Chapter 48. District of Columbia Low-Income Housing Tax Credit § 47–4801. Definitions. § 47–4802. Credit established. § 47–4803. Eligibility. § 47–4804. Recapture. § 47–4805. Additional filings. § 47–4806. Transfer, sale, assignment, or allocation. § 47–4807. Compliance. § 47–4808. Expiration of credits. § 47–4809. Efficiency. § 47–4810. Fees. § 47–4812. Rules.