For the purpose of this chapter, the term:
(1) “Council” means the Council of the District of Columbia.
(2) “Decedent” means a deceased person who died on or after April 1, 1987.
(3) “District” means the District of Columbia.
(3A) “Domestic partner” shall have the same meaning as provided in § 32-701(3).
(4) “Federal credit” means:
(A) For a decedent whose death occurs on or after April 1, 1987, but prior to January 1, 2002, the maximum amount of credit for state death taxes allowable by section 2011 of the United States Internal Revenue Code of 1954, approved August 6, 1954 (68A Stat. 3; 26 U.S.C. § 1 et seq.), as it existed on January 1, 1986.
(B) For a decedent whose death occurs on or after January 1, 2002:
(i) The maximum amount of credit for state death taxes allowed by section 2011 of the Internal Revenue Code;
(ii) Any scheduled increase in the unified credit provided in section 2010 of the Internal Revenue Code or thereafter shall not apply and the amount of the unified credit shall be $220,550; and
(iii) An estate tax return shall not be required to be filed if the decedent's gross estate does not exceed $675,000.
(C) For a decedent whose death occurs on or after January 1, 2003:
(i) The maximum amount of credit for state death taxes allowed by section 2011 of the Internal Revenue Code;
(ii) Any scheduled increase in the unified credit provided in section 2010 of the Internal Revenue Code or thereafter shall not apply and the amount of the unified credit shall be $345,800; and
(iii) An estate tax return shall not be required to be filed if the decedent's gross estate does not exceed $1 million.
(5) “Gross estate” means:
(A) For a decedent whose death occurs prior to January 1, 2008, the meaning defined in the Internal Revenue Code.
(B) For a decedent whose death occurs on or subsequent to January 1, 2008, the meaning defined in the Internal Revenue Code, except that for the purpose of calculating District estate taxes, gross estate shall be calculated as if federal estate tax law recognized a domestic partner in the same manner as a spouse.
(6) “Internal Revenue Code” means the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 1 et seq.), in effect for federal estate tax purposes on January 1, 2001, unless a different meaning is clearly required by the provisions of this chapter.
(7) “Mayor” means the Mayor of the District of Columbia.
(8) “Nonresident” means a decedent who was domiciled outside the District at his death.
(9) “Personal representative” means the personal representative or other person appointed by the court to administer the property of the decedent. If there is no personal representative or other person appointed, qualified, and acting within the District, then any person in actual or constructive possession of any property having a situs in the District that is included in the federal gross estate of the decedent shall be deemed to be a personal representative to the extent of the property and the District estate tax due with respect to the property.
(10) “Resident” means a decedent who was domiciled in the District at his or her death.
(11) “State” means any state, territory, or possession of the United States and the District.
(12) “Taxable estate” means:
(A) For a decedent whose death occurs prior to January 1, 2008, the meaning defined in section 2501 of the Internal Revenue Code of 1954.
(B) For a decedent whose death occurs on or subsequent to January 1, 2008, the meaning defined in section 2501 of the Internal Revenue Code of 1954, except that for the purpose of calculating District estate taxes, taxable estate shall be calculated as if federal estate tax law recognized a domestic partner in the same manner as a spouse.
(13) “Value” means value as finally determined for federal estate tax purposes under the Internal Revenue Code of 1954.
CREDIT(S)
(Feb. 24, 1987, D.C. Law 6-168, § 2, 33 DCR 7008; Feb. 28, 1987, D.C. Law 6-209, § 402(a), 34 DCR 689; June 24, 1987, D.C. Law 7-9, § 3, 34 DCR 3283; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 5, 2003, D.C. Law 14-307, § 1402(a), 49 DCR 11664; Nov. 13, 2003, D.C. Law 15-39, § 2102(a), 50 DCR 5668; Mar. 2, 2007, D.C. Law 16-191, § 109(e), 53 DCR 6794; Sept. 12, 2008, D.C. Law 17-231, § 41(o), 55 DCR 6758.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-3701.
Effect of Amendments
D.C. Law 14-307 rewrote pars. (4), (5), and (6) which had read as follows:
“(4) ‘Federal credit’ means:
“(A) For a decedent whose death occurs on or after April 1, 1987, but prior to January 1, 2002, the maximum amount of credit for state death taxes allowable by section 2011 of the United States Internal Revenue Code of 1954, approved August 6, 1954 (68A Stat. 3; 26 U.S.C. § 1 et seq.), as it existed on January 1, 1986.
“(B) For a decedent whose death occurs on or after January 1, 2002:
“(i) The maximum amount of credit for state death taxes allowed by section 2011 of the Internal Revenue Code;
“(ii) Any scheduled increase in the unified credit provided in section 2010 of the Internal Revenue Code or thereafter shall not apply and the amount of the unified credit shall be $675,000; and
“(iii) An estate tax return shall not be required to be filed if the decedent's gross estate does not exceed $675,000.
“(5) ‘Gross estate’ means gross estate as defined in § 2031 of the Internal Revenue Code of 1954.
“(6) ‘Internal Revenue Code of 1954’ means the Internal Revenue Code of 1954 (26 U.S.C. § 101 et seq.), in effect for federal estate tax purposes on January 1, 1986.”
D.C. Law 15-39, in par. (4)(B), substituted “$345,800” for “$675,000” in subpar. (ii), and substituted “$1 million” for “$675,000” in subpar. (iii).
D.C. Law 16-191 rewrote par. (4)(B) and added par. (4)(C). Prior to amendment, par. (4)(B) read as follows:
“(B) For a decedent whose death occurs on or after January 1, 2002:
“(i) The maximum amount of credit for state death taxes allowed by section 2011 of the Internal Revenue Code;
“(ii) Any scheduled increase in the unified credit provided in section 2010 of the Internal Revenue Code or thereafter shall not apply and the amount of the unified credit shall be $345,800; and”
“(iii) An estate tax return shall not be required to be filed if the decedent's gross estate does not exceed $1 million.”
D.C. Law 17-231 added par. (3A); and rewrote pars. (5) and (12), which had read as follows:
“(5) ‘Gross estate’ means gross estate as defined in the Internal Revenue Code.”
“(12) ‘Taxable estate’ means taxable estate as defined in 2051 of the Internal Revenue Code of 1954.”
Temporary Amendments of Section
For temporary (225 day) amendment of section, see § 2 of Inheritance and Estate Tax Temporary Act of 2002 (D.C. Law 14-227, March 25, 2003, law notification 50 DCR 2740).
For temporary (225 day) amendment of section, see § 2 of Inheritance and Estate Tax Clarification Temporary Act of 2004 (D.C. Law 15-119, March 30, 2004, law notification 51 DCR 3806).
Section 2 of D.C. Law 15-315, in par. (4), rewrote subpar. (B), and added subpar. (C) to read as follows:
“(B) For a decedent whose death occurs on or after January 1, 2002:
“(i) The maximum amount of credit for state death taxes allowed by section 2011 of the Internal Revenue Code;
“(ii) Any scheduled increase in the unified credit provided in section 2010 of the Internal Revenue Code or thereafter shall not apply and the amount of the unified credit shall be $675,000; and
“(iii) An estate tax return shall not be required to be filed if the decedent's gross estate does not exceed $675,000.
“(C) For a decedent whose death occurs on or after January 1, 2003:
“(i) The maximum amount of credit for state death taxes allowed by section 2011 of the Internal Revenue Code;
“(ii) Any scheduled increase in the unified credit provided in section 2010 of the Internal Revenue Code or thereafter shall not apply and the amount of the unified credit shall be $345,800; and
“(iii) An estate tax return shall not be required to be filed if the decedent's gross estate does not exceed $1 million.”
Section 4(b) of D.C. Law 15-315 provides that the act shall expire after 225 days of its having taken effect.
Section 2 of D.C. Law 16-62 amended par. (4)(B) and added par. (4)(C) to read as follows:
“(B) For a decedent whose death occurs on or after January 1, 2002:
“(i) The maximum amount of credit for state death taxes allowed by section 2011 of the Internal Revenue Code;
“(ii) Any scheduled increase in the unified credit provided in section 2010 of the Internal Revenue Code or thereafter shall not apply and the amount of the unified credit shall be $130,300; and
“(iii) An estate tax return shall not be required to be filed if the decedent's gross estate does not exceed $675,000.
“(C) For a decedent whose death occurs on or after January 1, 2003:
“(i) The maximum amount of credit for state death taxes allowed by section 2011 of the Internal Revenue Code;
“(ii) Any scheduled increase in the unified credit provided in section 2010 of the Internal Revenue Code or thereafter shall not apply and the amount of the unified credit shall be $345,800; and
“(iii) An estate tax return shall not be required to be filed if the decedent's gross estate does not exceed $1 million.”
Section 4(b) of D.C. Law 16-62 provides that the act shall expire after 225 days of its having taken effect.
Emergency Act Amendments
For temporary (90 day) amendment of section, see § 1402(a) of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700).
For temporary (90 day) amendment of section, see § 2 of Inheritance and Estate Tax Emergency Act of 2002 (D.C. Act 14-448, July 23, 2002, 49 DCR 7865).
For temporary (90 day) amendment of section, see § 2 of Inheritance and Estate Tax Congressional Review Emergency Act of 2002 (D.C. Act 14-507, October 23, 2002, 49 DCR 10219).
For temporary (90 day) amendment of section, see § 1402(a) of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151).
For temporary (90 day) amendment of section, see § 1402(a) of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499).
For temporary (90 day) amendment of section, see § 2002(a) of Fiscal Year 2004 Budget Support Emergency Act of 2003 (D.C. Act 15-105, June 20, 2003, 50 DCR 5613).
For temporary (90 day) amendment of section, see § 2002(a) of Fiscal Year 2004 Budget Support Congressional Review Emergency Act of 2003 (D.C. Act 15-149, September 22, 2003, 50 DCR 8360).
For temporary (90 day) amendment of section, see § 2 of Estate and Inheritance Tax Clarification Emergency Act of 2003 (D.C. Act 15-281, December 18, 2003, 51 DCR 187).
For temporary (90 day) amendment of section, see § 2 of Estate and Inheritance Tax Clarification Congressional Review Emergency Act of 2004 (D.C. Act 15-398, March 18, 2004, 51 DCR 3630).
For temporary (90 day) amendment of section, see § 2 of Estate and Inheritance Tax Clarification Emergency Act of 2004 (D.C. Act 15-620, November 30, 2004, 51 DCR 11455).
For temporary (90 day) amendment of section, see § 2 of Estate and Inheritance Tax Clarification Congressional Review Emergency Act of 2005 (D.C. Act 16-32, February 17, 2005, 52 DCR 3016).
For temporary (90 day) amendment of section, see § 2 of Estate and Inheritance Tax Clarification Emergency Act of 2005 (D.C. Act 16-203, November 17, 2005, 52 DCR 10513).
For temporary (90 day) amendment of section, see § 2 of Estate and Inheritance Tax Clarification Congressional Review Emergency Act of 2006 (D.C. Act 16-283, February 27, 2006, 53 DCR 1633).
For temporary (90 day) amendment of section, see § 2 of Estate and Inheritance Tax Clarification Emergency Act of 2006 (D.C. Act 16-510, October 25, 2006, 53 DCR 9082).
For temporary (90 day) amendment of section, see § 25(e) of Finance and Revenue Technical Amendments Second Emergency Amendment Act of 2006 (D.C. Act 16-585, December 28, 2006, 54 DCR 340).
Legislative History of Laws
Law 6-168, the “Inheritance and Estate Tax Revision Act of 1986,” was introduced in Council and assigned Bill No. 6-372, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on September 23, 1986 and October 7, 1986, respectively. Signed by the Mayor on October 27, 1986, it was assigned Act No. 6-217 and transmitted to both Houses of Congress for its review.
Law 6-209, the “Tax Amnesty Act of 1986,” was introduced in Council and assigned Bill No. 6-398, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on November 25, 1986 and December 16, 1986 respectively. Signed by the Mayor on January 8, 1987, it was assigned Act No. 6-269 and transmitted to both Houses of Congress for its review.
Law 7-9, the “D.C. Income and Franchise Tax Conformity and Inheritance and Estate Tax Revision Act of 1986 Amendment Act of 1987,” was introduced in Council and assigned Bill No. 7-129, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on March 31, 1987 and April 14, 1987, respectively. Signed by the Mayor on May 6, 1987, it was assigned Act No. 7-20 and transmitted to both Houses of Congress for its review.
For Law 14-307, see notes following § 47-903.
Law 15-39, the “Fiscal Year 2004 Budget Support Act of 2003”, was introduced in Council and assigned Bill No. 15-218, which was referred to Committee on Whole. The Bill was adopted on first and second readings on May 6, 2003, and June 3, 2003, respectively. Signed by the Mayor on June 20, 2003, it was assigned Act No. 15-106 and transmitted to both Houses of Congress for its review. D.C. Law 15-39 became effective on November 13, 2003.
Law 15-315, the “Estate and Inheritance Tax Clarification Temporary Act of 2004”, was introduced in Council and assigned Bill No. 15-1109, and was retained by Council. The Bill was adopted on first and second readings on November 9, 2004, and December 7, 2004, respectively. Signed by the Mayor on January 4, 2005, it was assigned Act No. 15-712 and transmitted to both Houses of Congress for its review. D.C. Law 15-315 became effective on April 8, 2005.
For Law 16-191, see notes following § 47-2425.
For Law 17-231, see notes following § 47-802.
Effective Dates
Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987.
References in Text
Section 2011 of the Internal Revenue Code, referred to in par. (4)(B)(i), is classified to 26 U.S.C.A. § 2011.
Section 2010 of the Internal Revenue Code, referred to in par. (4)(B)(ii), is classified to 26 U.S.C.A. § 2010.
Miscellaneous Notes
Section 2103 of D.C. Law 15-39 provides: “Section 2102 shall apply as of January 1, 2003.”
Short title of title XXI of Law 15-39: Section 2101 of D.C. Law 15-39 provided that title XXI of the act may be cited as the Inheritance and Estate Tax Parity Act of 2003.
Section 109(f) of D.C. Law 16-191 provides: “Subsections (b) and (c) of this section shall apply as of April 1, 2004.”