Section 47-1807.64 - [Not funded.] Wheelchair-accessible vehicle tax credit application, approval, and calculation(a) Within 2 years of becoming eligible pursuant to § 47-1807.63, a taxpayer shall apply for, and the Mayor shall approve, the wheelchair-accessible vehicle tax credit as follows: (1) A taxpayer shall submit a complete written application for a wheelchair-accessible vehicle tax credit, which shall include: (A) For the upgrade of a vehicle to make it a wheelchair-accessible vehicle, as described in § 47-1807.63(1), a receipt or similar document providing an itemized accounting for the cost associated with the upgrade; or(B) For the purchase of a new vehicle that was manufactured as a wheelchair-accessible vehicle, as described in § 47-1807.63(2), a receipt or similar document providing proof of purchase.(2) The Mayor shall review each application submitted for a wheelchair-accessible vehicle tax credit. Based on the application submitted, the Mayor shall approve the wheelchair-accessible vehicle tax credit as provided by § 47-1807.62. The approval shall include the maximum amount of the credit available to the taxpayer calculated pursuant to subsection (b) of this section and the specific terms that shall be met to qualify for the wheelchair-accessible vehicle tax credit.(b) The wheelchair-accessible vehicle tax credit shall be calculated by the Mayor as follows:(1) For the upgrade of a vehicle to make it a wheelchair-accessible vehicle, as described in § 47-1807.63(1), the Mayor shall allow a credit equal to the cost associated with the upgrade; provided, that the credit shall not exceed $10,000 per vehicle.(2) For the purchase of a new vehicle that was manufactured to be a wheelchair-accessible vehicle, as described in § 47-1807.63(2), the Mayor shall allow a credit equal to the cost associated with purchasing the vehicle; provided, that the credit shall not exceed $10,000 per vehicle.Apr. 7, 2017, D.C. Law 21-242, § 3(c), 64 DCR 1608; Sept. 11, 2019, D.C. Law 23-16, § 7186, 66 DCR 8621.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.