District of Columbia Code Division I. Government of District. § 6-1504. Tax incentives for businesses in economic development zones.

(a) Any incorporated or unincorporated business entity that has a place of business located within an economic development zone shall be qualified for tax incentives if:

(b) The resolution approving the qualification for tax incentives pursuant to subsection (a)(1) of this section shall:

(c) For purposes of an incorporated or unincorporated business entity's eligibility for the tax credits provided under §§ 47-1807.04, 47-1807.05, and 47-1808.04, the Mayor shall certify any employee who is a resident of the District of Columbia who received an annual income equal to or less than 150% of the lower living standard income level, as that term is defined in 29 U.S.C. § 1503, in the 12 months immediately preceding the commencement of his employment by the qualified incorporated or unincorporated business and is not a qualified summer youth as defined in 26 U.S.C. § 51.

(d) The following tax incentives shall be available to a qualified incorporated or unincorporated business: