D.C. Code § 47-1807.62
For tax years beginning on or after January 1, 2017, but before January 1, 2022, upon application by a taxpayer, in the order of priority received and not to exceed the annual amount allocated therefor in the budget and financial plan, the Mayor, in accordance with this subchapter, shall approve, and there may be allowed, to a taxpayer a refundable wheelchair-accessible vehicle tax credit with respect to the franchise taxes imposed by subchapters VII and VIII of this chapter, in an amount determined by the Mayor pursuant to § 47-1807.64.
D.C. Code § 47-1807.62
Applicability
Applicability of D.C. Law 21-242: § 4 of D.C. Law 21-242 provided that the creation of this section by § 3(c) of D.C. Law 21-242 is subject to the inclusion of the law's fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.