Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
District-of-Columbia
/
Title 47 - Taxation, Licens...
/
Chapter 18 - Income and Fra...
/
Subchapter XVII - Qualified High Technology Com...
Subchapter XVII - Qualified High Technology Companies.
§ 47–1817.01. Definitions.
§ 47–1817.01a. Alternative method to determine a Qualified High Technology Company status.
§ 47–1817.02. Tax credit for Qualified High Technology Company employment relocation costs; exceptions.
§ 47–1817.03. Tax credit to Qualified High Technology Companies for wages to qualified employees; exceptions.
§ 47–1817.04. Tax credit to Qualified High Technology Companies for retraining costs for qualified disadvantaged employees.
§ 47–1817.05. Tax credit to Qualified High Technology Companies for wages to qualified disadvantaged employees.
§ 47–1817.06. Tax on Qualified High Technology Companies.
§ 47–1817.07. Rollover of capital gain from qualified stock to other qualified stock.
§ 47–1817.07a. Tax on capital gain from the sale or exchange of a Qualified High Technology Company investment.
§ 47–1817.08. Severability.