District of Columbia Code Division VIII. General Laws. § 47-4304.01. Defined tax credit related to IRS income adjustments.

(1) The changed or corrected taxable income was based on a federal income tax provision to which District tax law conforms;

(2) The District has not previously adjusted the taxpayer's return to encompass the change or correction;

(3) The tax credit shall be applied over a 4-year period in equal amounts in tax years beginning on or after January 1, 2019.

(4) The credit shall be without overpayment interest; and

(5) In each year in which the credit is taken on a return, the taxpayer shall notify the Office of Tax and Revenue by designating on that return the tax type or types to which the credit shall apply for that year.