Statutes, codes, and regulations
District of Columbia Official Code
Division VIII - GENERAL LAWSTitle 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEESChapter 18 - INCOME AND FRANCHISE TAXES
Subchapter VII_B - WHEELCHAIR-ACCESSIBLE VEHICLE TAX CREDIT.
Section 47-1807.63 - [Not funded.] Wheelchair-accessible vehicle tax credit eligibility

D.C. Code § 47-1807.63

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Current through codified legislation effective October 30, 2024
Section 47-1807.63 - [Not funded.] Wheelchair-accessible vehicle tax credit eligibility

The Mayor shall approve any wheelchair-accessible vehicle tax credits allowed by § 47-1807.62 if a person, corporation, partnership, or association:

(1) Upgrades a vehicle to make it a wheelchair-accessible vehicle; or
(2) Purchases a wheelchair-accessible vehicle.

D.C. Code § 47-1807.63

Apr. 7, 2017, D.C. Law 21-242, § 3(c), 64 DCR 1608; Sept. 11, 2019, D.C. Law 23-16, § 7186, 66 DCR 8621.

Applicability

Applicability of D.C. Law 21-242: § 4 of D.C. Law 21-242 provided that the creation of this section by § 3(c) of D.C. Law 21-242 is subject to the inclusion of the law's fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.