{"data":{"id":"us-dc/d.c.-code-42-3403.05","jurisdiction":"us-dc","citation":"D.C. Code § 42-3403.05","heading":"Payments not subject to District tax.","body":"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.).","path":["Title 42. Real Property.","Chapter 34. Rental Housing Conversion and Sale.","Subchapter III. Relocation Assistance."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/42-3403.05","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"9a56c50ae596552bfcedbca59b9417d697109537dd2b12a0c0a5a06a55808070","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-42-3403.04","next":"us-dc/d.c.-code-42-3403.06"},"notice":"GroundRules: Original legal text. Not legal advice."}