{"data":{"id":"us-dc/d.c.-code-47-1806.09e","jurisdiction":"us-dc","citation":"D.C. Code § 47-1806.09e","heading":"Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Carryover of credit.","body":"If the credit allowed under § 47-1806.09a exceeds the total income tax liability of the eligible resident under § 47-1806.03 for the tax year in which the credit is allowed, the eligible resident may claim a refund in the amount of the excess.","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/47-1806.09e","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"6d015cf2c21bbe59b99e9ab0da3a7a48e3552a5317e02c5c54006dc0559fb708","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1806.09d","next":"us-dc/d.c.-code-47-1806.09f"},"notice":"GroundRules: Original legal text. Not legal advice."}