District of Columbia § 47-1806.01 Tax on residents and nonresidents — “Taxable income” defined.

District of Columbia Statutes

§ 47-1806.01 — Tax on residents and nonresidents — “Taxable income” defined.

District of Columbia § 47-1806.01

Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Ch. 18Income and Franchise Taxes.

Subch. VITax on Residents and Nonresidents.

This text of District of Columbia § 47-1806.01 (Tax on residents and nonresidents — “Taxable income” defined.) 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 § 47-1806.01 (2026).

Text

*NOTE: This section includes amendments by temporary legislation that will expire on September 25, 2026. To view the text of this section after the expiration of all emergency and temporary legislation affecting this section, click this link: Permanent Version .*

For the purposes of this chapter, and unless otherwise required by the context, the term “taxable income” means the entire net income of every resident, in excess of that portion of the entire net income of every nonresident which is subject to tax under §§ 47-1808.01 to 47-1808.06 .

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*NOTE: This section includes amendments by temporary legislation that will expire on September 25, 2026. To view the text of this section after the expiration of all emergency and temporary legislation affecting this section, click this link: Permanent Version .*

For the purposes of this chapter, and unless otherwise required by the context, the term “taxable income” means the entire net income of every resident, in excess of that portion of the entire net income of every nonresident which is subject to tax under §§ 47-1808.01 to 47-1808.06 .