# D.C. Code § 47-4808: Expiration of credits

> District of Columbia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C48_S47-4808

## Section

- **Citation:** D.C. Code § 47-4808
- **Heading:** Expiration of credits
- **Jurisdiction:** District of Columbia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** DC Code / Title 47 / Chapter 48 / § 47-4808

## Text

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.

## Nearby sections

- [D.C. Code § 47-4801 § 47-4801. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C48_S47-4801.md)
- [D.C. Code § 47-4802 § 47-4802. Credit established.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C48_S47-4802.md)
- [D.C. Code § 47-4803 § 47-4803. Eligibility.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C48_S47-4803.md)
- [D.C. Code § 47-4804 § 47-4804. Recapture.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C48_S47-4804.md)
- [D.C. Code § 47-4805 § 47-4805. Additional filings.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C48_S47-4805.md)
- [D.C. Code § 47-4806 § 47-4806. Transfer, sale, assignment, or allocation.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C48_S47-4806.md)
- [D.C. Code § 47-4807 § 47-4807. Compliance.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C48_S47-4807.md)
- [D.C. Code § 47-4808 § 47-4808. Expiration of credits.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C48_S47-4808.md)
- [D.C. Code § 47-4809 § 47-4809. Efficiency.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C48_S47-4809.md)
- [D.C. Code § 47-4810 § 47-4810. Fees.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C48_S47-4810.md)
- [D.C. Code § 47-4812 § 47-4812. Rules.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C48_S47-4812.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C48_S47-4808. Check the current official text before relying on it. Not legal advice.