District of Columbia Code Division VII. Property. § 42-2853.01. Definitions.

(1) “Administrative costs” means the costs of the Department to administer, manage, and monitor the low-income housing tax credit program, including personnel costs, whether incurred before or after April 8, 2005.

(2) “Department” means the Department of Housing and Community Development.

(3) “Developer” means a person or entity that proposes to cause the construction affordable housing using tax credits provided under the Low-Income Housing Tax Credit Program.

(4) “Fund” means the Low-Income Housing Tax Credit Fund established by § 42-2853.02.

(5) “Low-Income Housing Tax Credit Program” means the program authorized by section 42 of the Internal Revenue Code.

(6) “User fee” means a fee charged by the Department to a developer in connection with the Low-Income Housing Tax Credit Program, including application, reservation, allocation, and monitoring fees.