D.C. Mun. Regs. tit. 10, r. 10-B3499
3499 When used in this chapter, the following words and phrases shall have the meaning ascribed:
Act - the Tax Reform Act of 1986 ( Public Law 99-514).
Area median income - the median income for the Washington Metropolitan Statistical Area as determined by HUD for the Section 8 Program.
Department - the District of Columbia Department of Housing and Community Development.
Director - the Director of the District of Columbia Department of Housing and Community Development.
Low income units - units set-aside for households meeting the income and other requirements of the Act.
Multi-family housing - a rental housing accommodation containing five (5) or more dwelling units.
Non-profit developer applicants - an organization eligible under § 501(c)(3) or (4) of the Internal Revenue Code, one of whose purposes includes the fostering of low income housing.
Placed in service - the date a Certificate of Occupancy is issued for an eligible property.
Tax credit - the credit which may be claimed on a federal income tax return for investment in low income housing, pursuant to § 252 of the Tax Reform Act of 1986.
D.C. Mun. Regs. tit. 10, r. 10-B3499