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District of Columbia · Through 2026-08-20 (D.C. Law 26-175)

D.C. Code § 42-3403.05: Payments not subject to District tax.

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Where this section sits in the code
  1. Title 42. Real Property.
  2. Chapter 34. Rental Housing Conversion and Sale.
  3. Subchapter III. Relocation Assistance.

Relocation and housing assistance payments are not income to the recipient for purposes of the District of Columbia Income and Franchise Tax Act of 1947 (§ 47-1801.01 et seq.).

Collected 2026-08-29T05:44:07Z. Source file · JSON

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