*NOTE: This section includes amendments by temporary legislation that will expire on September 25, 2026. To view the text of this section after the expiration of all emergency and temporary legislation affecting this section, click this link: Permanent Version.*

For the purposes of this chapter, and unless otherwise required by the context, the term “taxable income” means the entire net income of every resident, in excess of that portion of the entire net income of every nonresident which is subject to tax under §§ 47-1808.01 to 47-1808.06.

History

July 16, 1947, 61 Stat. 343, ch. 258, art. I, title VI, § 1

enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575

Feb. 12, 2026, D.C. Law 26-89, § 2(g)

Prior Codifications

1973 Ed., § 47-1567.

1981 Ed., § 47-1806.1.

Section References

This section is referenced in § 47-1803.03, § 47-1808.06, and § 47-1809.03.

Emergency Legislation

For temporary (90 days) amendment of this section, see § 2(g) of D.C. Income and Franchise Tax Conformity and Revision Emergency Amendment Act of 2025 (D.C. Act 26-214, Dec. 3, 2025, 72 DCR 13684).

Temporary Legislation

For temporary (225 days) amendment of this section, see § 2(g) of D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025 (D.C. Law 26-89, Feb. 12, 2026, 73 DCR 9).