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District of Columbia Personal Income Tax Laws
Explanation of Chart and More Information on Personal Income Tax Laws
| Code Section | 47-1806.01, et seq. |
| Who is Required to File | Any individual domiciled in the district, any resident of 183 days or more, and estates and trusts |
| Rate | First $10,000, 5%; Next $20,000, 7.5%; Over $30,000, 9% (for 2004 tax year); First $10,000, 4.5% Next $30,000, 7% Over $40,000, 8.7% (for 2005 tax year) |
| Federal Income Tax Deductible | No |
| Federal Income Used as Basis | Yes |
Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.
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- Official State Codes - Links to the official online statutes (laws) in all 50 states and DC.
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