District of Columbia § 47-1818.06 Tax credits to Qualified Social E-Commerce Companies; exceptions.

District of Columbia Statutes

§ 47-1818.06 — Tax credits to Qualified Social E-Commerce Companies; exceptions.

District of Columbia § 47-1818.06

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

Ch. 18Income and Franchise Taxes.

Subch. XVIIIQualified Social Electronic Commerce Companies.

This text of District of Columbia § 47-1818.06 (Tax credits to Qualified Social E-Commerce Companies; exceptions.) 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 § 47-1818.06 (2026).

Text

A Qualified Social E-Commerce company that utilizes, or is the beneficiary of, any of the following tax abatements, exemptions, or waivers during the abatement period shall not be eligible for the abatements pursuant to § 47-1818.02 , and further, the utilization of, or being the beneficiary of, the abatements provided for in § 47-1818.02 shall disqualify a Qualified Social E-Commerce Company from eligibility for any of the following tax abatements, exemptions, or waivers:

(1)The real property tax abatement for certain commercial properties provided in § 47-811.03 .

(2)Earning and allowance of wage tax credits against the tax imposed by § 47-1817.06 , as provided in § 47-1817.03 , during calendar years 2010 through 2015, unless the amount of such credits earned exceeds $15 million, in

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A Qualified Social E-Commerce company that utilizes, or is the beneficiary of, any of the following tax abatements, exemptions, or waivers during the abatement period shall not be eligible for the abatements pursuant to § 47-1818.02 , and further, the utilization of, or being the beneficiary of, the abatements provided for in § 47-1818.02 shall disqualify a Qualified Social E-Commerce Company from eligibility for any of the following tax abatements, exemptions, or waivers:

(1) The real property tax abatement for certain commercial properties provided in § 47-811.03 .

(2) Earning and allowance of wage tax credits against the tax imposed by § 47-1817.06 , as provided in § 47-1817.03 , during calendar years 2010 through 2015, unless the amount of such credits earned exceeds $15 million, in which case the credit amount in excess of $15 million may be allowed as a credit against the tax imposed by § 47-1817.06 , as provided in § 47-1817.03 .

(3) [Repealed].