CREDIT(S)
(July 16, 1947, 61 Stat. 357, ch. 258, art. I, title XIII, § 5; Mar. 31, 1956, 70 Stat. 79, ch. 154, § 14; Oct. 21, 1975, D.C. Law 1-23, title VI, § 606, 22 DCR 2113; Sept. 13, 1980, D.C. Law 3-92, § 503(d), 27 DCR 3390; Sept. 21, 1988, D.C. Law 7-141, § 2(i), 35 DCR 5398; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(dd)(2), 48 DCR 334.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-1813.5.
1973 Ed., § 47-1589d.
Legislative History of Laws
For legislative history of D.C. Law 1-23, see Historical and Statutory Notes following § 47-1801.04.
For legislative history of D.C. Law 3-92, see Historical and Statutory Notes following § 47-1803.03.
For legislative history of D.C. Law 7-141, see Historical and Statutory Notes following § 47-1801.04.
For Law 13-305, see notes under § 47-901.
Miscellaneous Notes
Section 410(d) of D.C. Law 13-305 provides: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”