D.C. Code tit. 42 § 42-3503.08
Tax exemption.
Operative Text
All monies received by any tenant through the Tenant Assistance Program under this subchapter are exempt from District income taxes payable under Chapter 18 of Title 47 .
Under D.C. Code § 42-3503.08, any money a tenant receives through the District of Columbia's Tenant Assistance Program is not subject to District income taxes that would otherwise be owed under Chapter 18 of Title 47. This exemption means that Tenant Assistance Program funds are treated as non-taxable income at the District level, reducing the tax burden associated with receiving such assistance. The provision is part of the broader Tenant Assistance Program framework established under D.C. Code § 42-3501.01 et seq.
Plain English — not legal advice.
Property owners and managers working with tenants who receive Tenant Assistance Program funds should be aware that, under D.C. Code § 42-3503.08, those funds are exempt from District income taxes on the tenant's side. Compliant operators generally keep clear records distinguishing Tenant Assistance Program payments from other rental transactions, which can help clarify the nature of funds received. Because this exemption applies to the tenant's tax obligations rather than the landlord's, operators familiar with D.C. Code § 42-3501.01 et seq. are better positioned to answer tenant questions about the program's financial implications.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
D.C. Code § 42-3503.08, part of the Tenant Assistance Program provisions under D.C. Code § 42-3501.01 et seq., establishes that any money you receive through the Tenant Assistance Program is exempt from District of Columbia income taxes. This means recipients generally do not need to count those funds as taxable District income when filing local tax returns. Tenants with 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 assistance programs.
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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