{"data":{"id":"us-dc/d.c.-code-47-3702","jurisdiction":"us-dc","citation":"D.C. Code § 47-3702","heading":"Tax on transfer of taxable estate of residents; amounts; credit; property of resident defined.","body":"(a)\nA tax in the amount of the federal credit is imposed on the transfer of the taxable estate having its taxable situs in the District of every resident decedent dying after March 31, 1987, but before January 1, 2016, subject, where applicable, to the credit provided for in subsection (b) of this section.\n\n(a-1)\nA tax is imposed on the taxable estate of every resident decedent dying after December 31, 2015, as follows:\n(1)\nThe rate of tax shall be 16%; except, that the portion of the taxable estate that does not exceed the current zero bracket amount shall be taxed at 0%, and if the taxable estate exceeds the zero bracket amount, the following tax rates shall be applied to the incremental values of the taxable estate above the zero bracket amount:\n(A)\nThe rate of tax on the taxable estate over $1 million but not over $1.5 million shall be 6.4%;\n(B)\nThe rate of tax on the taxable estate over $1.5 million but not over $2 million shall be 7.2%;\n(C)\nThe rate of tax on the taxable estate over $2 million but not over $2.5 million shall be 8%;\n(D)\nThe rate of tax on the taxable estate over $2.5 million but not over $3 million shall be 8.8%;\n(E)\nThe rate of tax on the taxable estate over $3 million but not over $3.5 million shall be 9.6%;\n(F)\nThe rate of tax on the taxable estate over $3.5 million but not over $4 million shall be 10.4%;\n(G)\nThe rate of tax on the taxable estate over $4 million but not over $5 million shall be 11.2%;\n(H)\nThe rate of tax on the taxable estate over $5 million but not over $6 million shall be 12%;\n(I)\nThe rate of tax on the taxable estate over $6 million but not over $7 million shall be 12.8%;\n(J)\nThe rate of tax on the taxable estate over $7 million but not over $8 million shall be 13.6%;\n(K)\nThe rate of tax on the taxable estate over $8 million but not over $9 million shall be 14.4%; and\n(L)\nThe rate of tax on the taxable estate over $9 million but not over $10 million shall be 15.2%.\n(2)\nIf any real or tangible personal property of a resident decedent has a taxable situs outside the District, the amount of the tax due under this section shall be reduced by the proportion that the value of the real or tangible property outside the District bears to the amount of the gross estate of the resident decedent.\n\n(b)\nFor a decedent dying before January 1, 2016, if any real or tangible personal property of a resident is located outside the District and subject to a death tax imposed by another state for which a credit is allowed under § 2011 of the Internal Revenue Code of 1954, the amount of tax due under this section shall be credited with the lesser of:\n(1)\nThe amount of the death tax paid the other state and that qualifies for credit against the federal estate tax; or\n(2)\nAn amount computed by multiplying the federal credit by a fraction, the numerator of which is the value of that part of the gross estate over which another state or states have jurisdiction to the same extent that the District would exert jurisdiction under this chapter with respect to the residents of the other state or states and the denominator of which is the value of the decedent’s gross estate.\n\n(c)\nRepealed.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 37. Inheritance and Estate Taxes."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-3702","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"4576c86fc0859d8798390aa73188cec379a284f24cd0003951403bbbff2ccd0d","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-3701","next":"us-dc/d.c.-code-47-3703"},"notice":"GroundRules: Original legal text. Not legal advice."}