§ 47-4802. Credit established.

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DC Code › Title 47 › Chapter 48 › § 47-4802

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

(a) There is established a District of Columbia low-income housing tax credit.

(b) [Repealed].

(d) The Department may award District of Columbia low-income housing tax credits to qualified projects or eligible projects in accordance with § 47-4803 .

(e) The total credits available for the Department to award are as follows:

(1) In Fiscal Year 2025, $8,575,000;

(2) In Fiscal Year 2026, $8,750,000;

(3) In Fiscal Year 2027, $8,925,000;

(4) In Fiscal Year 2028, $9,100,000; and

(5) In each subsequent fiscal year, 105% of the total credits available for award in the prior fiscal year.

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