D.C. Code § 47-1806.02
Tax on residents and nonresidents — Personal exemptions.
*NOTE: This section includes amendments by temporary legislation that will expire on September 25, 2026. To view the text of this section after the expiration of all emergency and temporary legislation affecting this section, click this link: Permanent Version.* [Repealed].
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 47-1802.04 · Exempt organizations — Political organizations.
- 47-1803.01 · “Net income” defined.
- 47-1803.02 · Gross income — Items included and excluded; “adjusted…
- 47-1803.03 · Gross income — Corporation, financial institution,…
- 47-1803.04 · Gross income — Individual, estate, and trust deductions.
- 47-1804.01 · Accounting periods — Computation of income.
- 47-1804.02 · Accounting periods — Period in which items of gross income…
- 47-1804.03 · Accounting periods — Period for which deductions and…
- 47-1804.04 · Income from installment sales.
- 47-1804.05 · Inventories.
- 47-1804.06 · Authority to reject returns.
- 47-1804.07 · Amount.
- 47-1805.01 · Returns — Forms.
- 47-1805.02 · Returns — Persons required to file.
- 47-1805.03 · Returns — Filing.
- 47-1805.04 · Returns — Divulgence of information.
- 47-1805.05 · Returns — Certification by Qualified High Technology…
- 47-1805.02a · Combined reporting required.
- 47-1805.02b · Transition from the Joyce method of apportionment to the…
- 47-1806.01 · Tax on residents and nonresidents — “Taxable income”…
- 47-1806.02 · Tax on residents and nonresidents — Personal exemptions.
- 47-1806.03 · Tax on residents and nonresidents — Imposition and rates.
- 47-1806.04 · Tax on residents and nonresidents — Credits — In general.
- 47-1806.05 · Tax on residents and nonresidents — Credits — Campaign…
- 47-1806.06 · Tax on residents and nonresidents — Credits — Property…
- 47-1806.07 · Tax on residents and nonresidents — Reduction of top rate…
- 47-1806.08 · Tax on residents and nonresidents; credits; targeted…
- 47-1806.09 · Tax on residents and nonresidents; credits; lower income,…
- 47-1806.10 · Income averaging — Employment discrimination.
- 47-1806.11 · Tax on residents and nonresidents — Credits — Energy…
- 47-1806.12 · Tax on residents and non-residents — Credits — Alternative…
- 47-1806.13 · Tax on residents and non-residents — Credits — Alternative…
- 47-1806.14 · Tax on residents and nonresidents — Credits — Tax credit…
- 47-1806.15 · Keep child care affordable tax credit.
- 47-1806.16 · Tax on residents and nonresidents - Credits - Tax credit…
- 47-1806.17 · Child tax credit.
- 47-1806.04a · Public outreach for earned income tax credit.
- 47-1806.08a · Tax on residents and nonresidents — Credits — Targeting…
- 47-1806.08b · Tax on residents and nonresidents — Refund of credit.
- 47-1806.08c · Tax on residents and nonresidents — Credits — Targeted…