Fees. The Department may charge a user fee equal to up to 1% of the District of Columbia low-income housing tax credits awarded to a project to pay for the administrative costs associated with the establishment of a District of Columbia low-income housing tax credit. The user fee shall be deposited into the Low-Income Housing Tax Credit Fund, as established in § 42-2853.02. (Feb. 26, 2015, D.C. Law 20-155, § 7142(b), 61 DCR 9990; Sept. 18, 2024, D.C. Law 25-217, § 2162(g), 71 DCR 9990.) Emergency Legislation For temporary (90 days) amendment of this section, see § 2162(g) of Fiscal Year 2025 Budget Support Emergency Act of 2024 (D.C. Act 25-506, July 15, 2024, 71 DCR 8406). For temporary (90 days) addition of § 47-4811.01, concerning the ABLE Program Trust [see now § 47-4902], see § 2(c) of the ABLE Program Trust Establishment Emergency Act of 2015 (D.C. Act 21-161, Oct. 19, 2015, 62 DCR 13725).
District of Columbia Legal Code