{"data":{"id":"us-dc/d.c.-code-47-4802","jurisdiction":"us-dc","citation":"D.C. Code § 47-4802","heading":"Credit established.","body":"(a)\nThere is established a District of Columbia low-income housing tax credit.\n\n(b)\n[Repealed].\n\n(c)\n[Repealed].\n\n(d)\nThe Department may award District of Columbia low-income housing tax credits to qualified projects or eligible projects in accordance with § 47-4803.\n\n(e)\nThe total credits available for the Department to award are as follows:\n(1)\nIn Fiscal Year 2025, $8,575,000;\n(2)\nIn Fiscal Year 2026, $8,750,000;\n(3)\nIn Fiscal Year 2027, $8,925,000;\n(4)\nIn Fiscal Year 2028, $9,100,000; and\n(5)\nIn each subsequent fiscal year, 105% of the total credits available for award in the prior fiscal year.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 48. District of Columbia Low-Income Housing Tax Credit"],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-4802","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"87900bff4878cec5fa556c60a578b077e7b5cc0aadf1804e9851b8c7add55691","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-4801","next":"us-dc/d.c.-code-47-4803"},"notice":"GroundRules: Original legal text. Not legal advice."}