District of Columbia § 42-2853.01 Definitions.

District of Columbia Statutes

§ 42-2853.01 — Definitions.

District of Columbia § 42-2853.01

Title 42Real Property.

Ch. 28BLow-Income Housing Tax Credit Fund.

This text of District of Columbia § 42-2853.01 (Definitions.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

D.C. Code § 42-2853.01 (2026).

Text

For the purposes of this chapter, the term:

(1)“Administrative costs” means the costs of the Department to administer, manage, and monitor the low-income housing tax credit program, including personnel costs, whether incurred before or after April 8, 2005.

(2)“Department” means the Department of Housing and Community Development.

(3)“Developer” means a person or entity that proposes to cause the construction affordable housing using tax credits provided under the Low-Income Housing Tax Credit Program.

(4)“Fund” means the Low-Income Housing Tax Credit Fund established by § 42-2853.02 .

(5)“Low-Income Housing Tax Credit Program” means the program authorized by section 42 of the Internal Revenue Code [26 U.S.C. § 42].

(6)“User fee” means a fee charged by the Department to a develo

Free access — add to your briefcase to read the full text and ask questions with AI

For the purposes of this chapter, the term:

(1) “Administrative costs” means the costs of the Department to administer, manage, and monitor the low-income housing tax credit program, including personnel costs, whether incurred before or after April 8, 2005.

(2) “Department” means the Department of Housing and Community Development.

(3) “Developer” means a person or entity that proposes to cause the construction affordable housing using tax credits provided under the Low-Income Housing Tax Credit Program.

(4) “Fund” means the Low-Income Housing Tax Credit Fund established by § 42-2853.02 .

(5) “Low-Income Housing Tax Credit Program” means the program authorized by section 42 of the Internal Revenue Code [26 U.S.C. § 42].

(6) “User fee” means a fee charged by the Department to a developer in connection with the Low-Income Housing Tax Credit Program, including application, reservation, allocation, and monitoring fees.