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D.C. Code § 47-1818.06

Tax credits to Qualified Social E-Commerce Companies; exceptions.

Official textus-dc/statcode.dccouncil.govlast amended
Summarize

A Qualified Social E-Commerce company that utilizes, or is the beneficiary of, any of the following tax abatements, exemptions, or waivers during the abatement period shall not be eligible for the abatements pursuant to § 47-1818.02, and further, the utilization of, or being the beneficiary of, the abatements provided for in § 47-1818.02 shall disqualify a Qualified Social E-Commerce Company from eligibility for any of the following tax abatements, exemptions, or waivers:

# (1)

The real property tax abatement for certain commercial properties provided in § 47-811.03.

# (2)

Earning and allowance of wage tax credits against the tax imposed by § 47-1817.06, as provided in § 47-1817.03, during calendar years 2010 through 2015, unless the amount of such credits earned exceeds $15 million, in which case the credit amount in excess of $15 million may be allowed as a credit against the tax imposed by § 47-1817.06, as provided in § 47-1817.03.

# (3)

[Repealed].

Source: official DC Code section page (code.dccouncil.gov)

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In this chapter (40 sections)
  1. 47-1813.04 · Additions to tax — Nonpayments.
  2. 47-1813.05 · Additions to tax — Payment extensions.
  3. 47-1813.06 · Violations.
  4. 47-1813.07 · Application of subchapter.
  5. 47-1814.01 · Requirement for a professional license.
  6. 47-1814.02 · Persons engaging in a profession — Duration.
  7. 47-1814.03 · Persons engaging in a profession — Posting for inspection.
  8. 47-1814.04 · Persons engaging in a profession — Revocation.
  9. 47-1814.05 · Persons engaging in a profession — Renewal.
  10. 47-1814.06 · Persons engaging in a profession — Failure to obtain.
  11. 47-1814.07 · Certain suits forbidden.
  12. 47-1814.08 · Rulemaking.
  13. 47-1814.09 · Applicability provisions.
  14. 47-1814.01a · Persons engaging in a profession.
  15. 47-1815.01 · Right of aggrieved persons to judicial appeal.
  16. 47-1816.01 · Rules and regulations — Tax provisions.
  17. 47-1816.02 · Rules and regulations — Revenue Act of 1956.
  18. 47-1816.03 · Report by Mayor concerning amendment, repeal, or…
  19. 47-1817.01 · Definitions.
  20. 47-1817.02 · Tax credit for Qualified High Technology Company…
  21. 47-1817.03 · Tax credit to Qualified High Technology Companies for…
  22. 47-1817.04 · Tax credit to Qualified High Technology Companies for…
  23. 47-1817.05 · Tax credit to Qualified High Technology Companies for…
  24. 47-1817.06 · Tax on Qualified High Technology Companies.
  25. 47-1817.07 · Rollover of capital gain from qualified stock to other…
  26. 47-1817.08 · Severability.
  27. 47-1817.01a · Alternative method to determine a Qualified High…
  28. 47-1817.07a · Tax on capital gain from the sale or exchange of a…
  29. 47-1818.01 · Definitions.
  30. 47-1818.02 · Tax credits to Qualified Social E-Commerce Companies.
  31. 47-1818.03 · City-wide joint business activity strategy agreements.
  32. 47-1818.04 · Certification.
  33. 47-1818.05 · Council approval of city-wide business activity strategy…
  34. 47-1818.06 · Tax credits to Qualified Social E-Commerce Companies;…
  35. 47-1818.07 · First Source employment; inapplicable.
  36. 47-1818.08 · Delegation of authority.
  37. 47-1819.01 · Definitions.
  38. 47-1819.02 · Credit established.
  39. 47-1819.03 · Annual cap.
  40. 47-1819.04 · Application and Mayoral certification.
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