*NOTE: This section was created by emergency legislation that will expire on September 25, 2026.*
(a) Deductions allowed — Generally.
(1) Individuals. An individual is allowed either the standard deduction or itemized deductions (including the additional deductions set forth in subsection (e) of this section, if applicable) as set forth in this section.
(2) Estates and Trusts. An estate or trust is allowed the itemized deductions (including the additional deductions set forth in subsection (e) of this section, if applicable) and any deductions allowed under § 47-1809.05 .
(b) Standard deduction. If an individual elects to claim the standard deduction on the individual's federal income tax return, the individual must claim the standard deduction as defined in § 47-1801.04(44) , and no itemized deductions and other additions to the standard deduction are allowed, except as otherwise provided in this chapter . If an individual elects to claim any itemized deductions on the individual's federal return, the individual must claim the itemized deductions as allowed under this section and the standard deduction is not allowed. For married individuals or domestic partners, if the net income of one of the spouses or registered domestic partners is determined by itemizing deductions on a separate return, neither of the spouses or registered domestic partners is allowed the standard deduction.
(c) Itemized deductions.
(1) Except as otherwise provided in this section, in computing net income, an individual, estate, or trust is allowed the following deductions:
(A) Any deduction allowed under the Internal Revenue Code of 1986, and to the same extent, on a federal individual or fiduciary income tax return; except, that a deduction for state or local taxes under § 164 of the Internal Revenue Code of 1986 (except as otherwise provided in subsection (d)(1) and (2) of this section) is allowed without regard to the applicable limitation amounts set forth in § 164(b)(6) of the Internal Revenue Code of 1986.
(A) In the case of an individual whose District of Columbia adjusted gross income exceeds the applicable amount, the amount of the itemized deductions otherwise allowable for the taxable year shall be reduced by 5% of the excess of the District of Columbia adjusted gross income over the applicable amount.
(B) For the purposes of this paragraph, the term:
(i) "Applicable amount" means $200,000 ($100,000, married filing separately); and
(ii) "Itemized deductions" does not include the deduction:
(I) Under § 213 of the Internal Revenue Code of 1986 relating to expenses such as, for example, medical or dental;
(II) For investment interest, as defined in § 163(d) of the Internal Revenue Code of 1986; and
(III) Under § 165(a) of the Internal Revenue Code of 1986, for casualty or theft losses described in § 165(c)(2) and (3) of the Internal Revenue Code of 1986, or for losses described in § 165(d) of the Internal Revenue Code of 1986.
(C) This subsection shall be applied after the application of any other limitation on the allowance of any itemized deduction.
(D) This subsection shall not apply to any estate or trust.
(d) Deductions not allowed. No deductions shall be allowed for the following:
(1) Income taxes;
(2) Franchise taxes imposed by this chapter ;
(3) S corporation income. Any deduction passing to a stockholder in a small business corporation as defined in § 1371 of the Internal Revenue Code of 1954, making an election under § 1372(a) of the Internal Revenue Code of 1954, or an S Corporation as defined in § 1361(a) and (b) of the Internal Revenue Code of 1986, making an election under § 1362(a) of the Internal Revenue Code of 1986, that is otherwise deductible under the provisions of subsection (a) of this section and that was allowable in determining the taxable income of the small business corporation or S Corporation subject to tax under the provisions of subchapter VII of this chapter ;
(4) Qualified business income. A deduction allowed under § 63(b)(3) or § 199A of the Internal Revenue Code of 1986;
(5) Business deductions. Any deduction not allowed under § 47-1803.03 or in excess of a deduction allowed but limited under § 47-1803.03 ;
(6) Qualified tips. Any deduction allowed for qualified tips under § 224 of the Internal Revenue Code of 1986;
(7) Qualified overtime compensation. A deduction allowed for qualified overtime compensation under § 225 of the Internal Revenue Code of 1986;
(8) Personal car loan interest. Any deduction for personal car loan interest allowed under § 163(h)(4) of the Internal Revenue Code of 1986; and
(9) Senior deduction. Any deduction for an enhanced senior deduction allowed under § 151(d)(5)(C) of the Internal Revenue Code of 1986.
(e) Additional deductions allowed. The following additional deductions are allowed as deductions from gross income in computing net income of any individual, estate, or trust, as the case may be:
(1) Classroom teacher expenses.
(A) For taxable years beginning on or after January 1, 2006, an individual who has been a classroom teacher in a public school or public charter school in the District of Columbia for the entire year for which the individual is filing or for the entire year prior to the year for which the individual is filing and is approved for teaching by the District of Columbia Public Schools may deduct from gross income:
(i) The amount the individual paid during the year for basic classroom materials and supplies necessary for teaching; provided, that the deduction shall not exceed $500 per year, per individual, whether the individual files individually or jointly; and
(ii) The amount the individual paid during the year as tuition and fees for post-graduate education, professional development, or state licensing examination and testing required for, or related to, improving teacher credentials or maintaining professional certification; provided, that the deduction shall not exceed $1,500 per year, per individual, whether the individual files individually or jointly.
(B) The deductions under subparagraph (A) of this paragraph shall not be allowed to the extent the same expenses were claimed by the individual in computing federal adjusted gross income for the same taxable year under the Internal Revenue Code 1986.
(2) Capital Gains from a Qualified Opportunity Fund. The capital gains deduction for investing in a qualified opportunity fund in the same manner as set forth in § 47-1803.03(a)(20) .