§ 47-860.01

D.C. Code § 47-860.01

Tax abatements for housing in downtown – Definitions.

Effective Dec 6, 2025Sept. 21, 2022, D.C. Law 24-167, § 7082(b); Dec. 6, 2025, D.C. Law 26-55, § 2122(a)

  1. (a) For the purposes of §§ 47-860.01 through 47-860.04, the term:

    1. (1) "Certified business enterprise" means a business enterprise or joint venture certified pursuant to Subchapter IX-A of Chapter 2 of Title 2.

    2. (2) "Eligible area" means:

      1. (A) [Repealed].
      2. (B) [Repealed].
      3. (C) The geographic area contained in the Central Washington Area Element, as set forth in [The Comprehensive Plan Amendment Act of 2021], plus 1,750 linear feet within the District in any direction beyond the area's boundaries;
      4. (D) The geographic area contained in the Near Northwest Area Element, as set forth in Volume 2 of the Comprehensive Plan Amendment Act of 2021, plus 1,750 linear feet within the District in any direction beyond the area's boundaries; and
      5. (E) Any other portion of the District with a concentration of commercial office property and high commercial vacancy rates, as designated by the Mayor.
    3. (3) "First Source Agreement" means an agreement with the District government governing certain obligations pursuant to § 2-219.03 and Mayor's Order 83-265, dated November 9, 1983, regarding job creation and employment.
    4. (4) "Inclusionary Zoning Program" means the provisions of Subchapter II-A of Chapter 10 of Title 6 ("Inclusionary Zoning Act"), and Chapter 10 of Title 11-C of the District of Columbia Municipal Regulations (11-C DCMR § 1000.1 et seq.), and the regulations and administrative issuances promulgated under the Inclusionary Zoning Act.
    5. (5) "Median family income" has the meaning set forth in § 6-1041.01(5).

Emergency Legislation

For temporary (90 days) creation of this section, see § 7082(b) of Fiscal Year 2023 Budget Support Emergency Act of 2022 (D.C. Act 24-470, July 13, 2022, 69 DCR 008707).

For temporary (90 days) amendment of this section, see § 2122(a) of Fiscal Year 2026 Budget Support Emergency Act of 2025 (D.C. Act 26-146, Sept. 3, 2025, 72 DCR 9623).

For temporary (90 days) amendment of this section, see § 2122(a) of Fiscal Year 2026 Budget Support Congressional Review Emergency Act of 2025 (D.C. Act 26-210, Nov. 24, 2025, 72 DCR 13514).

History

Sept. 21, 2022, D.C. Law 24-167, § 7082(b)

Dec. 6, 2025, D.C. Law 26-55, § 2122(a)

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