Subchapter VI. Tax on Residents and Nonresidents. § 47–1806.01. Tax on residents and nonresidents — “Taxable income” defined. § 47–1806.02. Tax on residents and nonresidents — Personal exemptions. § 47–1806.03. Tax on residents and nonresidents — Imposition and rates. § 47–1806.04. Tax on residents and nonresidents — Credits — In general. § 47–1806.04a. Public outreach for earned income tax credit. § 47–1806.05. Tax on residents and nonresidents — Credits — Campaign contributions. [Repealed] § 47–1806.06. Tax on residents and nonresidents — Credits — Property taxes. § 47–1806.07. Tax on residents and nonresidents — Reduction of top rate to goal of 8% or lower. § 47–1806.08. Tax on residents and nonresidents; credits; targeted historic housing credit — Definitions. [Repealed] § 47–1806.08a. Tax on residents and nonresidents — Credits — Targeting housing historic credit — Allowable credit. [Repealed] § 47–1806.08b. Tax on residents and nonresidents — Refund of credit. § 47–1806.08c. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Transferability of credit. [Repealed] § 47–1806.08d. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Lien; cancellation of credit; penalty. [Repealed] § 47–1806.08e. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability to nonprofit corporations. [Repealed] § 47–1806.08f. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Cap; administrative costs. [Repealed] § 47–1806.08g. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Applicability date; Mayoral certification. [Repealed] § 47–1806.09. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Definitions. § 47–1806.09a. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Allowable credit. § 47–1806.09b. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Application for credit. § 47–1806.09c. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Correction of errors. § 47–1806.09d. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Fraud. § 47–1806.09e. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Carryover of credit. § 47–1806.09f. Tax on residents and nonresidents; credits; lower income, long-term homeowner credit — Applicability date; Mayoral certification. § 47–1806.10. Income averaging — Employment discrimination. § 47–1806.11. Tax on residents and nonresidents — Credits — Energy conservation credit. [Repealed] § 47–1806.12. Tax on residents and non-residents — Credits — Alternative fuel infrastructure credit. § 47–1806.13. Tax on residents and non-residents — Credits — Alternative fuel vehicle conversion credit. § 47–1806.14. Tax on residents and nonresidents — Credits — Tax credit for farm to food donations. [Repealed] § 47–1806.15. Keep child care affordable tax credit. § 47–1806.16. Tax on residents and nonresidents - Credits - Tax credit for food donations. [Repealed] § 47–1806.17. Child tax credit.