D.C. Code § 47-4802

Credit established.

Official textus-dc/statcode.dccouncil.govlast amended Dec 31, 202510 subsections

# (a)

There is established a District of Columbia low-income housing tax credit.

# (b)

[Repealed].

# (c)

[Repealed].

# (d)

The Department may award District of Columbia low-income housing tax credits to qualified projects or eligible projects in accordance with § 47-4803.

# (e)

The total credits available for the Department to award are as follows:

# (1)

In Fiscal Year 2025, $8,575,000;

# (2)

In Fiscal Year 2026, $8,750,000;

# (3)

In Fiscal Year 2027, $8,925,000;

# (4)

In Fiscal Year 2028, $9,100,000; and

# (5)

In each subsequent fiscal year, 105% of the total credits available for award in the prior fiscal year.

In this chapter (11 sections)