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

D.C. Code § 47-1808.07: Tax credit.

Where this section sits in the code

Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 18. Income and Franchise Taxes.
Subchapter VIII. Tax on Unincorporated Businesses.

For taxable years beginning after December 31, 1988, the amount of tax payable by an unincorporated business approved as qualified under § 6-1504 shall be reduced by a credit equal to the credits available to qualified incorporated businesses pursuant to §§ 47-1807.04, 47-1807.05, 47-1807.06, and 47-1807.07.

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

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