District Of Columbia § 47-4801(Perm) - Definitions.
Full text of District Of Columbia D.C. Code § 47-4801(Perm) — Definitions., with citation guidance and answers to common questions.
§ 47-4801(Perm). Definitions.
47-4801(Perm)*NOTE: This codification is the most current, due to recent law changes. To see the current law (including emergency and temporary legislation, if relevant) click this link: *
For the purposes of this chapter, the term:
"Administrative costs" means the costs of the Department to administer, manage, and monitor the Low-Income Housing Tax Credit Program, including personnel costs.
"Commissioner" means the Commissioner of the Department of Insurance, Securities, and Banking.
"Department" means the Department of Housing and Community Development, or its successor agency.
"Developer" means a person or entity that proposes to cause the acquisition, rehabilitation, or construction of affordable housing using tax credits provided under the District of Columbia's Low-Income Housing Tax Credit Program.
"Director" means the Director of the Department.
"District of Columbia low-income housing tax credit" means the tax credit established by pursuant to the Low-Income Housing Tax Credit Program.
"District of Columbia low-income housing tax credit" means the tax credit established by pursuant to the Low-Income Housing Tax Credit Program.
More than 5 housing units; and
Units that will be affordable to tenants at an income level no greater than 80% of MFI.
"Federal low-income housing tax credit" means a tax credit claimed pursuant to section 42 of the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 42) ("1986 Internal Revenue Code").
"MFI" means the median family income for a household in the Washington Metropolitan Statistical Area as set forth in the periodic calculation provided by the United States Department of Housing and Urban Development ("HUD"), adjusted for family size, without regard to any adjustments made by HUD for the purposes of the programs it administers.
[Repealed].
[Repealed].
"User fee" means a fee charged by the Department to a developer in connection with the District of Columbia's Low-Income Housing Tax Credit Program, including application, reservation, allocation, and monitoring fees.
Annotations
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-4801(Perm)
What does D.C. Code § 47-4801(Perm) cover?
Section 47-4801(Perm) ("Definitions.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite District Of Columbia § 47-4801(Perm)?
A common citation format is "D.C. Code § 47-4801(Perm)" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of District Of Columbia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.
How does District Of Columbia § 47-4801(Perm) apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.