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Current through October 23, 2012
For the purposes of this chapter, unless otherwise required by the context, the term:
(1) "Affiliated group" means an affiliated group as defined in section 1504 of the Internal Revenue Code of 1986; provided, that the affiliated group shall not include any corporation that does not have gross income derived from sources within the District.
(2) "Aggregated effective tax rate" means the sum of the effective rates of tax imposed by the District of Columbia, states, or possessions of the United States, and foreign nations that have entered into comprehensive tax treaties with the United States government, where a related member receiving a payment of interest expense or intangible expense is subject to tax and where the measure of the tax imposed included the payment.
(3) "Apportioned net operating loss" means the net operating loss generated in the year of the loss multiplied by the District of Columbia's apportionment formula for the loss year.
(4) "Blind" means a taxpayer whose central visual acuity does not exceed 20/200 in the better eye with correcting lenses or whose visual acuity is greater than 20/200 but is accompanied by a limitation in the field of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.
(5) "Business income" means all income that is apportionable under the Constitution of the United States.
(6)(A) "Capital asset" means property defined or treated as a capital asset under the Internal Revenue Code of 1986.
(B) For the purpose of computing for any taxable year, the tax imposed under this chapter with respect to sales or other dispositions of property referred to in subparagraph (A) of this paragraph, the provisions of the Internal Revenue Code of 1986 relating to the treatment of gains and losses (other than the alternative tax imposed by section 1201 of the Internal Revenue Code of 1986) shall apply.
(7) "Combined group" means the group of all persons whose income and apportionment factors are required to be taken into account pursuant to § 47-1805.02(a)(a) and (b) in determining the taxpayer's share of the net business income or loss apportionable to the District.
(8) "Commercial domicile" means the principal place from which the trade or business of the taxpayer is directed or managed.
(9) "Compensation" means wages, salaries, commissions, and any other form of remuneration paid to employee for personal services.
(10) "Corporation" means:
(A) Any entity or organization of any kind treated as a corporation for tax purposes under the laws of the District, wherever located, which, were it doing business in the District, would be subject to the tax imposed by this chapter;
(B) The business conducted by a partnership that is directly or indirectly held by a corporation, which shall be considered the business of the corporation to the extent of the corporation's distributive share of the partnership income, inclusive of guaranteed payments to the extent prescribed by regulation; and
(C) A joint-stock company, trust, and any association or other organization that is taxable as a corporation under federal income tax law.
(11)(A) "Cost-of-living adjustment" means an amount, for any calendar year, equal to the dollar amount set forth in paragraph (44)(A) and (B) or § 47- 1806.02(f)(1)(A) and (i) multiplied by the difference between the Consumer Price Index for the preceding calendar year and the Consumer Price Index for the calendar year beginning January 1, 2011, divided by the Consumer Price Index for the calendar year beginning January 1, 2011.
(B) For the purposes of this paragraph, the Consumer Price Index for any calendar year is the average of the Consumer Price Index for the Washington-Baltimore Metropolitan Statistical Area for all-urban consumers published by the Department of Labor, or any successor index, as of the close of the 12- month period ending on July 31 of such calendar year.
(12) "Deficiency" with respect to any tax imposed by this chapter means:
(A) The amount or amounts by which the tax imposed by this chapter, as determined by the Mayor, exceeds the amount shown as the tax by the taxpayer upon his return; or
(B) The amount assessed as a tax by the Mayor if no return is filed by the taxpayer.
(13) "Dependent" means a dependent as defined in section 152 of the Internal Revenue Code of 1986.
(14) "Dividend" means any distribution made by a corporation or financial institution (domestic or foreign) to its stockholders or members, out of its earnings, profits, or surplus, other than paid-in surplus, whenever earned by the corporation or financial institution and whether made in cash or in any other property (other than stock of the same class in the corporation or financial institution, if the recipient of the stock dividend has neither received nor exercised an option to receive the dividend in cash or in property other than stock instead of stock) and whether distributed prior to, during, upon, or after liquidation or dissolution of the corporation or financial institution; except, that in the case of any such distribution, any part of which for purposes of the income tax imposed under the Internal Revenue Code of 1986 is deemed to constitute a capital gain, such part shall be deemed to constitute a capital gain for purposes of the tax imposed by this chapter; provided, that in the case of any dividend that is distributed other than in cash or stock in the same class in the corporation or financial institution and not exempted from tax under this chapter, the basis of tax to the recipient shall be the market value of the property at the time of the distribution; provided further, that a dividend shall not include any dividend paid by a mutual life insurance company to its shareholders.
(15) "Doing business" means any activity of a corporation or financial institution that enjoys the benefits and protection of the government and laws of the District.
(16) "Domestic partners" means persons who have registered their relationship with the District pursuant to § 32-702.
(17) "Employer" means an employer as defined in section 3401(d) of the Internal Revenue Code of 1986.
(18) "Employee" means an individual having a place of abode or residing or domiciled within the District at the time the tax is required to be withheld in respect to the individual's employment by another, and to every other individual who maintains a place of abode within the District for an aggregate of 183 days or more during the taxable year, whether domiciled in the District or not, including an officer of a corporation, but excluding any elective officer of the government of the United States or any officer or employee in the legislative branch of the government of the United States whose compensation is paid by the Secretary of the Senate or Clerk of the House of Representatives, any officer of the executive branch of the government of the United States whose appointment was made by the President of the United States, subject to confirmation by the Senate of the United States, and whose tenure of office is at the pleasure of the President of the United States, or any Justice of the Supreme Court of the United States, unless the officer, employee, or justice is domiciled within the District of Columbia at any time during the taxable year.
(19) "Fiduciary" means a guardian, trustee, executor, committee, administrator, receiver, conservator, or any other person acting in any fiduciary capacity for any person.
(20) "Financial institution" means any bank or trust company incorporated or required to be incorporated and doing business under the laws of the United States, the District of Columbia, or any state, a substantial part of the business of which consists of receiving deposits and making loans and discounts or of exercising fiduciary powers similar to those permitted to national banks under authority of the Comptroller of the Currency and which is subject by law to supervision and examination by the District or by any state, territorial, or federal authority having supervision over financial institution, including:
(A) Any savings and loan associations; and
(B) Any company, a substantial part of the business of which consists of receiving deposits and making loans and discounts or of exercising fiduciary powers similar to those permitted to national banks under authority of the Comptroller of the Currency, which is organized or created under the laws of a foreign country and which maintains an office or branch in the District.
(21) "Fiscal year" means an accounting period of 12 months ending on any day other than the last day of December and on the basis of which the taxpayer is required to report for federal income tax purposes.
(22) "Head of household" shall have the same meaning as defined in section 2(b) of the Internal Revenue Code of 1986.
(23) "Individual" means all natural persons (other than fiduciaries), whether married, domestic partners, or unmarried.
(24) "Intangible expense" means:
(A) An expense, loss, or cost for, related to, or in connection directly or indirectly with the direct or indirect acquisition, use, maintenance, management, ownership, sale, exchange, or any other disposition of intangible property, to the extent the expense, loss, or cost is allowed as a deduction or cost in determining taxable income for the taxable year under the Internal Revenue Code of 1986;
(B) A loss related to or incurred in connection directly or indirectly with factoring transactions or discounting transactions;
(C) A royalty, patent, technical, or copyright and licensing fee; or
(D) Any other similar expense or cost.
(25) "Intangible property" means patents, patent applications, trade names, trademarks, service marks, copyrights, and similar types of intangible assets.
(26) "Interest expense" means an amount directly or indirectly allowed as a deduction under section 163 of the Internal Revenue Code of 1986 for purposes of determining taxable income under the Internal Revenue Code of 1986.
(27) "Internal Revenue Code of 1954" means the Internal Revenue Code of 1954, approved April 6, 1954 (68A Stat. 3; 26 U.S.C. § 1 et seq.), as amended through May 24, 1985.
(28) "Internal Revenue Code of 1986" means the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 1 et seq.); which provisions shall apply on the same dates that they are effective for federal tax purposes.
(29) "International banking facility" or "IBF" shall have the same meaning as provided in section 204.8(a)(1) of Regulation D of the Board of Governors of the Federal Reserve System, effective December 3, 1981 (12 CFR § 204.8(a)(1)).
(30) "International banking facility extension of credit" or "IBF loan" shall have the same meaning as provided in section 204.8(a)(3) of Regulation D of the Board of Governors of the Federal Reserve System, effective December 3, 1981 (12 CFR § 204.8(a)(3)).
(31) "International Banking Facility time deposit" or "IBF time deposit" shall have the same meaning as provided in section 204.8(a)(2) of Regulation D of the Board of Governors of the Federal Reserve System, effective December 3, 1981 (12 CFR § 204.8(a)(2)).
(32) "Net operating loss" shall have the same meaning as provided in section 172(c) of the Internal Revenue Code of 1986, subject to limitations and modifications provided in this section.
(33) "Net operating loss deduction" means the aggregate of the apportioned net operating loss carryovers to the taxable year.
(34) "Nonbusiness income" means all income other than business income.
(35) "Nonresident" means every individual other than a resident.
(36) "Ownership" in determining the ownership of stock, assets, or net profits of any person, means the constructive ownership of section 318(a) of the Internal Revenue Code of 1986 as modified by section 856(d)(5) of the Internal Revenue Code of 1986.
(37) "Partnership" means a general or limited partnership or organization of any kind that is treated as a partnership for tax purposes under the laws of the District of Columbia.
(38) "Payroll period" means a payroll period as defined in section 3401(b) of the Internal Revenue Code of 1986.
(39) "Person" means any individual, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited partnership, association, corporation (whether or not the corporation is, or would be if doing business in the District, subject to this chapter), company, syndicate, estate, trust, business trust, trustee, trustee in bankruptcy, receiver, executor, administrator, assignee, fiduciary, or organization of any kind.
(40) "Related entity" means a person that under the attribution rules of section 318 of the Internal Revenue Code of 1986 is:
(A) A stockholder who is an individual, or a member of the stockholder's family as enumerated in section 318 of the Internal Revenue Code of 1986, if the stockholder and the members of the stockholder's family own, directly, indirectly, beneficially, or constructively, in the aggregate, at least 50% of the value of the taxpayer's outstanding stock;
(B) A stockholder, or a stockholder's partnership, limited liability company, estate, trust, or corporation, if the stockholder and the stockholder's partnerships, limited liability companies, estates, trusts, and corporations own directly, indirectly, beneficially, or constructively, in the aggregate, at least 50% of the value of the taxpayer's outstanding stock; or
(C) A corporation, or a party related to the corporation in a manner that would require an attribution of stock from the corporation to the party or from the party to the corporation under the attribution rules of section 318 of the Internal Revenue Code of 1986 ("party related to the corporation"), if the corporation or party related to the corporation owns, directly, indirectly, beneficially, or constructively, at least 50% of the value of the corporation's outstanding stock.
(41) "Related member" means:
(A) A person that, with respect to the taxpayer is, at any time during the year, a related entity;
(B) A component member as defined in section 1563(b) of the Internal Revenue Code of 1986;
(C) A controlled group of which the taxpayer is also a component; or
(D) A person to or from whom there is attribution of stock ownership in accordance with section 1563(e) of the Internal Revenue Code of 1986.
(42) "Resident" means an individual domiciled in the District at any time during the taxable year, and every other individual who maintains a place of abode within the District for an aggregate of 183 days or more during the taxable year, whether or not the individual is domiciled in the District, excluding any elective officer of the government of the United States or any employee on the staff of an elected official in the legislative branch of the government of the United States if the employee is a bona fide resident of the state of residence of the elected officer, or any officer of the executive branch of the government of the United States whose appointment was made by the President of the United States and subject to confirmation by the Senate of the United States and whose tenure of office is at the pleasure of the President of the United States, or any Justice of the Supreme Court of the United States, unless the officer, employee, or justice is domiciled within the District at any time during the taxable year. In determining whether an individual is a resident, an individual's absence from the District for temporary or transitory purposes shall not be regarded as changing his domicile or place of abode.
(43) "Sales" means all gross receipts of the taxpayer that are business income, as that term is defined in this section.
(44) "Standard deduction" means:
(A) The amount of $4,000, increased annually, beginning January 1, 2013, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50), in the case of a return filed by a single individual, by a head of household, by a surviving spouse, or jointly by husband and wife (or domestic partner);
(B) The amount of $2,000, increased annually, beginning January 1, 2013, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50), in the case of a married person filing separately; or
(C) In the case of an individual who is a resident, as defined in paragraph (42) of this section, for less than a full 12-month taxable year, the amounts specified in subparagraphs (A) and (B) of this paragraph prorated by the number of months that the individual was a resident.
(45) "State" means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory, or possession of the United States and any foreign country or political subdivision thereof.
(46) "Subpart F income" shall have the same meaning as provided in section 952 of the Internal Revenue Code of 1986.
(47) "Surviving spouse" shall have the same meaning as provided in section 2(a) of the Internal Revenue Code of 1986; except, that in applying section 2(a) of the Internal Revenue Code of 1986, the term spouse shall be deemed to include a domestic partner.
(48) "Tax" or "tax liability" includes the liability for all amounts owing by a taxpayer to the District under this chapter.
(49) "Tax haven" means a jurisdiction that:
(A) For a particular tax year in question has no, or nominal, effective tax on the relevant income and has laws or practices that prevent effective exchange of information for tax purposes with other governments regarding taxpayers subject to, or benefitting from, the tax regime;
(B) Lacks transparency, which for the purposes of this definition means that the details of legislative, legal, or administrative provisions are not open to public scrutiny and apparent or are not consistently applied among similarly situated taxpayers;
(C) Facilitates the establishment of foreign-owned entities without the need for a local substantive presence or prohibits these entities from having any commercial impact on the local economy;
(D) Explicitly or implicitly excludes the jurisdiction's resident taxpayers from taking advantage of the tax regime's benefits or prohibits enterprises that benefit from the regime from operating in the jurisdiction's domestic market; or
(E)(i) Has created a tax regime which is favorable for tax avoidance, based upon an overall assessment of relevant factors, including whether the jurisdiction has a significant untaxed offshore financial or other services sector relative to its overall economy.
(ii) For the purposes of this definition, the term "tax regime" means a set or system of rules, laws, regulations, or practices by which taxes are imposed on any person, corporation, or entity, or on any income, property, incident, indicia, or activity pursuant to governmental authority.
(50) "Taxable income" means the income of a corporation as defined by the laws of the United States for federal income-tax purposes, adjusted, as provided in this section; provided, that in the case of a corporation having income from business activity that is taxable outside the District, its District taxable income shall be the portion of its taxable income as allocated or apportioned to the District under the provisions of this chapter.
(51) "Taxable year" means the calendar year or the fiscal year, whichever is the basis upon which the net income of the taxpayer is computed under this section; if no fiscal year has been established by the taxpayer, it means the calendar year. The term " taxable year" includes, in the case of a return made for a fractional part of a calendar or fiscal year under the provisions of this section or under regulations prescribed by the Mayor, the period for which the return is made; provided, that no taxpayer shall change from a calendar year to a fiscal year or from a fiscal year to a calendar year within any taxable year without the written authorization of the Mayor.
(52) "Taxpayer" means any person required by this chapter to pay a tax, file a return, or report or apply for a license.
(53) "Trade or business" means the engaging in or carrying on of any trade, business, profession, vocation, or calling, or commercial activity in the District of Columbia, including activities in the District that benefit an affiliated group of the taxpayer, the performance of functions of a public office, and the leasing of real or personal property in the District of Columbia by any person whether or not the property is leased directly by the person or through an agent, and whether or not the person or agent performs any services in connection with the property.
(54) "United States" means the United States of America and includes all of the states of the United States, the District of Columbia, and United States territories and possessions.
(55)(A) "Unitary business" means a single economic enterprise that is made up either of separate parts of a single business entity or of a commonly controlled group of business entities that are sufficiently interdependent, integrated, and interrelated through their activities so as to provide a synergy and mutual benefit that produces a sharing or exchange of value among them and a significant flow of value to the separate parts.
(B) For the purposes of this chapter, any business conducted by a partnership shall be treated as conducted by its partners, whether directly held or indirectly held through a series of partnerships, to the extent of the partner's distributive share of the partnership's income, regardless of the percentage of the partner's ownership interest or its distributive or any other share of partnership income. A business conducted directly or indirectly by one corporation through its direct or indirect interest in a partnership is unitary with that portion of a business conducted by one or more other corporations through their direct or indirect interest in a partnership if there is a synergy and mutual benefit that produces a sharing or exchange of value among them and a significant flow of value to the separate parts and the corporations are members of the same commonly controlled group.
(56) "Wages" means wages as defined in section 3401(a) of the Internal Revenue Code of 1986.
(57) "Water's-edge combined group" is comprised of all entities includible in the combined report, as determined pursuant to § 47-1810.07(a).
(58) "Worldwide combined report" means the combination of the income and activities of all members of a unitary group irrespective of the country in which the corporations are incorporated or conduct business activity.
(July 16, 1947, 61 Stat. 332, ch. 258, art. I, title I, § 4; May 3, 1948, 62 Stat. 206, ch. 246, § 1; May 27, 1949, 63 Stat. 129, ch. 146, title IV, §§ 401, 402; March 31, 1956, 70 Stat. 68, ch. 154, § 2; Sept. 19, 1966, 80 Stat. 809, Pub. L. 89-585, § 1; Sept. 30, 1966, 80 Stat. 858, Pub. L. 89-610, title VII, § 703; Oct. 31, 1969, 83 Stat. 176, Pub. L. 91-106, title VI, § 601(a); Oct. 21, 1975, D.C. Law 1-23, title VI, §§ 601(1), (2), 609, 22 DCR 2105, 2106, 2114; Mar. 3, 1979, D.C. Law 2-150, § 2, 25 DCR 7038; Mar. 6, 1979, D.C. Law 2-158, §§ 4, 5, 25 DCR 7002; Sept. 13, 1980, D.C. Law 3-95, § 101, 27 DCR 3509; June 11, 1982, D.C. Law 4-118, § 101, 29 DCR 1770; July 24, 1982, D.C. Law 4-130, § 2, 29 DCR 2412; July 24, 1982, D.C. Law 4-131, § 101, 29 DCR 2418; Sept. 17, 1982, D.C. Law 4-150, § 101, 29 DCR 3377; Oct. 8, 1983, D.C. Law 5-32, § 2, 30 DCR 4013; Mar. 14, 1985, D.C. Law 5- 147, § 2(a), 31 DCR 6416; Sept. 5, 1985, D.C. Law 6-16, § 3(b), 32 DCR 3578; Sept. 5, 1985, D.C. Law 6-24, § 2, 32 DCR 3611; May 3, 1986, D.C. Law 6-110, § 2, 33 DCR 1744; June 24, 1987, D.C. Law 7-9, § 2(a), (b), 34 DCR 3283; Oct. 1, 1987, D.C. Law 7-29, § 2(a), 34 DCR 5097; Sept. 21, 1988, D.C. Law 7-141, § 2(a), 35 DCR 5398; May 10, 1989, D.C. Law 7-231, § 49, 36 DCR 492; Sept 20, 1989, D.C. Law 8-25, § 2, 36 DCR 4721; Sept. 26, 1990, D.C. Law 8-166, § 2, 37 DCR 4829; Aug. 17, 1991, D.C. Law 9-25, § 2, 38 DCR 4196; June 14, 1994, D.C. Law 10-128, § 103(a), 41 DCR 2096; Apr. 9, 1997, D.C. Law 11-182, § 2, 43 DCR 4251; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Nov. 19, 1997, 111 Stat. 2187, Pub. L. 105-100, § 157(c); Oct. 20, 1999, D.C. Law 13-38, § 2702(f), 46 DCR 6373; June 24, 2000, D.C. Law 13-126, § 2, 47 DCR 2643; Oct. 20, 2005, D.C. Law 16-33, § 1046(a), 52 DCR 7503; May 12, 2006, D.C. Law 16-98, § 2(d), 53 DCR 1869; Mar. 14, 2007, D.C. Law 16-292, § 2(a), 54 DCR 1080; Sept. 18, 2007, D.C. Law 17-20, § 1042, 54 DCR 7052; Sept. 12, 2008, D.C. Law 17-231, § 41(e), 55 DCR 6758; Mar. 25, 2009, D.C. Law 17-353, §§ 168(a), 215(b), 56 DCR 1117; Mar. 3, 2010, D.C. Law 18-108, § 2(a), 57 DCR 22; Mar. 3, 2010, D.C. Law 18-111, § 7241(c), 57 DCR 181; Sept. 14, 2011, D.C. Law 19-21, § 8002(b), 58 DCR 6226; Sept. 20, 2012, D.C. Law 19-168, § 7072(b), 59 DCR 8025; Sept. 26, 2012, D.C. Law 19-171, § 114(g), 59 DCR 6190.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-1801.4.
1973 Ed., § 47-1551c.
Effect of Amendments
D.C. Law 13-38 added new paragraphs (34), (35), and (36).
D.C. Law 13-126, in par. (28A), in the first sentence, substituted "amended from time to time" for "amended through August 20, 1996".
D.C. Law 16-33, in par. (26)(A), substituted "$2,500" for "$2,000"; and in par. (26)(B), substituted "$1,250" for "$1,000".
D.C. Law 16-98 added par. (16A); in subpar. (26)(A), substituted "$4,000, increased annually, beginning January 1, 2008, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50)," for "$2,500"; in subpar. (26)(B), substituted "$2,000, increased annually, beginning January 1, 2008, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50)," for "$1,250".
D.C. Law 16-292, added par. (1A); in par. (4), substituted "whether married, domestic partners, or unmarried" for "whether married or unmarried"; in par. 26, subpar. (A), substituted "spouse, or jointly by husband and wife (or domestic partner)" for "spouse or jointly by husband and wife"; and in par. (27), inserted "; provided that in applying section 2(a) of the Internal Revenue Code of 1986, the term 'spouse' shall be deemed to include a domestic partner" following "Internal Revenue Code of 1986".
D.C. Law 17-20, in subpar. (26)(A), substituted "$4,000, increased annually, beginning January 1, 2009, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50)," for "$2,500"; in subpar. (26)(B), substituted "$2,000, increased annually, beginning January 1, 2009, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50)," for "$1,250"; and added par. (37).
D.C. Law 17-231 added par. (1B).
D.C. Law 17-353 validated previously made technical corrections in pars. (26) and (27), and in par. (37), substituted "paragraph (26)(A) of this section" for "§§ 47-1801.04(26)(A)", "paragraph (26)(B) of this section" for "47- 1801.04(26)(B)", and "§ 47-1806.02" for "47-1806.02".
D.C. Law 18-108, in par. (26)(A), substituted "a married couple" for "husband and wife".
D.C. Law 18-111, in pars. (26)(A) and (B), substituted "beginning January 1, 2013," for "beginning January 1, 2009,".
D.C. Law 19-21 rewrote the section, which formerly read:
"For the purposes of this chapter and wherever appearing herein, unless otherwise required by the context the term:
"(1) 'District' means the District of Columbia.
"(1A) 'Domestic partners' means persons who have registered their relationship with the District pursuant to § 32-702.
"(1B) 'Domestic partnership' shall have the same meaning as provided in § 32- 701(4).
"(2) 'Mayor' means the Mayor of the District of Columbia or his duly authorized representative or representatives.
"(3) 'Person' means an individual (other than a fiduciary), a fiduciary, a partnership (other than an unincorporated business), an association, an unincorporated business, and a corporation.
"(4) 'Individual' means all natural persons (other than fiduciaries), whether married, domestic partners, or unmarried.
"(5) 'Fiduciary' means a guardian, trustee, executor, committee, administrator, receiver, conservator, or any other person acting in any fiduciary capacity for any person.
"(6)(A) 'Trade or business' means the engaging in or carrying on of any trade, business, profession, vocation or calling, or commercial activity in the District of Columbia, including activities in the District that benefit an affiliated entity of the taxpayer, the performance of the functions of a public office and the leasing of real or personal property in the District of Columbia by any person whether or not the property is leased directly by such person or through an agent, and whether or not such person or agent performs any services in connection with the property; provided, however, that the term 'trade or business' shall not include, for the purposes of this chapter, sales of tangible personal property whereby title to such property passes within or without the District, by a corporation or unincorporated business which does not physically have or maintain an office, warehouse, or other place of business in the District, and which has no officer, agent, or representative having an office or other place of business in the District, during the taxable year.
"(B) For purposes of this chapter, the terms 'agent' or 'representative' shall not include any independent broker engaged independently in regularly soliciting orders in the District for sellers and who holds himself out as such.
"(7) 'Taxpayer' means any person required by this chapter to pay a tax, file a return or report, or apply for a license.
"(8) 'Fiscal year' mean an accounting period of 12 months ending on the last day of any month other than December.
"(9) 'Taxable year' mean the calendar year or the fiscal year, upon the basis of which the net income of the taxpayer is computed under this chapter; if no fiscal year has been established by the taxpayer, they mean the calendar year. The term 'taxable year' includes, in the case of a return made for a fractional part of a calendar or fiscal year under the provisions of this chapter or under regulations prescribed by the Mayor, the period for which such return is made; provided, however, that no taxpayer may change from a calendar year to a fiscal year or from a fiscal year to a calendar year within any taxable year without the written permission of the Mayor.
"(10)(A) 'Capital asset' means property defined or treated as a capital asset under the Internal Revenue Code of 1986.
"(B) For the purpose of computing for any taxable year the tax imposed under this chapter with respect to sales or other dispositions of property referred to in subparagraph (A) of this paragraph, the provisions of the Internal Revenue Code of 1986 relating to the treatment of gains and losses (other than the alternative tax imposed by § 1201 of such Code) shall apply.
"(11) 'Dividend' means any distribution made by a corporation or financial institution (domestic or foreign) to its stockholders or members, out of its earnings, profits, or surplus (other than paid-in surplus), whenever earned by the corporation or financial institution and whether made in cash or any other property (other than stock of the same class in the corporation or financial institution if the recipient of such stock dividend has neither received nor exercised an option to receive such dividend in cash or in property other than stock instead of stock) and whether distributed prior to, during, upon, or after liquidation or dissolution of the corporation or financial institution, except that in the case of any such distribution any part of which for purposes of the income tax imposed under the Internal Revenue Code of 1986 is deemed to constitute a capital gain, such part shall be deemed to constitute a capital gain for purposes of the tax imposed by this chapter; provided, however, that in the case of any dividend which is distributed other than in cash or stock in the same class in the corporation or financial institution and not exempted from tax under this chapter, the basis of tax to the recipient thereof shall be the market value of such property at the time of such distribution; and provided, however, that the word 'dividend' shall not include any dividend paid by a mutual life insurance company to its shareholders.
"(12) 'Stock' includes a share in any association, joint-stock company, or insurance company.
"(13) 'Shareholder' includes a member in an association, joint-stock company, or insurance company.
"(14) 'Include,' 'includes,' or 'including,' when used in a definition contained in this chapter, shall not be deemed to exclude other things otherwise within the meaning of the word or words defined.
"(15) 'Deficiency' as used in this chapter with respect to any tax imposed by this chapter means:
"(A) The amount or amounts by which the tax imposed by this chapter as determined by the Mayor exceeds the amount shown as the tax by the taxpayer upon his return; or
"(B) The amount assessed as a tax by the Mayor if no return is filed by the taxpayer.
"(16) 'Corporation' includes any trust, association, joint-stock company, small business corporation as defined in § 1371 of the Internal Revenue Code of 1954 (26 U.S.C. § 1371), in effect as of October 18, 1982, S corporation as defined in § 1361(a) of the Internal Revenue Code of 1986, partnership that is classed or should be classed as a corporation for purposes of federal income taxation, any entity organized under § 29-401 et seq., or a foreign professional corporation that has obtained a certificate of authority under § 29-414, to render professional services in the District for any taxable year beginning after December 31, 1984.
"(16A) [Expired]
"(17) 'Resident' means every individual domiciled within the District at any time during the taxable year, and every other individual who maintains a place of abode within the District for an aggregate of 183 days or more during the taxable year, whether or not such other individual is domiciled in the District. The term 'resident' shall not include any elective officer of the government of the United States or any employee on the staff of an elected official in the legislative branch of the government of the United States if such employee is a bona fide resident of the state of residence of such elected officer, or any officer of the executive branch of such government whose appointment to the office held by him was by the President of the United States and subject to confirmation by the Senate of the United States and whose tenure of office is at the pleasure of the President of the United States, or any Justice of the Supreme Court of the United States, unless such officers or Justices are domiciled within the District at any time during the taxable year. In determining whether an individual is a 'resident', such individual's absence from the District for temporary or transitory purposes shall not be regarded as changing his domicile or place of abode.
"(18) 'Nonresident' means every individual other than a resident.
"(19) 'Dependent' means a dependent as defined in § 152 of the Internal Revenue Code of 1986.
"(20) 'Head of household' shall have the same meaning as defined in § 2(b) of the Internal Revenue Code of 1986.
"(21) 'Wages' means wages as defined in § 3401(a) of the Internal Revenue Code of 1986.
"(22) 'Payroll period' means payroll period as defined in § 3401(b) of the Internal Revenue Code of 1986.
"(23) 'Employer' means employer as defined in § 3401(d) of the Internal Revenue Code of 1986.
"(24) 'Employee' shall apply only to an individual having a place of abode or residing or domiciled within the District at the time the tax is required to be withheld in respect to the individual's employment by another, and to every other individual who maintains a place of abode within the District for an aggregate of 183 days or more during the taxable year, whether domiciled in the District or not. The term 'employee' shall include an officer of a corporation, but shall not include any elective officer of the government of the United States or any officer or employee in the legislative branch of the Government of the United States whose compensation is paid by the Secretary of the Senate or Clerk of the House of Representatives, or any officer of the executive branch of such government whose appointment to the office held by him was by the President of the United States and subject to confirmation by the Senate of the United States and whose tenure of office is at the pleasure of the President of the United States, or any Justice of the Supreme Court of the United States, unless such officers or Justices are domiciled within the District of Columbia at any time during the taxable year.
"(25) 'Financial institution' means any bank or trust company incorporated or required to be incorporated and doing business under the laws of the United States, the District of Columbia, or any state, a substantial part of the business of which consists of receiving deposits and making loans and discounts, or of exercising fiduciary powers similar to those permitted to national banks under authority of the Comptroller of the Currency, and which is subject by law to supervision and examination by the District or by any state, territorial, or federal authority having supervision over financial institutions. The term 'financial institution' includes:
"(A) Any savings and loan associations; and
"(B) Any company, a substantial part of the business of which consists of receiving deposits and making loans and discounts, or of exercising fiduciary powers similar to those permitted to national banks under authority of the Comptroller of the Currency, which company is organized or created under the laws of a foreign country, and which maintains an office or branch in the District.
"(26) 'Standard deduction' means:
"(A) $4,000, increased annually, beginning January 1, 2013, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50), in the case of a return filed by a single individual, by a head of household, by a surviving spouse, or jointly by a married couple (or domestic partner);
"(B) $2,000, increased annually, beginning January 1, 2013, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50), in the case of a married person filing separately; or
"(C) In the case of an individual who is a resident, as defined in paragraph (17) of this section, for less than a full 12-month taxable year, the amounts specified in subparagraphs (A) and (B) of this paragraph prorated by the number of months that the individual was a resident.
"(27) 'Surviving spouse' shall have the same meaning as defined in § 2(a) of the Internal Revenue Code of 1986; provided that in applying section 2(a) of the Internal Revenue Code of 1986, the term 'spouse' shall be deemed to include a domestic partner.
"(28) 'Internal Revenue Code of 1954' means the Internal Revenue Code of 1954, approved April 6, 1954 (68A Stat. 3; 26 U.S.C. § 1 et seq.), as amended through May 24, 1985.
"(28A) The term 'Internal Revenue Code of 1986' means the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 1 et seq.), as amended from time to time. The provisions of the Internal Revenue Code of 1986 shall be effective on the same dates that they are effective for federal tax purposes.
"(29) 'International banking facility' or 'IBF' shall have the same meaning as defined in § 204.8(a)(1) of Regulation D of the Board of Governors of the Federal Reserve System, effective December 3, 1981 (12 CFR 204.8(a)(1)).
"(30) 'International banking facility extension of credit' or 'IBF loan' shall have the same meaning as defined in § 204.8(a)(3) of Regulation D of the Board of Governors of the Federal Reserve System, effective December 3, 1981 (12 CFR 204.8(a)(3)).
"(31) 'International Banking Facility time deposit' or 'IBF time deposit' shall have the same meaning as defined in § 204.8(a)(2) of Regulation D of the Board of Governors of the Federal Reserve System, effective December 3, 1981 (12 CFR 204.8(a)(2)).
"(32) 'Blind' means a taxpayer whose central visual acuity does not exceed 20/200 in the better eye with correcting lenses or whose visual acuity is greater than 20/200 but is accompanied by a limitation in the field of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.
"(33) 'Subpart F income' shall have the same meaning as defined in § 952 of the Internal Revenue Code of 1986.
"(34) 'Net operating loss' shall have the same meaning as defined in § 172(c) of the Internal Revenue Code, subject to limitations and modifications provided in this chapter.
"(35) 'Net operating loss deduction' means the aggregate of the apportioned net operating loss carryovers to the taxable year.
"(36) 'Apportioned net operating loss' means the net operating loss generated in the year of the loss multiplied by the District of Columbia's apportionment formula for the loss year.
"(37) 'Cost-of-living adjustment' for any calendar year means an amount equal to the dollar amount set forth in paragraph (26)(A) of this section (pertaining to the standard deduction), paragraph (26)(B) of this section (pertaining to the standard deduction), § 47-1806.02(f)(1)(A) (pertaining to the allowance of additional exemptions for dependents), or § 47-1806.02(i) (pertaining to the personal exemption), as the case may be, multiplied by the percentage that the Consumer Price Index for the preceding calendar year exceeds the Consumer Price Index for the calendar year beginning January 1, 2007. For the purposes of this paragraph, the Consumer Price Index for any calendar year is the average of the Consumer Price Index for the Washington-Baltimore Metropolitan Statistical Area for all-urban consumers published by the Department of Labor, or any successor index, as of the close of the 12-month period ending on July 31 of such calendar year."
D.C. Law 19-168 rewrote par. (11)(A), which formerly read:
"(11)(A) 'Cost-of-living adjustment' means an amount, for any calendar year, equal to the dollar amount set forth in paragraph (44)(A) and (B) of this section or § 47-1806.02(f)(1)(A) and (i) multiplied by the percentage that the Consumer Price Index for the preceding calendar year that exceeds the Consumer Price Index for the calendar year beginning January 1, 2007."
D.C. Law 19-171, in par. (6)(B), validated a previously made technical correction.
Temporary Amendments of Section
For temporary (225 day) amendment of section, see § 113 of Omnibus Budget Support Temporary Act of 1991 (D.C. Law 9-19, August 17, 1991, law notification 38 DCR 5786).
For temporary (225 day) amendment of section, see § 2 of District of Columbia Income and Franchise Tax Act of 1947 Conformity Temporary Amendment Act of 1996 (D.C. Law 11-147, July 20, 1996, law notification 43 DCR 4352).
For temporary (225 day) amendment of section, see § 2 of Tax Conformity Temporary Act of 1999 (D.C. Law 13-8, June 11, 1999, law notification 47 DCR 5998).
For temporary (225 day) amendment of section, see § 2 of Tax Conformity Temporary Act of 20009 (D.C. Law 13-125, May 23, 2000, law notification 47 DCR 2057).
Emergency Act Amendments
For temporary amendment of section, see § 2 of the District of Columbia Income and Franchise Act of 1947 Conformity Emergency Amendment Act of 1996 (D.C. Act 11-263, April 19, 1996, 43 DCR 2179), and see § 2 of the District of Columbia Income and Franchise Tax Act of 1947 Conformity Congressional Adjournment Emergency Amendment Act of 1997 (D.C. Act 12-28, March 11, 1997, 44 DCR 1895).
For temporary amendment of section, see § 2 of the Tax Conformity Emergency Act of 1998 (D.C. Act 12-523, December 9, 1998, 45 DCR 9181), and § 2 of the Tax Conformity Emergency Act of 1999 (D.C. Act 13-31, March 16, 1999, 46 DCR 1993).
For temporary (90-day) amendment of section, see §§ 2702(f) and 2703(c) of the Service Improvement and Fiscal Year 2000 Budget Support Emergency Act of 1999 (D.C. Act 13-110, July 28, 1999, 46 DCR 6320).
For temporary (90-day) amendment of section, see § 2 of the Tax Conformity Emergency Act of 2000 (D.C. Act 13-261, February 9, 2000, 47 DCR 1189).
For temporary (90-day) amendment of section, see § 2 of the Tax Conformity Congressional Review Emergency Act of 2000 (D.C. Act 13-330, May 9, 2000, 47 DCR 4361).
For temporary (90 day) amendment of section, see §§ 1046(a), 1047, of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667).
For temporary (90 day) amendment of section, see §§ 1042, 1043 of Fiscal Year 2008 Budget Support Emergency Act of 2007 (D.C. Act 17-74, July 25, 2007, 54 DCR 7549).
For temporary (90 day) amendment of section, see § 7111(c) of Fiscal Year 2010 Budget Support Emergency Act of 2009 (D.C. Act 18-187, August 26, 2009, 56 DCR 7374).
For temporary (90 day) amendment of section, see § 7241(c) of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).
For temporary (90 day) amendment of section, see § 7241(c) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).
For temporary (90 day) amendment of section, see § 302(b) of Fiscal Year 2013 Budget Support Technical Clarification Emergency Amendment Act of 2012 (D.C. Act 19-482, October 10, 2012, 59 DCR 12478).
For temporary (90 day) addition of applicability provision, see § 303 of Fiscal Year 2013 Budget Support Technical Clarification Emergency Amendment Act of 2012 (D.C. Act 19-482, October 10, 2012, 59 DCR 12478).
Legislative History of Laws
Law 1-23, the "Revenue Act of 1975," was introduced in Council and assigned Bill No. 1-47, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first, amended first, and second readings, and reconsideration of second reading, on April 15, 1975, June 1, 1975, June 24, 1975 and July 11, 1975, respectively. Signed by the Mayor on July 23, 1975, it was assigned Act No. 1-34 and transmitted to both Houses of Congress for its review.
Law 2-150, the "Corporate and Unincorporated Business Tax Revision Act of 1978," was introduced in Council and assigned Bill No. 2-394, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on November 28, 1978 and December 12, 1978, respectively. Signed by the Mayor on December 29, 1978, it was assigned Act No. 2-339 and transmitted to both Houses of Congress for its review.
Law 2-158, the "Tax Return Confidentiality Act of 1978," was introduced in Council and assigned Bill No. 2-402, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on November 28, 1978 and December 12, 1978, respectively. Signed by the Mayor on December 29, 1978, it was assigned Act No. 2-328 and transmitted to both Houses of Congress for its review.
Law 3-95, the "District of Columbia Financial Institutions Tax Act of 1980," was introduced in Council and assigned Bill No. 3-190, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 3, 1980 and June 17, 1980, respectively. Signed by the Mayor on July 9, 1980, it was assigned Act No. 3-217 and transmitted to both Houses of Congress for its review.
For legislative history of D.C. Law 4-118, see Historical and Statutory Notes following § 47-1801.01a.
Law 4-130, the "Technical Amendments to the District of Columbia Financial Institutions Tax Act of 1980 and alley closing in square 569 Amendment Act of 1982," was introduced in Council and assigned Bill No. 4-328, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on April 27, 1982 and May 11, 1982, respectively. Signed by the Mayor on June 1, 1982, it was assigned Act No. 4-195 and transmitted to both Houses of Congress for its review.
Law 4-131, the "District of Columbia Tax Enforcement Act of 1982," was introduced in Council and assigned Bill No. 4-257, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on April 27, 1982, and May 11, 1982, respectively. Signed by the Mayor on June 1, 1982, it was assigned Act No. 4-196 and transmitted to both Houses of Congress for its review.
Law 4-150, the "International Banking Facilities Tax District of Columbia Redevelopment Act of 1945 Amendment, and Cable Television Communications Act of 1981 Technical Clarification Amendment Act of 1982," was introduced in Council and assigned Bill No. 4-360, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 22, 1982 and July 6, 1982, respectively. Signed by the Mayor on July 21, 1982, it was assigned Act No. 4-221 and transmitted to both Houses of Congress for its review.
For Law 5-32, see note following § 47-1816.03.
Law 5-147, the "D.C. Income and Franchise Tax Conformity Amendment Act of 1984," was introduced in Council and assigned Bill No. 5-510, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on October 23, 1984 and November 7, 1984, respectively. Signed by the Mayor on November 29, 1984, it was assigned Act No. 5-211 and transmitted to both Houses of Congress for its review.
Law 6-16, the "Professional Corporation Franchise Tax Amendment Act of 1985," was introduced in Council and assigned Bill No. 6-101, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on May 14, 1985, and May 28, 1985, respectively. Signed by the Mayor on June 10, 1985, it was assigned Act No. 6-31 and transmitted to both Houses of Congress for its review.
Law 6-24, the "Tax Conformity Amendment Act of 1985," was introduced in Council and assigned Bill No. 6-172, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on May 14, 1985 and May 28, 1985, respectively. Signed by the Mayor on June 10, 1985, it was assigned Act No. 6-39 and transmitted to both Houses of Congress for its review.
Law 6-110, the "Income and Franchise Tax Technical Conformity Act of 1987," was introduced in Council and assigned Bill No. 6-341, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on February 11, 1986 and February 25, 1986, respectively. Signed by the Mayor on March 11, 1986, it was assigned Act No. 6-140 and transmitted to both Houses of Congress for its review.
Law 7-9, the "D.C. Income and Franchise Tax Conformity and Inheritance and Estate Tax Revision Act of 1986 Amendment Act of 1987," was introduced in Council and assigned Bill No. 7-129, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on March 31, 1987 and April 14, 1987, respectively. Signed by the Mayor on May 6, 1987, it was assigned Act No. 7-20 and transmitted to both Houses of Congress for its review.
For legislative history of D.C. Law 7-29, see Historical and Statutory Notes following § 47-1801.01a.
Law 7-141, the "District of Columbia Income and Franchise Tax Conformity Amendment Act of 1988," was introduced in Council and assigned Bill No. 7-445, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 14, 1988 and June 28, 1988, respectively. Signed by the Mayor on June 30, 1988, it was assigned Act No. 7- 193 and transmitted to both Houses of Congress for its review.
For legislative history of D.C. Law 7-231, see Historical and Statutory Notes following § 47-119.
Law 8-25, the "District of Columbia Income and Franchise Tax Conformity Amendment Act of 1989," was introduced in Council and assigned Bill No. 8-152, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on May 30, 1989 and June 13, 1989, respectively. Signed by the Mayor on June 27, 1989, it was assigned Act No. 8- 47 and transmitted to both Houses of Congress for its review.
Law 8-166, the "District of Columbia Income and Franchise Tax Conformity Amendment Act of 1990," was introduced in Council and assigned Bill No. 8-551, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 12, 1990, and June 26, 1990, respectively. Signed by the Mayor on July 12, 1990, it was assigned Act No. 8- 231 and transmitted to both Houses of Congress for its review.
Law 9-25, the "District of Columbia Income and Franchise Tax Conformity Amendment Act of 1991," was introduced in Council and assigned Bill No. 9-121, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on June 4, 1991, and June 18, 1991, respectively. Signed by the Mayor on July 2, 1991, it was assigned Act No. 9-52 and transmitted to both Houses of Congress for its review.
Law 10-128, the "Omnibus Budget Support Act of 1994," was introduced in Council and assigned Bill No. 10-575, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on March 22, 1994, and April 12, 1994, respectively. Signed by the Mayor on April 14, 1994, it was assigned Act No. 10-225 and transmitted to both Houses of Congress for its review. D.C. Law 10-128 became effective on June 14, 1994.
Law 11-182, the "District of Columbia Income and Franchise Tax Act of 1947 Conformity Amendment Act of 1996," was introduced in Council and assigned Bill No. 11-633, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on June 4, 1996, and July 3, 1996, respectively. Signed by the Mayor on July 22, 1996, it was assigned Act No. 11-333 and transmitted to both Houses of Congress for its review. D.C. Law 11- 182 became effective on April 9, 1997.
Law 13-38, the "Service Improvement and Fiscal Year 2000 Budget Support Act of 1999," was introduced in Council and assigned Bill No. 13-161, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on May 11, 1999, and June 22, 1999, respectively. Signed by the Mayor on July 8, 1999, it was assigned Act No. 13-111 and transmitted to both Houses of Congress for its review. D.C. Law 13-38 became effective on October 20, 1999.
Law 13-126, the "Tax Conformity Act of 2000," was introduced in Council and assigned Bill No. 13-86, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on February 1, 2000, and March 7, 2000, respectively. Signed by the Mayor on March 22, 2000, it was assigned Act No. 13-296 and transmitted to both Houses of Congress for its review. D.C. Law 13-126 became effective on June 24, 2000.
For Law 16-33, see notes following § 47-308.01.
For Law 16-98, see notes following § 47-802.
Law 16-292, the "Domestic Partnerships Joint Filing Act of 2006", was introduced in Council and assigned Bill No. 16-958, which was referred to Committee on Finance and Revenue. The Bill was adopted on first and second readings on November 14, 2006, and December 5, 2006, respectively. Signed by the Mayor on December 28, 2006, it was assigned Act No. 16-651 and transmitted to both Houses of Congress for its review. D.C. Law 16-292 became effective on March 14, 2007.
For Law 17-20, see notes following § 47-305.02.
For Law 17-231, see notes following § 47-802.
For Law 17-353, see notes following § 47-308.
Law 18-108, the "Income Tax Joint Filing Clarification Act of 2009", was introduced in Council and assigned Bill No. 18-312, which was referred to the Committee on Finance and Revenue. The bill was adopted on first and second readings on November 3, 2009, and December 1, 2009, respectively. Signed by the Mayor on December 17, 2009, it was assigned Act No. 18-246 and transmitted to both Houses of Congress for its review. D.C. Law 18-108 became effective on March 3, 2010.
For Law 18-111, see notes following § 47-305.02.
For history of Law 19-21, see notes under § 47-305.02.
For history of Law 19-168, see notes under § 47-355.01.
For history of Law 19-171, see notes under § 47-369.01.
References in Text
Section 1201 of the Internal Revenue Code of 1986, referred to in (10)(B), is codified as 26 U.S.C. § 1201.
Section 152 of the Internal Revenue Code of 1986, referred to in (19), is codified as 26 U.S.C. § 152.
Section 2(b) of the Internal Revenue Code of 1986, referred to in (20), is codified as 26 U.S.C. § 2(b).
Section 3401(a), (b) and (d), of the Internal Revenue Code of 1986, referred to in (21), (22), and (23), respectively, are codified as 26 U.S.C. § 3401(a), (b), and (d), respectively.
Section 2(a) of the Internal Revenue Code of 1986, referred to in (27), is codified as 26 U.S.C. § 2(a).
Section 952 of the Internal Revenue Code of 1986, referred to in (33), is codified as 26 U.S.C. § 952.
Editor's Notes
Paragraph (16A) of this section, defining "cost-of-living adjustments" expired October 1, 2006.
Miscellaneous Notes
Mayor authorized to issue regulations: Section 401 of D.C. Law 4-150 and § 9 of D.C. Law 5-32 provided that the Mayor shall issue regulations necessary to carry out the provisions of these acts.
Short title of subtitle K of title I of Law 16-33: Section 1045 of D.C. Law 16-33 provided that subtitle K of title I of the act may be cited as the Increase in the Standard Deduction and Personal Exemption Act of 2005.
Section 1047 of D.C. Law 16-33 provides that § 1046 shall apply as of Jan. 1, 2006.
Section 3(b) of D.C. Law 16-98 provides that Section 2(d) and (e) shall apply as of January 1, 2007.
Effectiveness and expiration of D.C. Law 16-98: Section 4 of D.C. Law 16-98 required that "this act shall take effect subject to the inclusion of its fiscal effect in an approved budget and financial plan; provided, that this act shall expire on October 1, 2006 if its fiscal effect has not been included in an approved budget and financial plan or in the Fiscal Year 2007 Budget Request Act of 2006." The Budget Director of the Council of the District of Columbia has determined, as of November 2, 2007, that the fiscal effect of Law 16-98 had not been included in an approved budget and financial plan by October 1, 2006. Therefore, the amendments made to this section by Law 16-98, have expired as if never in effect.
Short title: Section 1041 of D.C. Law 17-20 provided that subtitle E of title I of the act may be cited as the "Standard Deduction Increase Act of 2007".
Section 1043 of D.C. Law 17-20 provides this subtitle shall apply as of January 1, 2008.
Section 3 of D.C. Law 18-108 provides:
"Section 2 shall apply for tax years beginning January 1, 2009."
Short title: Section 8001 of D.C. Law 19-21 provided that subtitle A of title VIII of the act may be cited as "Combined Reporting Act of 2011".
Section 8004 of D.C. Law 19-21 provides:
"Sec. 8004. Applicability.
"This subtitle shall apply for taxable years beginning after December 31, 2010."
