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Current through October 23, 2012
(a) In the case of a resident, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
(b) An exemption shall be granted for the taxpayer and an additional exemption for the spouse (or domestic partner) of the taxpayer if the spouse (or domestic partner), for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(c) There shall be allowed an additional exemption for a taxpayer who qualifies as a head of household.
(d) There shall be allowed an additional exemption for a taxpayer who is blind at the close of his or her taxable year, and an additional exemption for the spouse (or domestic partner) of the taxpayer if the spouse (or domestic partner) is blind at the close of the taxable year of the taxpayer and, if the spouse (or domestic partner), for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer, except that if the spouse (or domestic partner) dies during such taxable year the determination regarding blindness shall be made as of the time of death.
(e) There shall be allowed an additional exemption for a taxpayer who has attained the age of 65 before the close of his or her taxable year, and an additional exemption for the spouse (or domestic partner) of the taxpayer if the spouse (or domestic partner) has attained the age of 65 before the close of his or her taxable year and, if the spouse (or domestic partner), for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
(f)(1) There shall be allowed an additional exemption for each dependent:
(A) Whose gross income for the calendar year in which the year of the taxpayer begins is less than $1,675, 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), or
(B) Who is a child of the taxpayer and who:
(i) Has not attained the age of 19 at the close of the calendar year in which the taxable year of the taxpayer begins; or
(ii) Is a student.
(2) No exemption shall be allowed under this subsection for any dependent who has made a joint return with his or her spouse (or domestic partner) for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
(3) For purposes of this subsection:
(A) The term "child" means a child as defined in § 151(c)(3) of the Internal Revenue Code of 1986; and
(B) The term "student" means a student as defined in § 151(c)(4) of the Internal Revenue Code of 1986.
(g) In the case of a return made for a fractional part of a taxable year, the personal exemptions shall be reduced to amounts that bear the same ratio to the full exemptions provided as the number of months in the period for which the return is made bear to 12 months.
(h) In the case of an individual for whom a deduction under this section is allowable to another taxpayer for a taxable year in which the taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to the individual for his or her taxable year shall be zero.
(i) For purposes of this section, the deduction for personal exemptions shall be $1,675, 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).
(July 16, 1947, 61 Stat. 343, ch. 258, art. I, title VI, § 2; May 27, 1949, 63 Stat. 132, ch. 146, title IV, § 412; Mar. 31, 1956, 70 Stat. 70, ch. 154, § 6; Sept. 4, 1957, 71 Stat. 605, Pub. L. 85-281, § 2; Oct. 21, 1975, D.C. Law 1-23, title VI, § 601(8), 22 DCR 2109; Oct. 1, 1987, D.C. Law 7- 29, § 2(f)(1), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 20, 2005, D.C. Law 16-33, § 1046(b), 52 DCR 7503; May 16. 2006, D.C. Law 16-98, § 2(e), 53 DCR 1869; Mar. 2, 2007, D.C. Law 16-191, § 5(c), 53 DCR 6794; Mar. 14, 2007, D.C. Law 16-292, § 2(c), 54 DCR 1080; Sept. 18, 2007, D.C. Law 17-20, § 1052, 54 DCR 7052; Mar. 3, 2010, D.C. Law 18-111, § 7241(d), 57 DCR 181.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-1806.2.
1973 Ed., § 47-1567a.
Effect of Amendments
D.C. Law 16-33, rewrote subsecs. (f)(1)(A) and (i), which had read as follows:
"(A) Whose gross income for the calendar year in which the year of the taxpayer begins is less than $885 for the taxable years beginning after December 31, 1986, less than $1,025 for taxable years beginning after December 1, 1987, less than $1,160 for taxable years beginning after December 31, 1988, less than $1,270 for taxable years beginning after December 31, 1989, and less than $1,370 for taxable years beginning after December 31, 1990; or"
"(i) For purposes of this section, the deduction for personal exemptions shall be as follows:
"(1) For taxable years beginning after December 31, 1986, $885;
"(2) For taxable years beginning after December 31, 1987, $1,025;
"(3) For taxable years beginning after December 31, 1988, $1,160;
"(4) For taxable years beginning after December 31, 1989, $1,270; and
"(5) For taxable years beginning after December 31, 1990, $1,370."
D.C. Law 16-98, in subpar. (f)(1)(A), substituted "$2,400, 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 "$1,500"; in subsec. (i), substituted "$2,400, 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 "$1,500".
D.C. Law 16-191, in subsec. (f)(1)(A), validated a previously made technical correction.
D.C. Law 16-292 substituted "spouse (or domestic partner)" for "spouse" throughout the section.
D.C. Law 17-20, in subsecs. (f)(1)(A) and (i), substituted "$1,675, 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 "$1,500".
D.C. Law 18-111, in subsecs. (f)(1)(A) and (i), substituted "beginning January 1, 2013," for "beginning January 1, 2009,".
Emergency Act Amendments
For temporary (90 day) amendment of section, see §§ 1046(b), 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 §§ 1052, 1053 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(d) 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(d) 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(d) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).
Legislative History of Laws
For legislative history of D.C. Law 1-23, see Historical and Statutory Notes following § 47-1801.04.
For legislative history of D.C. Law 7-29, see Historical and Statutory Notes following § 47-1801.01a.
For Law 16-33, see notes following § 47-308.01.
For Law 16-98, see notes following § 47-802.
For Law 16-191, see notes following § 47-308.02.
For Law 16-292, see notes following § 47-1801.04.
For Law 17-20, see notes following § 47-305.02.
For Law 18-111, see notes following § 47-305.02.
Miscellaneous Notes
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 1051 of D.C. Law 17-20 provided that subtitle F of title I of the act may be cited as the "Personal Exemption Increase Act of 2007".
Section 1053 of D.C. Law 17-20 provides this subtitle shall apply as of January 1, 2008.
