*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.*

[Repealed].

History

July 16, 1947, 61 Stat. 343, ch. 258, art. I, title VI, § 2

May 27, 1949, 63 Stat. 132, ch. 146, title IV, § 412

Mar. 31, 1956, 70 Stat. 70, ch. 154, § 6

Sept. 4, 1957, 71 Stat. 605, Pub. L. 85-281, § 2

Oct. 21, 1975, D.C. Law 1-23, title VI, § 601(8), 22 DCR 2109

Oct. 1, 1987, D.C. Law 7-29, § 2(f)(1), 34 DCR 5097

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

Oct. 20, 2005, D.C. Law 16-33, § 1046(b), 52 DCR 7503

May 12. 2006, D.C. Law 16-98, § 2(e), 53 DCR 1869

Mar. 2, 2007, D.C. Law 16-191,§ 5(c), 53 DCR 6794

Mar. 14, 2007, D.C. Law 16-292, § 2(c), 54 DCR 1080

Sept. 18, 2007, D.C. Law 17-20, § 1052, 54 DCR 7052

Mar. 3, 2010, D.C. Law 18-111, § 7241(d), 57 DCR 181

Feb. 26, 2015, D.C. Law 20-155, § 7012(c)(4), 61 DCR 9990

Oct. 22, 2015, D.C. Law 21-36, § 7040, 62 DCR 10905

Oct. 8, 2016, D.C. Law 21-160, § 7028(c)(3)

Dec. 13, 2017, D.C. Law 22-33, § 7172(b)

Sept. 18, 2024, D.C. Law 25-217, § 8002(j)

Feb. 12, 2026, D.C. Law 26-89, § 2(h)

Short Title

Short title: Section 1051 of D.C. Law 17-20 provided that subtitle F of title I of the act may be cited as the “Personal Exemption Increase Act of 2007”.

Emergency Legislation

For temporary (90 days) amendment of this section, see § 8 of the Fiscal Year 2016 Budget Support Clarification Congressional Review Emergency Amendment Act of 2016 (D.C. Act 21-307, Feb. 18, 2016, 63 DCR 2182).

For temporary (90 days) amendment of section, see § 8 of the Fiscal Year 2016 Second Budget Support Clarification Emergency Amendment Act of 2015 (D.C. Act 21-202, Nov. 23, 2015, 62 DCR 15276).

For temporary (90 days) amendment of this section, see § 7016(q) of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).

For temporary (90 days) amendment of this section, as amended by D.C. Law 20-155, § 7012(c), see § 2(l)(2)(C) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-587, January 13, 2015, 62 DCR 1294, 21 STAT 758).

For temporary (90 days) amendment of this section, see § 7012(c)(4) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).

For temporary (90 days) amendment of this section, as amended by D.C. Law 20-155, § 7012(c), see § 2(l)(2)(C) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-461, November 6, 2014, 61 DCR 11784, 20 STAT 4368).

For temporary (90 days) amendment of this section, see § 7012(c)(4) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).

For temporary (90 days) amendment of this section, see § 7112(a)(4) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).

For temporary (90 day) amendment of section, see § 7241(d) of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).

For temporary (90 day) amendment of section, see § 7241(d) of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).

For temporary (90 day) amendment of section, see § 7111(d) of Fiscal Year 2010 Budget Support Emergency Act of 2009 (D.C. Act 18-187, August 26, 2009, 56 DCR 7374).

For temporary (90 day) amendment of section, see §§ 1052, 1053 of Fiscal Year 2008 Budget Support Emergency Act of 2007 (D.C. Act 17-74, July 25, 2007, 54 DCR 7549).

For temporary (90 day) amendment of section, see §§ 1046(b), 1047, of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667).

For temporary (90 days) amendment of this section, see § 7172(b) of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).

For temporary (90 days) amendment of this section, see § 7172(b) of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).

For temporary (90 days) amendment of this section, see § 8002(j) of Fiscal Year 2025 Budget Support Emergency Act of 2024 (D.C. Act 25-506, July 15, 2024, 71 DCR 8406).

For temporary (90 days) amendment of this section, see § 2(h) 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 § 16 of the Fiscal Year 2016 Budget Support Clarification Temporary Amendment Act of 2015 (D.C. Law 21-76, Feb. 27, 2016, 63 DCR 264).

For temporary (225 days) amendment of this section, see § 2(n) of the Fiscal Year 2015 Budget Support Clarification Temporary Amendment Act of 2014 (D.C. Law 20-179, March 7, 2015, 62 DCR 424).

For temporary (225 days) amendment of this section, see § 2(h) 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).

Effect of Amendments

The 2015 amendment by D.C. Law 21-36 rewrote (c); added “For tax years beginning after December 31, 2014” in (h-1)(1); and deleted “and subject to Section 47-1806.04(e)” following “in accordance with § 47-181” in (i)(2).

The 2015 amendment by D.C. Law 20-155 rewrote (c); added “Until Section 47-181(c)(I) is implemented” in (d) and (e); rewrote (f)(1)(A); and added (h-1).

D.C. Law 18-111, in subsecs. (f)(1)(A) and (i), substituted “beginning January 1, 2013,” for “beginning January 1, 2009,”.

D.C. Law 17-20, in subsecs. (f)(1)(A) and (i), substituted “$1,675, increased annually, beginning January 1, 2009, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50)” for “$1,500”.

D.C. Law 16-292 substituted “spouse (or domestic partner)” for “spouse” throughout the section.

D.C. Law 16-191, in subsec. (f)(1)(A), validated a previously made technical correction.

D.C. Law 16-98, in subpar. (f)(1)(A), substituted “$2,400, increased annually, beginning January 1, 2008, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50)” for “$1,500”; in subsec. (i), substituted “$2,400, increased annually, beginning January 1, 2008, by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50)” for “$1,500”.

D.C. Law 16-33, rewrote subsecs. (f)(1)(A) and (i).

Prior Codifications

1973 Ed., § 47-1567a.

1981 Ed., § 47-1806.2.

Section References

This section is referenced in § 47-1801.04, § 47-1806.01, and § 47-1809.05.

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.