D.C. Code § 47-1806.01: Tax on residents and nonresidents — “Taxable income” defined.

*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.*

For the purposes of this chapter, and unless otherwise required by the context, the term “taxable income” means the entire net income of every resident, in excess of that portion of the entire net income of every nonresident which is subject to tax under §§ 47-1808.01 to 47-1808.06.