District of Columbia § 47-4808 Expiration of credits.

District of Columbia Statutes

§ 47-4808 — Expiration of credits.

District of Columbia § 47-4808

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

Ch. 48District of Columbia Low-Income Housing Tax Credit

This text of District of Columbia § 47-4808 (Expiration of credits.) 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 § 47-4808 (2026).

Text

Except for unused credits carried forward pursuant to § 47-4803(c) and for credits claimed under regulations promulgated by the Department consistent with the special rule set forth in section 42(f)(2) of the 1986 Internal Revenue Code  , as amended and in effect for the taxable year, a project shall not be eligible for any District of Columbia low-income housing tax credits for more than 11 taxable years.

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Except for unused credits carried forward pursuant to § 47-4803(c) and for credits claimed under regulations promulgated by the Department consistent with the special rule set forth in section 42(f)(2) of the 1986 Internal Revenue Code , as amended and in effect for the taxable year, a project shall not be eligible for any District of Columbia low-income housing tax credits for more than 11 taxable years.