Program.

(4) “Director” means the Director of the Department.

(5) “District of Columbia low-income housing tax credit” means the tax credit established by § 47-4802 pursuant to the Low-Income Housing Tax Credit Program.

(6) “Low-Income Housing Tax Credit Program” means the program authorized by section 42 of the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 42) (“1986 Internal Revenue Code”).

(7) “Pilot period” means the initial year of the credit program established under this chapter.

(8) “Qualified project” means a rental housing development that receives an allocation of federal Low-Income Housing Tax Credits from the Department.

(9) “User fee” means a fee charged by the Department to a developer in connection with the District of Columbias [sic] Low-Income Housing Tax Credit Program, including application, reservation, allocation, and monitoring fees.


(Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990.)

Emergency Legislation

For temporary (90 days) addition of this chapter, see § 7152 of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).

For temporary (90 days) addition of this chapter, see § 7142 of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).

For temporary (90 days) addition of this chapter, see § 7142 of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).

For temporary (90 days) amendment of this section, see § 2(b) of the ABLE Program Trust Establishment Emergency Act of 2015 (D.C. Act 21-161, Oct. 19, 2015, 62 DCR 13725).