Code of the District of Columbia

§ 47–4810. Fees.

The Department may charge a user fee equal to up to 1% of the District of Columbia low-income housing tax credits awarded to a qualified project to pay for the administrative costs associated with the establishment of a District of Columbia low-income housing tax credit. The user fee shall be deposited into the Low-Income Housing Tax Credit Fund, as established in § 42-2853.02.


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

Emergency Legislation

For temporary (90 days) addition of § 47-4811.01, concerning the ABLE Program Trust [see now § 47-4902], see § 2(c) of the ABLE Program Trust Establishment Emergency Act of 2015 (D.C. Act 21-161, Oct. 19, 2015, 62 DCR 13725).