{"data":{"id":"us-dc/d.c.-code-42-2853.01","jurisdiction":"us-dc","citation":"D.C. Code § 42-2853.01","heading":"Definitions.","body":"For the purposes of this chapter, the term:\n\n(1)\n“Administrative costs” means the costs of the Department to administer, manage, and monitor the low-income housing tax credit program, including personnel costs, whether incurred before or after April 8, 2005.\n\n(2)\n“Department” means the Department of Housing and Community Development.\n\n(3)\n“Developer” means a person or entity that proposes to cause the construction affordable housing using tax credits provided under the Low-Income Housing Tax Credit Program.\n\n(4)\n“Fund” means the Low-Income Housing Tax Credit Fund established by § 42-2853.02.\n\n(5)\n“Low-Income Housing Tax Credit Program” means the program authorized by section 42 of the Internal Revenue Code [26 U.S.C. § 42].\n\n(6)\n“User fee” means a fee charged by the Department to a developer in connection with the Low-Income Housing Tax Credit Program, including application, reservation, allocation, and monitoring fees.","path":["Title 42. Real Property.","Chapter 28B. Low-Income Housing Tax Credit Fund."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/42-2853.01","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"abf8b70a55aeae9a0030a90b26b4f87aa091fe9c0e50958a768a46a8b6edfc84","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-42-2851.08","next":"us-dc/d.c.-code-42-2853.02"},"notice":"GroundRules: Original legal text. Not legal advice."}