{"data":{"id":"us-dc/d.c.-code-47-1806.02","jurisdiction":"us-dc","citation":"D.C. Code § 47-1806.02","heading":"Tax on residents and nonresidents — Personal exemptions.","body":"\n      *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of all emergency and temporary legislation affecting this section, click this link: Permanent Version.*\n      \n\n[Repealed].","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 18. Income and Franchise Taxes.","Subchapter VI. Tax on Residents and Nonresidents."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1806.02","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"32c17373f74dba6597837e92185954391eadf9d064a936507d49eb23cdaeb07d","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1806.01","next":"us-dc/d.c.-code-47-1806.03"},"notice":"GroundRules: Original legal text. Not legal advice."}