Code of the District of Columbia

§ 47–1806.09e. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Carryover of credit.

If the credit allowed under § 47-1806.09a exceeds the total income tax liability of the eligible resident under § 47-1806.03 for the tax year in which the credit is allowed, the eligible resident may claim a refund in the amount of the excess.