Section 47-1806.02 - Tax on residents and nonresidents - Personal exemptions(a) In the case of a resident, the exemptions provided by this section shall be allowed as deductions in computing taxable income.(b) An exemption shall be granted for the taxpayer and an additional exemption for the spouse (or domestic partner) of the taxpayer if the spouse (or domestic partner), for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.(c) There shall be allowed an additional exemption for a taxpayer who qualifies as a head of household; provided, that this subsection shall not apply for a tax year in which the deduction amount for personal exemptions under subsection (i) of this section is $2,200 or more.(d) Until § 47-181(c)(9) is implemented, there shall be allowed an additional exemption for a taxpayer who is blind at the close of his or her taxable year, and an additional exemption for the spouse (or domestic partner) of the taxpayer if the spouse (or domestic partner) is blind at the close of the taxable year of the taxpayer and, if the spouse (or domestic partner), for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer, except that if the spouse (or domestic partner) dies during such taxable year the determination regarding blindness shall be made as of the time of death.(e) Until § 47-181(c)(9) is implemented, there shall be allowed an additional exemption for a taxpayer who has attained the age of 65 before the close of his or her taxable year, and an additional exemption for the spouse (or domestic partner) of the taxpayer if the spouse (or domestic partner) has attained the age of 65 before the close of his or her taxable year and, if the spouse (or domestic partner), for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.(f)(1) There shall be allowed an additional exemption for each dependent: (A) Whose gross income for the calendar year in which the year of the taxpayer begins is less than the higher of: (i) $1,675, increased annually, beginning January 1, 2013, by the cost of- living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50); or(ii) The amount set forth in subsection (i) of this section; or(B) Who is a child of the taxpayer and who: (i) Has not attained the age of 19 at the close of the calendar year in which the taxable year of the taxpayer begins; or(2) No exemption shall be allowed under this subsection for any dependent who has made a joint return with his or her spouse (or domestic partner) for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.(3) For purposes of this subsection: (A) The term "child" means a child as defined in § 151(c)(3) of the Internal Revenue Code of 1986; and(B) The term "student" means a student as defined in § 151(c)(4) of the Internal Revenue Code of 1986.(g) In the case of a return made for a fractional part of a taxable year, the personal exemptions shall be reduced to amounts that bear the same ratio to the full exemptions provided as the number of months in the period for which the return is made bear to 12 months.(h) In the case of an individual for whom a deduction under this section is allowable to another taxpayer for a taxable year in which the taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to the individual for his or her taxable year shall be zero.(h-1)(1) For taxable years beginning after December 31, 2014, the amount of the personal exemption otherwise allowable for the taxable year in the case of an individual whose adjusted gross income exceeds $150,000 shall be reduced by 2% for every $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds $150,000.(2) No amount of the personal exemption in excess of the amount provided in paragraph (1) of this subsection shall be available for an adjusted gross income in excess of $275,000.(i) For purposes of this section, the deduction for personal exemptions shall be: (1) For taxable years beginning after December 31, 2012, but before January 1, 2018, $1,675, increased annually by the cost-of-living adjustment (if the adjustment does not result in a multiple of $50, rounded to the next lowest multiple of $50); or(2) For taxable years beginning after December 31, 2017, the personal exemption amount prescribed in section 151 of the Internal Revenue Code of 1986 without reduction for the phaseout of section 151(d)(3) of the Internal Revenue Code of 1986.July 16, 1947, 61 Stat. 343, ch. 258, art. I, title VI, § 2; May 27, 1949, 63 Stat. 132, ch. 146, title IV, § 412; Mar. 31, 1956, 70 Stat. 70, ch. 154, § 6; Sept. 4, 1957, 71 Stat. 605, Pub. L. 85-281, § 2; Oct. 21, 1975, D.C. Law 1-23, title VI, § 601(8), 22 DCR 2109; Oct. 1, 1987, D.C. Law 7-29, § 2(f)(1), 34 DCR 5097; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 20, 2005, D.C. Law 16-33, § 1046(b), 52 DCR 7503; May 12. 2006, D.C. Law 16-98, §2(e), 53 DCR 1869; Mar. 2, 2007, D.C. Law 16-191, § 5(c), 53 DCR 6794; Mar. 14, 2007, D.C. Law 16-292, § 2(c), 54 DCR 1080; Sept. 18, 2007, D.C. Law 17-20, § 1052, 54 DCR 7052; Mar. 3, 2010, D.C. Law 18-111, § 7241(d), 57 DCR 181; Feb. 26, 2015, D.C. Law 20-155, § 7012(c)(4), 61 DCR 9990; Oct. 22, 2015, D.C. Law 21-36, § 7040, 62 DCR 10905; Oct. 8, 2016, D.C. Law 21-160, § 7028(c)(3), 63 DCR 10775; Dec. 13, 2017, D.C. Law 22-33, § 7172(b), 64 DCR 7652.Section 1053 of D.C. Law 17-20 provided this subtitle shall apply as of January 1, 2008.
Section 1047 of D.C. Law 16-33 provided that § 1046 shall apply as of Jan. 1, 2006.
Section 3(b) of D.C. Law 16-98 provided that Section 2(d) and (e) shall apply as of January 1, 2007.
Effectiveness and expiration of D.C. Law 16-98: Section 4 of D.C. Law 16-98 required that "this act shall take effect subject to the inclusion of its fiscal effect in an approved budget and financial plan; provided, that this act shall expire on October 1, 2006 if its fiscal effect has not been included in an approved budget and financial plan or in the Fiscal Year 2007 Budget Request Act of 2006."
The Budget Director of the Council of the District of Columbia has determined, as of November 2, 2007, that the fiscal effect of Law 16-98 had not been included in an approved budget and financial plan by October 1, 2006. Therefore, the amendments made to this section by Law 16-98, have expired as if never in effect.
Applicability
Section 7174 of Law 22-33 provided that the changes made to this section by Law 22-33 shall apply as of January 1, 2018.