{"data":{"id":"us-dc/d.c.-code-47-1817.05","jurisdiction":"us-dc","citation":"D.C. Code § 47-1817.05","heading":"Tax credit to Qualified High Technology Companies for wages to qualified disadvantaged employees.","body":"(a)\nExcept as provided in subsection (b) of this section, for taxable years beginning after December 31, 2000, a Qualified High Technology Company shall be allowed a credit against the tax imposed by § 47-1817.06 equal to 50% of the wages paid to a qualified disadvantaged employee, as defined in § 47-1817.04, during the first 24 calendar months of employment.\n\n(b)\nThe credit under subsection (a) of this section shall not be allowed:\n(1)\nTo exceed $15,000 in a taxable year for a qualified disadvantaged employee; or\n(2)\nIf the Qualified High Technology Company accords the qualified disadvantaged employee lesser benefits or rights than it accords other employees in similar jobs.\n\n(c)\n[Repealed].","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 18. Income and Franchise Taxes.","Subchapter XVII. Qualified High Technology Companies."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1817.05","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"bbec594e558f1b80dd82166c5ade6c3a96378be658953e54e59b6b7717e20665","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1817.04","next":"us-dc/d.c.-code-47-1817.06"},"notice":"GroundRules: Original legal text. Not legal advice."}