Pub. L. 91-106, tit. VI, sec. 605

Sec. 605. (a) Title VI of article I of the District of Columbia Income and Franchise Tax Act of 1947 (D.C. Code, secs. 47–1567–47–1567d) is amended by adding at the end thereof the following new section: “Sec. 6. Credit for Sales Tax Paid.— “(a)(1) For the purpose of providing relief to certain low-income residents of the District for sales tax paid on purchases of groceries, there shall be allowed to an individual a credit against the tax (if any) imposed by this article in an amount determined in accordance with the following table: “If the adjusted gross income is: The credit shall be the product of the number of personal exemptions allowed an individual on his return under section 2 of this title times— “If the adjusted gross income is: The credit shall be the product of the number of personal exemptions allowed an individual on his return under section 2 of this title times— “Not over $2,000 $6.00. “Over $2,000, but not over $4,000 $4.00. “Over $4,000, but not over $6,000 $2.00. “(2) For purposes of paragraph (1), in determining the number of personal exemptions allowed an individual on his return under section 2 of this title— “(A) there shall be excluded any exemption based on age or blindness, “(B) there shall be included one additional exemption in any case in which an exemption of $2,000 is allowed for a head of family or a married person living with husband or wife, and “(C) there shall be excluded any exemption for any person who is an inmate or resident patient of a publicly owned and operated institution for an aggregate or more than 183 days of the taxable year. “(b) If the amount of credit allowed an individual by subsection (a) for a taxable year exceeds the amount of tax (computed without regard to such subsection but after allowance of any other credit allowable under this article) imposed under this article on such individual for such taxable year a refund shall be allowed such individual to the extent that such credit exceeds the amount of such tax. “(c) No credit (or refund) shall be allowed to an individual under this section unless— “(1) such individual files a return under this article for a taxable year of not less than twelve months, 83 Stat. 180 “(2) such individual maintained his place of abode within the District for the entire taxable year of twelve months, and “(3)(A) in the case of an individual who is required to file a return under title V, a return is filed by such individual within the time prescribed in section 3 of such title, or “(B) in the case of an individual who is not required to file a return under such title, a return is filed by such individual under this section not later than the fifteenth day of the fourth month following the close of such taxable year. In the case of an individual described in paragraph (3)(B), the Commissioner may grant a reasonable extension of time (but not more than six months) for filing a return under this section whenever in the Commissioner’s judgment good cause exists therefor. “(d)(1) A husband and wife filing separate returns for a taxable year for which a joint return could have been made by them may claim between them only the total credit (or refund) to which they would have been entitled under this section had a joint return been filed. “(2) No individual for whom a personal exemption was allowed on another individual’s return shall be entitled to a credit (or refund) under this section.” (b) The table of contents of such article is amended by adding at the end of the part of such table relating to title VI the following: “Sec. 6. Credit for sales tax paid.”