D.C. Code tit. 42 § 42-3403.05
Payments not subject to District tax.
Operative Text
Relocation and housing assistance payments are not income to the recipient for purposes of the District of Columbia Income and Franchise Tax Act of 1947 ( § 47-1801.01 et seq.).
Under D.C. Code § 42-3401.01 et seq. § 42-3403.05, relocation and housing assistance payments received by eligible recipients are excluded from income for purposes of the District of Columbia Income and Franchise Tax Act of 1947. This means such payments are not counted when calculating a recipient's taxable income under District law. The provision carves out a specific tax exemption so that these assistance funds do not create an additional tax burden at the local level.
Plain English — not legal advice.
Under D.C. Code § 42-3401.01 et seq. § 42-3403.05, landlords and property managers who administer or facilitate relocation and housing assistance payments should be aware that these funds are treated as non-taxable income to recipients under District law. Compliant operators generally document the nature of such payments clearly so that recipients have accurate records for any tax filings. Understanding this distinction can help property managers communicate accurately with tenants about the character of assistance funds they receive.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
D.C. Code § 42-3401.01 et seq. § 42-3403.05 establishes that relocation and housing assistance payments you receive are not counted as taxable income under District of Columbia law. This means recipients generally do not owe District income tax on these specific payments, which can be relevant when preparing local tax returns. Tenants who have questions about how this exemption interacts with their overall tax situation may wish to consult a tenant-rights organization or a tax professional familiar with D.C. housing law.
General guidance for tenants — not legal advice for your specific situation. Consult a tenant-rights organization or attorney for advice on your case.
Generated October 13, 2026 — auto-generated, not yet human-reviewed. See /transparency for methodology.
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