{
  "batch": "6754-district-of-columbia-state-creator-tax-deductions",
  "articles": [
    {
      "id": "learn_r6754_district_of_columbia_state_creator_tax_deductions_6754_district_of_columbia_state_creator_tax_deductions_anc",
      "category": "Business",
      "title": "DC Office of Tax and Revenue: OTR new business registration page (anchor)",
      "summary": "The District's Office of Tax and Revenue (OTR) publishes its business registration instructions at otr.cfo.dc.gov (otr.dc.gov redirects there); the page names Form FR-500 New Business Registration.",
      "body": "The District's Office of Tax and Revenue (OTR) publishes its business registration instructions at otr.cfo.dc.gov (otr.dc.gov redirects there); the page names Form FR-500 New Business Registration.\n\nWhat DC Office of Tax and Revenue (otr.cfo.dc.gov, formerly otr.dc.gov) actually says:\n\n“All new businesses seeking to register with the District of Columbia must have the following information available to complete the FR-500 New Business Registration”\n\nNote: Anchor record for the District's revenue department. otr.dc.gov redirects to otr.cfo.dc.gov, which is the URL cited.",
      "source_type": "official",
      "source_link": "https://otr.cfo.dc.gov/page/new-business-registration",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "DC Office of Tax and Revenue (otr.cfo.dc.gov, formerly otr.dc.gov)",
      "evidence_quote": "All new businesses seeking to register with the District of Columbia must have the following information available to complete the FR-500 New Business Registration",
      "volatility": "medium",
      "from_batch": "6754-district-of-columbia-state-creator-tax-deductions",
      "subject": "DC Office of Tax and Revenue",
      "topic": "OTR new business registration page (anchor)",
      "applies_to_country": "US",
      "applies_to_scope": "DC",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-dc"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6754_district_of_columbia_state_creator_tax_deductions_6754_district_of_columbia_state_creator_tax_deductions_c_g",
      "category": "Business",
      "title": "[Unverified - being checked] Gross income follows the Internal Revenue Code",
      "summary": "[Unverified - being checked] D.C. Code 47-1803.02(a): the words gross income have the same meaning as defined in section 61 of the Internal Revenue Code of 1986, plus the District's own listed inclusions and exclusions.",
      "body": "D.C. Code 47-1803.02(a): the words gross income have the same meaning as defined in section 61 of the Internal Revenue Code of 1986, plus the District's own listed inclusions and exclusions.\n\nWhat Council of the District of Columbia (D.C. Code, code.dccouncil.gov) actually says:\n\n“shall have the same meaning as defined in § 61 of the Internal Revenue Code of 1986.”\n\nNote: The statute refers to the Code of 1986 as the base; the District adds its own adjustments in the paragraphs that follow.",
      "source_type": "official",
      "source_link": "https://code.dccouncil.gov/us/dc/council/code/sections/47-1803.02",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Council of the District of Columbia (D.C. Code, code.dccouncil.gov)",
      "evidence_quote": "shall have the same meaning as defined in § 61 of the Internal Revenue Code of 1986.",
      "volatility": "low",
      "from_batch": "6754-district-of-columbia-state-creator-tax-deductions",
      "subject": "D.C. Code 47-1803.02",
      "topic": "Gross income follows the Internal Revenue Code",
      "applies_to_country": "US",
      "applies_to_scope": "DC",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-dc"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r6754_district_of_columbia_state_creator_tax_deductions_6754_district_of_columbia_state_creator_tax_deductions_c_a",
      "category": "Business",
      "title": "[Unverified - being checked] D.C. Code 47-1803.02: Adjusted gross income follows IRC section 62",
      "summary": "[Unverified - being checked] D.C. Code 47-1803.02(b)(1): for an individual, estate or trust, adjusted gross income has the same meaning as defined in section 62 of the Internal Revenue Code of 1986.",
      "body": "D.C. Code 47-1803.02(b)(1): for an individual, estate or trust, adjusted gross income has the same meaning as defined in section 62 of the Internal Revenue Code of 1986.\n\nWhat Council of the District of Columbia (D.C. Code, code.dccouncil.gov) actually says:\n\n“In the case of an individual, estate, or trust, the same meaning as defined in § 62 of the Internal Revenue Code of 1986;”\n\nNote: Because DC starts from federal AGI, adjustments the IRC places in section 62 (which include the self-employed health insurance deduction, a federal rule not recorded as a DC fact) carry into DC AGI unless DC decouples; no DC decoupling for that item was found in 47-1803.02 or 47-1803.03.",
      "source_type": "official",
      "source_link": "https://code.dccouncil.gov/us/dc/council/code/sections/47-1803.02",
      "last_verified": "2026-10-18",
      "reliability": "CREATOR STRATEGY",
      "source_tier": "A",
      "source_publisher": "Council of the District of Columbia (D.C. Code, code.dccouncil.gov)",
      "evidence_quote": "In the case of an individual, estate, or trust, the same meaning as defined in § 62 of the Internal Revenue Code of 1986;",
      "volatility": "low",
      "from_batch": "6754-district-of-columbia-state-creator-tax-deductions",
      "subject": "D.C. Code 47-1803.02",
      "topic": "Adjusted gross income follows IRC section 62",
      "applies_to_country": "US",
      "applies_to_scope": "DC",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-dc"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r6754_district_of_columbia_state_creator_tax_deductions_6754_district_of_columbia_state_creator_tax_deductions_c_e",
      "category": "Business",
      "title": "[Unverified - being checked] D.C. Code 47-1803.03: Business expenses deductible, subject to IRC limits",
      "summary": "[Unverified - being checked] D.C. Code 47-1803.03(a)(1): all ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business are deductible, and expenses allowed are subject to the same limitations as the Internal Revenue Code of 1986.",
      "body": "D.C. Code 47-1803.03(a)(1): all ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business are deductible, and expenses allowed are subject to the same limitations as the Internal Revenue Code of 1986.\n\nWhat Council of the District of Columbia (D.C. Code, code.dccouncil.gov) actually says:\n\n“Any business expenses allowed under this paragraph shall be subject to the same limitations as provided for in the Internal Revenue Code of 1986.”",
      "source_type": "official",
      "source_link": "https://code.dccouncil.gov/us/dc/council/code/sections/47-1803.03",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Council of the District of Columbia (D.C. Code, code.dccouncil.gov)",
      "evidence_quote": "Any business expenses allowed under this paragraph shall be subject to the same limitations as provided for in the Internal Revenue Code of 1986.",
      "volatility": "low",
      "from_batch": "6754-district-of-columbia-state-creator-tax-deductions",
      "subject": "D.C. Code 47-1803.03",
      "topic": "Business expenses deductible, subject to IRC limits",
      "applies_to_country": "US",
      "applies_to_scope": "DC",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-dc"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "hollow_body",
          "strong_label_on_weak_content"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r6754_district_of_columbia_state_creator_tax_deductions_6754_district_of_columbia_state_creator_tax_deductions_c_1",
      "category": "Business",
      "title": "[Unverified - being checked] D.C. Code 47-1803.03: Section 179 expensing: DC amount is $25,000",
      "summary": "[Unverified - being checked] D.C. Code 47-1803.03: a deduction for the cost of property elected to be treated as not chargeable to capital account under IRC section 179 is allowed in an amount equal to the lesser of $25,000 (or $40,000 for a Qualified High Technology Company) or the actual cost of the property for the year placed in service.",
      "body": "D.C. Code 47-1803.03: a deduction for the cost of property elected to be treated as not chargeable to capital account under IRC section 179 is allowed in an amount equal to the lesser of $25,000 (or $40,000 for a Qualified High Technology Company) or the actual cost of the property for the year placed in service.\n\nWhat Council of the District of Columbia (D.C. Code, code.dccouncil.gov) actually says:\n\n“an amount of equal to the lesser of $25,000 (or $40,000 in the case of a Qualified High Technology Company) or the actual cost of the property for the year the property is placed in service.”\n\nNote: DC sets its own $25,000 section 179 limit, lower than the federal amount, so equipment bought by a creator is expensed up to that figure on the DC return.",
      "source_type": "official",
      "source_link": "https://code.dccouncil.gov/us/dc/council/code/sections/47-1803.03",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Council of the District of Columbia (D.C. Code, code.dccouncil.gov)",
      "evidence_quote": "an amount of equal to the lesser of $25,000 (or $40,000 in the case of a Qualified High Technology Company) or the actual cost of the property for the year the property is placed in service.",
      "volatility": "low",
      "from_batch": "6754-district-of-columbia-state-creator-tax-deductions",
      "subject": "D.C. Code 47-1803.03",
      "topic": "Section 179 expensing: DC amount is $25,000",
      "applies_to_country": "US",
      "applies_to_scope": "DC",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-dc"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r6754_district_of_columbia_state_creator_tax_deductions_6754_district_of_columbia_state_creator_tax_deductions_c_h",
      "category": "Business",
      "title": "[Unverified - being checked] Health insurance premium deduction in the DC code is for employees' domestic partners and family",
      "summary": "[Unverified - being checked] D.C. Code 47-1803.03(a)(15): health insurance premium expenditures for domestic partners and family members of employees are deductible if offered to all full-time employees who are District of Columbia residents.",
      "body": "D.C. Code 47-1803.03(a)(15): health insurance premium expenditures for domestic partners and family members of employees are deductible if offered to all full-time employees who are District of Columbia residents.\n\nWhat Council of the District of Columbia (D.C. Code, code.dccouncil.gov) actually says:\n\n“All health insurance premium expenditures for domestic partners and family members of employees if offered to all of its full-time employees who are District of Columbia residents.”\n\nNote: This item is an employer deduction. It is not the self-employed health insurance deduction; see the AGI record.",
      "source_type": "official",
      "source_link": "https://code.dccouncil.gov/us/dc/council/code/sections/47-1803.03",
      "last_verified": "2026-10-18",
      "reliability": "CREATOR STRATEGY",
      "source_tier": "A",
      "source_publisher": "Council of the District of Columbia (D.C. Code, code.dccouncil.gov)",
      "evidence_quote": "All health insurance premium expenditures for domestic partners and family members of employees if offered to all of its full-time employees who are District of Columbia residents.",
      "volatility": "low",
      "from_batch": "6754-district-of-columbia-state-creator-tax-deductions",
      "subject": "D.C. Code 47-1803.03",
      "topic": "Health insurance premium deduction in the DC code is for employees' domestic partners and family",
      "applies_to_country": "US",
      "applies_to_scope": "DC",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-dc"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r6754_district_of_columbia_state_creator_tax_deductions_6754_district_of_columbia_state_creator_tax_deductions_c_n",
      "category": "Business",
      "title": "[Unverified - being checked] D.C. Code 47-1803.03: No home-office deduction rule specific to DC found",
      "summary": "[Unverified - being checked] Section 47-1803.03 lists the District's deductions and contains no home-office deduction of its own; business expenses are allowed subject to the same limitations as the Internal Revenue Code.",
      "body": "Section 47-1803.03 lists the District's deductions and contains no home-office deduction of its own; business expenses are allowed subject to the same limitations as the Internal Revenue Code.\n\nWhat Council of the District of Columbia (D.C. Code, code.dccouncil.gov) actually says:\n\n“Any business expenses allowed under this paragraph shall be subject to the same limitations as provided for in the Internal Revenue Code of 1986.”\n\nNote: ABSENCE RECORD (inferred from an index/listing or page that does not mention it, not from operative text). Searched the text of 47-1803.03 for 'home office', 'office in the home' and 'home': the only hit for home is 'traveling expenses while away from home'. The OTR individual filings FAQ also has no home-office item. OTR forms and instructions (D-40, D-40B) were not opened.",
      "source_type": "official",
      "source_link": "https://code.dccouncil.gov/us/dc/council/code/sections/47-1803.03",
      "last_verified": "2026-10-18",
      "reliability": "CREATOR STRATEGY",
      "source_tier": "A",
      "source_publisher": "Council of the District of Columbia (D.C. Code, code.dccouncil.gov)",
      "evidence_quote": "Any business expenses allowed under this paragraph shall be subject to the same limitations as provided for in the Internal Revenue Code of 1986.",
      "volatility": "medium",
      "from_batch": "6754-district-of-columbia-state-creator-tax-deductions",
      "subject": "D.C. Code 47-1803.03",
      "topic": "No home-office deduction rule specific to DC found",
      "applies_to_country": "US",
      "applies_to_scope": "DC",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-dc"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r6754_district_of_columbia_state_creator_tax_deductions_6754_district_of_columbia_state_creator_tax_deductions_tx_",
      "category": "Business",
      "title": "Unincorporated business franchise tax: rate",
      "summary": "OTR: the unincorporated business franchise tax rate shown for tax year 2025 is 8.25%.",
      "body": "OTR: the unincorporated business franchise tax rate shown for tax year 2025 is 8.25%.\n\nWhat DC Office of Tax and Revenue (otr.cfo.dc.gov, formerly otr.dc.gov) actually says:\n\n“Tax rates. The tax rates for unincorporated businesses are: Tax Year Rate 2025 8.25%”",
      "source_type": "official",
      "source_link": "https://otr.cfo.dc.gov/page/dc-business-franchise-tax-rates",
      "last_verified": "2026-10-18",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "DC Office of Tax and Revenue (otr.cfo.dc.gov, formerly otr.dc.gov)",
      "evidence_quote": "Tax rates. The tax rates for unincorporated businesses are: Tax Year Rate 2025 8.25%",
      "volatility": "medium",
      "from_batch": "6754-district-of-columbia-state-creator-tax-deductions",
      "subject": "DC Office of Tax and Revenue",
      "topic": "Unincorporated business franchise tax: rate",
      "applies_to_country": "US",
      "applies_to_scope": "DC",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-dc"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6754_district_of_columbia_state_creator_tax_deductions_dc_anchor",
      "category": "Business",
      "title": "[Unverified - being checked] District of Columbia: statutory code index",
      "summary": "[Unverified - being checked] District of Columbia's statutes are published as the Code of the District of Columbia on the official D.C. Law Library site at code.dccouncil.gov, with Title 47 (Taxation, Licensing, Permits, Assessments, and Fees) containing Chapter 18 on Income and Franchise Taxes.",
      "body": "District of Columbia's statutes are published as the Code of the District of Columbia on the official D.C. Law Library site at code.dccouncil.gov, with Title 47 (Taxation, Licensing, Permits, Assessments, and Fees) containing Chapter 18 on Income and Franchise Taxes.\n\nWhat Council of the District of Columbia actually says:\n\n“Code of the District of Columbia\n\nDivision VIII. General Laws.\n\n- Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] §§ 47-101 – 47-5109”\n\nNote: Anchor record. The page heading 'Code of the District of Columbia' and the Title 47 listing are the verbatim evidence. Current through Sept. 26, 2026, last codified D.C. Law 26-187.",
      "source_type": "official",
      "source_link": "https://code.dccouncil.gov/us/dc/council/code",
      "last_verified": "2026-10-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Council of the District of Columbia",
      "evidence_quote": "Code of the District of Columbia\n\nDivision VIII. General Laws.\n\n- Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] §§ 47-101 – 47-5109",
      "volatility": "",
      "from_batch": "6754-district-of-columbia-state-creator-tax-deductions",
      "subject": "District of Columbia",
      "topic": "statutory code index",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-dc"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r6754_district_of_columbia_state_creator_tax_deductions_dc_conformity",
      "category": "Business",
      "title": "[Unverified - being checked] District of Columbia: federal tax code conformity",
      "summary": "[Unverified - being checked] The District of Columbia defines the Internal Revenue Code of 1986 as the federal code as amended from time to time, and its provisions are effective on the same dates as for federal tax purposes.",
      "body": "The District of Columbia defines the Internal Revenue Code of 1986 as the federal code as amended from time to time, and its provisions are effective on the same dates as for federal tax purposes.\n\nWhat Council of the District of Columbia actually says:\n\n“(28) “Internal Revenue Code of 1986” means the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 1 et seq.); which provisions shall apply on the same dates that they are effective for federal tax purposes.”\n\nNote: Conformity is rolling.",
      "source_type": "official",
      "source_link": "https://code.dccouncil.us/us/dc/council/code/sections/47-1801.04",
      "last_verified": "2026-10-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Council of the District of Columbia",
      "evidence_quote": "(28) “Internal Revenue Code of 1986” means the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 1 et seq.); which provisions shall apply on the same dates that they are effective for federal tax purposes.",
      "volatility": "medium",
      "from_batch": "6754-district-of-columbia-state-creator-tax-deductions",
      "subject": "District of Columbia",
      "topic": "federal tax code conformity",
      "applies_to_country": "us",
      "applies_to_scope": "District of Columbia",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "thin_body",
          "source_unverifiable:fetch_failed:budget"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r6754_district_of_columbia_state_creator_tax_deductions_dc_anchorsite",
      "category": "Business",
      "title": "[Unverified - being checked] District of Columbia: statutory code index",
      "summary": "[Unverified - being checked] District of Columbia's statutes are published on the official D.C. Law Library site at /us/dc/council/code under a code index page listing 51 titles including Title 47 for Taxation, Licensing, Permits, Assessments, and Fees.",
      "body": "District of Columbia's statutes are published on the official D.C. Law Library site at /us/dc/council/code under a code index page listing 51 titles including Title 47 for Taxation, Licensing, Permits, Assessments, and Fees.\n\nWhat Council of the District of Columbia actually says:\n\n“Code of the District of Columbia\n\n## Division I. Government of District.\n\n- [Title 1. Government Organization.](/us/dc/council/code/titles/1) §§ 1-101 – 1-1518.01\n... \n- [Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]](/us/dc/council/code/titles/47) §§ 47-101 – 47-5109”\n\nNote: Anchor record. URL is the official index page for the D.C. Official Code. Evidence quote truncated for brevity but contains the index list.",
      "source_type": "official",
      "source_link": "https://code.dccouncil.us/us/dc/council/code",
      "last_verified": "2026-10-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Council of the District of Columbia",
      "evidence_quote": "Code of the District of Columbia\n\n## Division I. Government of District.\n\n- [Title 1. Government Organization.](/us/dc/council/code/titles/1) §§ 1-101 – 1-1518.01\n... \n- [Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]](/us/dc/council/code/titles/47) §§ 47-101 – 47-5109",
      "volatility": "low",
      "from_batch": "6754-district-of-columbia-state-creator-tax-deductions",
      "subject": "District of Columbia",
      "topic": "statutory code index",
      "applies_to_country": "us",
      "applies_to_scope": "District of Columbia",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "unverified",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r6754_district_of_columbia_state_creator_tax_deductions_dc_depreciation_179",
      "category": "Business",
      "title": "District of Columbia: equipment-depreciation",
      "summary": "The District of Columbia limits the deduction for the cost of property elected to be treated as not chargeable to capital account under section 179 of the Internal Revenue Code of 1986 to the lesser of $25,000 or the actual cost of the property for the year the property is placed in service.",
      "body": "The District of Columbia limits the deduction for the cost of property elected to be treated as not chargeable to capital account under section 179 of the Internal Revenue Code of 1986 to the lesser of $25,000 or the actual cost of the property for the year the property is placed in service.\n\nWhat Council of the District of Columbia actually says:\n\n“(18) Election to expense certain depreciable business assets. —\n(A) There shall be allowed as a deduction for the cost of property elected to be treated as not chargeable to capital account under section 179 of the Internal Revenue Code of 1986 an amount equal to the lesser of $25,000 or the actual cost of the property for the year the property is placed in service.”\n\nNote: DC decouples from federal section 179 limits.",
      "source_type": "official",
      "source_link": "https://code.dccouncil.us/us/dc/council/code/sections/47-1803.03",
      "last_verified": "2026-10-19",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Council of the District of Columbia",
      "evidence_quote": "(18) Election to expense certain depreciable business assets. —\n(A) There shall be allowed as a deduction for the cost of property elected to be treated as not chargeable to capital account under section 179 of the Internal Revenue Code of 1986 an amount equal to the lesser of $25,000 or the actual cost of the property for the year the property is placed in service.",
      "volatility": "medium",
      "from_batch": "6754-district-of-columbia-state-creator-tax-deductions",
      "subject": "District of Columbia",
      "topic": "equipment-depreciation",
      "applies_to_country": "us",
      "applies_to_scope": "District of Columbia",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    }
  ]
}