District of Columbia Code Division VIII. General Laws. § 47-1817.05. Tax credit to Qualified High Technology Companies for wages to qualified disadvantaged employees.

(a) Except as provided in subsection (b) of this section, for taxable years beginning after December 31, 2000, a Qualified High Technology Company shall be allowed a credit against the tax imposed by § 47-1817.06 equal to 50% of the wages paid to a qualified disadvantaged employee, as defined in § 47-1817.04, during the first 24 calendar months of employment.

(b) The credit under subsection (a) of this section shall not be allowed:

(c) Repealed.