D.C. Code § 36-601.37
Application of Law 8-17: Section 12 of D.C. Law 8-17 provided that § ,2(a), (b) and (c) and 3 shall apply to all taxable years beginning after December 31, 1988. Section 2(d) and (e) shall apply to all taxable periods beginning after September 30, 1989. All other sections of the act shall apply as of July 1, 1989.