{"data":{"id":"us-dc/d.c.-code-47-1803.04","jurisdiction":"us-dc","citation":"D.C. Code § 47-1803.04","heading":"Gross income — Individual, estate, and trust deductions.","body":"\n      *NOTE: This section was created by emergency legislation that will expire on September 25, 2026.*\n      \n\n(a)\nDeductions allowed — Generally.\n(1)\nIndividuals. An individual is allowed either the standard deduction or itemized deductions (including the additional deductions set forth in subsection (e) of this section, if applicable) as set forth in this section.\n(2)\nEstates and Trusts. An estate or trust is allowed the itemized deductions (including the additional deductions set forth in subsection (e) of this section, if applicable) and any deductions allowed under § 47-1809.05.\n\n(b)\nStandard deduction. If an individual elects to claim the standard deduction on the individual's federal income tax return, the individual must claim the standard deduction as defined in § 47-1801.04(44), and no itemized deductions and other additions to the standard deduction are allowed, except as otherwise provided in this chapter. If an individual elects to claim any itemized deductions on the individual's federal return, the individual must claim the itemized deductions as allowed under this section and the standard deduction is not allowed. For married individuals or domestic partners, if the net income of one of the spouses or registered domestic partners is determined by itemizing deductions on a separate return, neither of the spouses or registered domestic partners is allowed the standard deduction.\n\n(c)\nItemized deductions.\n(1)\nExcept as otherwise provided in this section, in computing net income, an individual, estate, or trust is allowed the following deductions:\n(A)\nAny deduction allowed under the Internal Revenue Code of 1986, and to the same extent, on a federal individual or fiduciary income tax return; except, that a deduction for state or local taxes under § 164 of the Internal Revenue Code of 1986 (except as otherwise provided in subsection (d)(1) and (2) of this section) is allowed without regard to the applicable limitation amounts set forth in § 164(b)(6) of the Internal Revenue Code of 1986.\n(2)\n(A)\nIn the case of an individual whose District of Columbia adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by 5% of the excess of the District of Columbia adjusted gross income over the applicable amount.\n(B)\nFor the purposes of this paragraph, the term:\n(i)\n\"Applicable amount\" means $200,000 ($100,000, married filing separately); and\n(ii)\n\"Itemized deductions\" does not include the deduction:\n(I)\nUnder § 213 of the Internal Revenue Code of 1986 relating to expenses such as, for example, medical or dental;\n(II)\nFor investment interest, as defined in § 163(d) of the Internal Revenue Code of 1986; and\n(III)\nUnder § 165(a) of the Internal Revenue Code of 1986, for casualty or theft losses described in § 165(c)(2) and (3) of the Internal Revenue Code of 1986, or for losses described in § 165(d) of the Internal Revenue Code of 1986.\n(C)\nThis subsection shall be applied after the application of any other limitation on the allowance of any itemized deduction.\n(D)\nThis subsection shall not apply to any estate or trust.\n\n(d)\nDeductions not allowed. No deductions shall be allowed for the following:\n(1)\nIncome taxes;\n(2)\nFranchise taxes imposed by this chapter;\n(3)\nS corporation income. Any deduction passing to a stockholder in a small business corporation as defined in § 1371 of the Internal Revenue Code of 1954, making an election under § 1372(a) of the Internal Revenue Code of 1954, or an S Corporation as defined in § 1361(a) and (b) of the Internal Revenue Code of 1986, making an election under § 1362(a) of the Internal Revenue Code of 1986, that is otherwise deductible under the provisions of subsection (a) of this section and that was allowable in determining the taxable income of the small business corporation or S Corporation subject to tax under the provisions of subchapter VII of this chapter;\n(4)\nQualified business income. A deduction allowed under § 63(b)(3) or § 199A of the Internal Revenue Code of 1986;\n(5)\nBusiness deductions. Any deduction not allowed under § 47-1803.03 or in excess of a deduction allowed but limited under § 47-1803.03;\n(6)\nQualified tips. Any deduction allowed for qualified tips under § 224 of the Internal Revenue Code of 1986;\n(7)\nQualified overtime compensation. A deduction allowed for qualified overtime compensation under § 225 of the Internal Revenue Code of 1986;\n(8)\nPersonal car loan interest. Any deduction for personal car loan interest allowed under § 163(h)(4) of the Internal Revenue Code of 1986; and\n(9)\nSenior deduction. Any deduction for an enhanced senior deduction allowed under § 151(d)(5)(C) of the Internal Revenue Code of 1986.\n\n(e)\nAdditional deductions allowed. The following additional deductions are allowed as deductions from gross income in computing net income of any individual, estate, or trust, as the case may be:\n(1)\nClassroom teacher expenses.\n(A)\nFor taxable years beginning on or after January 1, 2006, an individual who has been a classroom teacher in a public school or public charter school in the District of Columbia for the entire year for which the individual is filing or for the entire year prior to the year for which the individual is filing and is approved for teaching by the District of Columbia Public Schools may deduct from gross income:\n(i)\nThe amount the individual paid during the year for basic classroom materials and supplies necessary for teaching; provided, that the deduction shall not exceed $500 per year, per individual, whether the individual files individually or jointly; and\n(ii)\nThe amount the individual paid during the year as tuition and fees for post-graduate education, professional development, or state licensing examination and testing required for, or related to, improving teacher credentials or maintaining professional certification; provided, that the deduction shall not exceed $1,500 per year, per individual, whether the individual files individually or jointly.\n(B)\nThe deductions under subparagraph (A) of this paragraph shall not be allowed to the extent the same expenses were claimed by the individual in computing federal adjusted gross income for the same taxable year under the Internal Revenue Code 1986.\n(2)\nCapital Gains from a Qualified Opportunity Fund. The capital gains deduction for investing in a qualified opportunity fund in the same manner as set forth in § 47-1803.03(a)(20).","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 18. Income and Franchise Taxes.","Subchapter III. Net Income, Gross Income and Exclusions Therefrom, and Deductions."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1803.04","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"a99d39bd2563db72619ec97d49e878c370f42e42119206c836019b2f7fbda381","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1803.03","next":"us-dc/d.c.-code-47-1804.01"},"notice":"GroundRules: Original legal text. Not legal advice."}