Section 47-1806.03 - Tax on residents and nonresidents - Imposition and rates(a)(1) In the case of a taxable year beginning after December 31, 1986, there is imposed on the taxable income of every resident a tax determined in accordance with the following table: If the taxable income is: | The tax is: |
Not over $10,000 | 6% of the taxable income. |
Over $10,000 but not over $20,000 | $600, plus 8% of the excess over $10,000. |
Over $20,000 | $1,400, plus 10% of the excess over $20,000. |
(2) In the case of a taxable year beginning after December 31, 1987, there is imposed on the taxable income of every resident a tax determined in accordance with the following table: | If the taxable income is: | The tax is: |
| Not over $10,000 | 6% of the taxable income. |
| Over $10,000 but not over $20,000 ....... | $600, plus 8% of the excess over $10,000. |
| Over $20,000 | $1,400, plus 9.5% of the excess over $20,000. |
(3) In the case of a taxable year beginning after December 31, 1999, there is imposed on the taxable income of every resident a tax determined in accordance with the following table: | If the taxable income is: | The tax is: |
| Not over $10,000 | 5% of the taxable income. |
| Over $10,000 but not over $20,000 ....... | $500, plus 7.5% of the excess over $10,000. |
| Over $20,000 | $1,250, plus 9.5% of the excess over $20,000. |
(4)(A) In the case of a taxable year beginning after December 31, 2000, there is imposed on the taxable income of every resident a tax determined in accordance with the following table: | If the taxable income is: | The tax is: |
| Not over $10,000 | 5% of the taxable income. |
| Over $10,000 but not over $30,000 ....... | $500, plus 7.5% of the excess over $10,000. |
| Over $30,000 | $2,000, plus 9.3% of the excess over $30,000. |
(5)(A) In the case of a taxable year beginning after December 31, 2003, there is imposed on the taxable income of every resident a tax determined in accordance with the following table: | If the taxable income is: | The tax is: |
| Not over $10,000 | 5.0% of the taxable income. |
| Over $10,000 but not over $30,000 ....... | $500, plus 7.5% of the excess over $10,000. |
| Over $30,000 | $2,000, plus 9.0% of the excess over $30,000. |
(B) Subparagraph (A) of this paragraph shall not apply if:(i) The certification by the Chief Financial Officer required by § 47-387.01 demonstrates that the accumulated general fund balance for the immediately preceding fiscal year is less than 5% of the general fund operating budget for the current fiscal year, the nominal GDP growth is less than or equal to 3.5%, or the real GDP growth is less than or equal to 1.7%; or(ii) The Mayor demonstrates, and the Chief Financial Officer certifies, that a proposed budget will not be balanced as required by § 1-206.03(c) if the scheduled tax rate decrease under subparagraph (A) of this paragraph takes effect.(6)(A) In the case of a taxable year beginning after December 31, 2004, there is imposed on the taxable income of every resident a tax determined in accordance with the following table: Over $40,000 | The tax is: |
Not over $10,000 |
Over $10,000 but not over $40,000 | $450, plus 7% of the excess over $10,000. |
Over $40,000 | $2,550, plus 8.7% of the excess over $40,000 . |
(B) Subparagraph (A) of this paragraph shall not apply if:(i) The certification by the Chief Financial Officer required by § 47-387.01 demonstrates that the accumulated general fund balance for the immediately preceding fiscal year is less than 5% of the general fund operating budget for the current fiscal year, the nominal GDP growth is less than or equal to 3.5%, or the real GDP growth is less than or equal to 1.7%; or(ii) The Mayor demonstrates, and the Chief Financial Officer certifies, that a proposed budget will not be balanced as required by § 1-206.03(c) if the scheduled tax rate decrease under subparagraph (A) of this paragraph takes effect.(C) If the rate reduction scheduled for the previous year was not implemented, the rate imposed by this paragraph shall be the last unimplemented percentage decrease scheduled for a previous year, instead of that prescribed by this paragraph.(7)(A) In the case of a taxable year beginning after December 31, 2005, there is imposed on the taxable income of every resident a tax determined in accordance with the following table: If the taxable income is: | The tax is: |
Not over $10,000 | 4% of the taxable income. |
Over $10,000 but not over $40,000 | $400, plus 6% of the excess over $10,000 . |
Over $40,000 | $2,200, plus 8.5% of the excess over $40,000. |
(B) Subparagraph (A) of this paragraph shall not apply if:(i) The certification by the Chief Financial Officer required by § 47-387.01 demonstrates that the accumulated general fund balance for the immediately preceding fiscal year is less than 5% of the general fund operating budget for the current fiscal year, the nominal GDP growth is less than or equal to 3.5%, or the real GDP growth is less than or equal to 1.7%; or(ii) The Mayor demonstrates, and the Chief Financial Officer certifies, that a proposed budget will not be balanced as required by § 1-206.03(c) if the scheduled tax rate decrease under subparagraph (A) of this paragraph takes effect.(C) If the rate reduction scheduled for the previous year was not implemented, the rate imposed by this paragraph shall be the last unimplemented percentage decrease scheduled for a previous year, instead of that prescribed by this paragraph.(8)(A) In the case of a taxable year beginning after December 31, 2011, there is imposed on the taxable income of every resident a tax determined in accordance with the following table: If the taxable income is: | The tax is: |
Not over $10,000 | 4% of the taxable income. |
Over $10,000 but not over $40,000 | $400, plus 6% of the excess over $10,000. |
Over $ 40,000 but not over $ 350,000 | $ 2,200, plus 8.5% of the excess over $ 40,000. |
Over $ 350,000 | $ 28,550, plus 8.95% of the excess above $ 350,000. |
(B) This paragraph shall expire on January 1, 2015.(9)In the case of the taxable year beginning after December 31, 2014, there is imposed on the taxable income of every resident a tax determined in accordance with the following table: If the taxable income is:.... | The tax is: |
Not over $10,000 | 4% of the taxable income. |
Over $ 10,000 but not over $ 40,000 | $400, plus 6% of the excess over $ 10,000. |
Over $ 40,000 but not over $ 60,000 | $2,200, plus 7% of the excess over $ 40,000. |
Over $ 60,000 but not over $ 350,000 | $3,600, plus 8.5% of the excess over $ 60,000. |
Over $350,000 | $28,250, plus 8.95% of the excess above $350,000. |
(10) In the case of taxable years beginning after December 31, 2015, there is imposed on the taxable income of every resident a tax determined in accordance with the following table: Not over $10,000 | 4% of the taxable income. |
Over $10,000 but not over $40,000 | $400, plus 6% of the excess over $ 10,000. |
Over $ 40,000 but not over $ 60,000 | $2,200, plus 6.5% of the excess over $ 40,000. |
Over $ 60,000 but not over $ 350,000 | $3,500, plus 8.5% of the excess over $ 60,000. |
Over $350,000 but not over $1,000,000 | $28,150, plus 8.75% of the excess above $350,000. |
Over $1,000,000 | $85,025, plus 8.95% of the excess above $1,000,000. |
(11) In the case of taxable years beginning after December 31, 2021, there is imposed on the taxable income of every resident a tax determined in accordance with the following table: Not over $10,000 | 4% of the taxable income |
Over $10,000 but not over $40,000 | $400, plus 6% of the excess over $10,000 |
Over $40,000 but not over $60,000 | $2,200, plus 6.5% of the excess over $40,000 |
Over $60,000 but not over $250,000 | $3,500, plus 8.5% of the excess over $60,000 |
Over $250,000 but not over $500,000 | $19,650, plus 9.25% of the excess over $250,000 |
Over $500,000 but not over $1,000,000 | $42,775, plus 9.75% of the excess over $500,000 |
Over $1,000,000 | $91,525, plus 10.75% of the excess over $1,000,000 |
SUBTITLE K. EARNED INCOME TAX CREDIT AS BASIC INCOME
(b) In lieu of the method of computation provided for in subsection (a) of this section, individuals may elect to compute the tax in accordance with a tax table prescribed by the Mayor for such taxable year, subject to such rules and regulations as the Mayor may prescribe. The amount of tax to be paid under the tax table prescribed by the Mayor shall be consistent with the tax rates provided for in subsection (a) of this section.(c) An individual not living with a spouse or domestic partner on the last day of the taxable year, for the purposes of this chapter, shall be considered as a single person.(d) This section shall not apply to any return filed by a fiduciary for an estate or trust or to any married (or domestic partner) resident living with his or her spouse (or domestic partner) at any time during the taxable year where such spouse (or domestic partner) files a return and computes the tax thereon without regard to this section.(e) If a spouse or domestic partner living together file separate returns, each shall be treated as a single person for the purposes of this section.Amended by D.C. Law 24-45,§ VII-J-7222, 68 DCR 010163, eff. 11/13/2021.July 16, 1947, 61 Stat. 344, ch. 258, art. I, title VI, §§ 3, 4; May 27, 1949, 63 Stat. 132, ch. 146, title IV, § 413; May 18, 1954, 68 Stat. 117, ch. 218, title XII, § 1201; Mar. 31, 1956, 70 Stat. 70, ch. 154, §§ 7, 8; Sept. 4, 1957, 71 Stat. 606, Pub. L. 85-281, § 5; Sept. 30, 1966, 80 Stat. 858, Pub. L. 89-610, title VII, § 701; Aug. 2, 1968, 82 Stat. 612, Pub. L. 90-450, title II, § 201; June 30, 1970, 84 Stat. 366, Pub. L. 91-297, title IV, § 401; Oct. 21, 1975, D.C. Law 1-23, title VI, § 601(9), 22 DCR 2110; June 15, 1976, D.C. Law 1-70, title XII, § 1201(a), 23 DCR 564; June 11, 1982, D.C. Law 4-118, § 109, 29 DCR 1770; Oct. 1, 1987, D.C. Law 7-29, § 2(f)(2), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 20, 1999, D.C. Law 13-38, § 2702(h), 46 DCR 6373; Oct. 1, 2002, D.C. Law 14-190, § 802(b), 49 DCR 6968; Mar. 14, 2007, D.C. Law 16-292, § 2(d), 54 DCR 1080; Sept. 12, 2008, D.C. Law 17-231, § 41(h), 55 DCR 6758; Sept. 20, 2012, D.C. Law 19-168, § 8009(b), 59 DCR 8025; Sept. 26, 2012, D.C. Law 19-171, § 37(c), 59 DCR 6190; Feb. 26, 2015, D.C. Law 20-155, § 7012(c)(5), 61 DCR 9990; Dec. 13, 2017, D.C. Law 22-33, § 7172(c), 64 DCR 7652.Applicability
Section 7174 of Law 22-33 provided that the changes made to this section by Law 22-33 shall apply as of January 1, 2018.
Tax rate changes, authority of the Council of the District of Columbia, see § 47-504 . .