Skip to main content
Find a Lawyer

District of Columbia Code Division VIII. General Laws. § 47-1818.06. Tax credits to Qualified Social E-Commerce Companies; exceptions.

Current as of January 01, 2024 | Updated by FindLaw Staff

A Qualified Social E-Commerce company that utilizes, or is the beneficiary of, any of the following tax abatements, exemptions, or waivers during the abatement period shall not be eligible for the abatements pursuant to § 47-1818.02, and further, the utilization of, or being the beneficiary of, the abatements provided for in § 47-1818.02 shall disqualify a Qualified Social E-Commerce Company from eligibility for any of the following tax abatements, exemptions, or waivers:

(1) The real property tax abatement for certain commercial properties provided in § 47-811.03.

(2) Earning and allowance of wage tax credits against the tax imposed by § 47-1817.06, as provided in § 47-1817.03, during calendar years 2010 through 2015, unless the amount of such credits earned exceeds $15 million, in which case the credit amount in excess of $15 million may be allowed as a credit against the tax imposed by § 47-1817.06, as provided in § 47-1817.03.

(3) Repealed.

Back to chapter list
Previous part of code Next part of code
Back to chapter list

Cite this article: FindLaw.com - District of Columbia Code Division VIII. General Laws. § 47-1818.06. Tax credits to Qualified Social E-Commerce Companies; exceptions. - last updated January 01, 2024 | https://codes.findlaw.com/dc/division-viii-general-laws/dc-code-sect-47-1818-06/

Read this complete District of Columbia Code Division VIII. General Laws. § 47-1818.06. Tax credits to Qualified Social E-Commerce Companies; exceptions. on Westlaw. Westlaw subscription required.

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.

Was this helpful?

Search all District of Columbia Codes

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About the Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to find an attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard