{"data":{"id":"us-dc/d.c.-code-47-1807.53","jurisdiction":"us-dc","citation":"D.C. Code § 47-1807.53","heading":"Job growth tax credit eligibility.","body":"The Mayor shall approve any job growth tax credits allowed by § 47-1807.52 if, during a credit period, a project shall:\n\n(1)\nBring a net job growth of at least 10 new jobs to the District of Columbia with an average yearly wage of at least 120% of the average yearly wage of residents of the District of Columbia;\n\n(2)\nIncrease income tax and payroll revenue for the District of Columbia;\n\n(3)\nResult in the retention of any new positions proposed by the project for at least one year; and\n\n(4)\nBe approved by the Mayor only if the project would not occur but for the job growth tax credit.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 18. Income and Franchise Taxes.","Subchapter VII-A. Job Growth Tax Credit."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1807.53","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"9f0eb5377e9369393a82c38b6be081b013f1175e83e2629add85d9572b7353ee","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1807.52","next":"us-dc/d.c.-code-47-1807.54"},"notice":"GroundRules: Original legal text. Not legal advice."}