{"data":{"id":"us-dc/d.c.-code-47-4808","jurisdiction":"us-dc","citation":"D.C. Code § 47-4808","heading":"Expiration of credits.","body":"Except for unused credits carried forward pursuant to § 47-4803(c) and for credits claimed under regulations promulgated by the Department consistent with the special rule set forth in section 42(f)(2) of the 1986 Internal Revenue Code  , as amended and in effect for the taxable year, a project shall not be eligible for any District of Columbia low-income housing tax credits for more than 11 taxable years.","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/47-4808","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"6ac1a473637e7e4b3c8b6c87a57938f1864bc175c18c09feaa8297e6739e35f3","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-4807","next":"us-dc/d.c.-code-47-4809"},"notice":"GroundRules: Original legal text. Not legal advice."}