{"data":{"id":"us-dc/d.c.-code-47-1808.07","jurisdiction":"us-dc","citation":"D.C. Code § 47-1808.07","heading":"Tax credit.","body":"For taxable years beginning after December 31, 1988, the amount of tax payable by an unincorporated business approved as qualified under § 6-1504 shall be reduced by a credit equal to the credits available to qualified incorporated businesses pursuant to §§ 47-1807.04, 47-1807.05, 47-1807.06, and 47-1807.07.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 18. Income and Franchise Taxes.","Subchapter VIII. Tax on Unincorporated Businesses."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1808.07","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"5f56b6a718edcf2e81760fcb1fd4355ff2ade293b97edc83d1c6351208aa0d56","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1808.06a","next":"us-dc/d.c.-code-47-1808.08"},"notice":"GroundRules: Original legal text. Not legal advice."}