# D.C. Code § 47-4809: Efficiency

> District of Columbia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C48_S47-4809

## Section

- **Citation:** D.C. Code § 47-4809
- **Heading:** Efficiency
- **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 / § 47-4809

## Text

The Department may pursue methods of enhancing the efficiency of the District of Columbia low-income housing tax credit program, including,
(1) Pursuing opinions from the United States Department of Treasury’s Internal Revenue Service in the form of:
(A) General Counsel memoranda;
(B) Private letter rulings and other notices,:
(C) Rulings; or
(D) Guidelines; and
(2) Reviewing other state low-income housing tax programs that have an option for taxpayers to receive such tax credit in the form of a loan generated by transferring the credit to a designated state entity.

## 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_S47-4809. Check the current official text before relying on it. Not legal advice.