Definitions.
For the purpose of this chapter, the term: “Council” means the Council of the District of Columbia. “Decedent” means a deceased person who died on or after April 1, 1987. “District” means the District of Columbia. “Domestic partner” shall have the same meaning as provided in § 32-701(3). “Federal credit” means: For a decedent whose death occurs on or after April 1, 1987, but prior to January 1, 2002, the maximum amount of credit for state death taxes allowable by section 2011 of the United States Internal Revenue Code of 1954, approved August 6, 1954 (68A Stat. 3; 26 U.S.C. § 1 et seq.), as it existed on January 1, 1986. For a decedent whose death occurs on or after January 1, 2002: The maximum amount of credit for state death taxes allowed by section 2011 of the Internal Revenue Code [26 U.S.C. § 2011]; Any scheduled increase in the unified credit provided in section 2010 of the Internal Revenue Code [26 U.S.C. § 2010] or thereafter shall not apply and the amount of the unified credit shall be $220,550; and An estate tax return shall not be required to be filed if the decedent’s gross estate does not exceed $675,000. For a decedent dying after December 31, 2002, but before January 1, 2016: The maximum amount of credit for state death taxes allowed by section 2011 of the Internal Revenue Code; Any scheduled increase in the unified credit provided in section 2010 of the Internal Revenue Code or thereafter shall not apply and the amount of the unified credit shall be $ 345,800; and An estate tax return shall not be required to be filed if the decedent’s gross estate does not exceed $ 1 million. “Gross estate” means: For a decedent whose death occurs prior to January 1, 2008, the meaning defined in the Internal Revenue Code. For a decedent whose death occurs on or subsequent to January 1, 2008, the meaning defined in the Internal Revenue Code, except that for the purpose of calculating District estate taxes, gross estate shall be calculated as if federal estate tax law recognized a domestic partner in the same manner as a spouse. “Internal Revenue Code” means the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 1 et seq.), in effect for federal estate tax purposes on January 1, 2001, unless a different meaning is clearly required by the provisions of this chapter; provided, that if the federal estate tax is not in effect at the time of the decedent’s death, it means the Internal Revenue Code as in effect immediately before the federal estate tax ceased to be in effect. “Mayor” means the Mayor of the District of Columbia. “Nonresident” means a decedent who was domiciled outside the District at his death. “Personal representative” means the personal representative or other person appointed by the court to administer the property of the decedent. If there is no personal representative or other person appointed, qualified, and acting within the District, then any person in actual or constructive possession of any property having a situs in the District that is included in the federal gross estate of the decedent shall be deemed to be a personal representative to the extent of the property and the District estate tax due with respect to the property. “Resident” means a decedent who was domiciled in the District at his or her death. “State” means any state, territory, or possession of the United States and the District. “Taxable estate” means: For a decedent whose death occurs prior to January 1, 2008, the meaning defined in section 2501 of the Internal Revenue Code of 1954. For a decedent dying after December 31, 2007, but before January 1, 2015, the meaning defined in section 2051 of the Internal Revenue Code of 1954, except that for the purpose of calculating District estate taxes, taxable estate shall be calculated as if federal estate tax law recognized a domestic partner in the same manner as a spouse. For a decedent dying after December 31, 2014, the meaning defined in section 2051 of the Internal Revenue Code, but without reduction for the deduct ion provided in section 2058 of the Internal Revenue Code, and calculated as if the federal estate tax recognized a domestic partner in the same manner as a spouse. “Taxable situs” means with regard to: Real property, the place where the property is situated; Tangible personal property, the place where the property is customarily located at the time of the decedent’s death; and Intangible personal property, the domicile of the decedent at the time of the decedent’s death; provided, that intangible personal property used in a trade or business in the District shall have a taxable situs in the District regardless of the domicile of the owner. “Value” means value as finally determined for federal estate tax purposes, or otherwise defined under the Internal Revenue Code. “Zero bracket amount” means $1 million or subject to available funding and in accordance with § 47-181: $2 million; or $5 million increased by an amount equal to $5 million multiplied by the cost-of-living adjustment for the calendar year. See note to § 47-3701. Short title of title XXI of Law 15-39: Section 2101 of D.C. Law 15-39 provided that title XXI of the act may be cited as the Inheritance and Estate Tax Parity Act of 2003. Section 109(f) of D.C. Law 16-191 provided: “Subsections (b) and (c) of this section shall apply as of April 1, 2004.” Section 2103 of D.C. Law 15-39 provided: “Section 2102 shall apply as of January 1, 2003.” Section 2010 of the Internal Revenue Code, referred to in par. (4)(B)(ii), is classified to 26 U.S.C. § 2010. Section 2011 of the Internal Revenue Code, referred to in par. (4)(B)(i), is classified to 26 U.S.C. § 2011.
Annotations
Feb. 24, 1987, D.C. Law 6-168, § 2, 33 DCR 7008 Feb. 28, 1987, D.C. Law 6-209, § 402(a), 34 DCR 689 June 24, 1987, D.C. Law 7-9, § 3, 34 DCR 3283 enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575 June 5, 2003, D.C. Law 14-307, § 1402(a), 49 DCR 11664 Nov. 13, 2003, D.C. Law 15-39, § 2102(a), 50 DCR 5668 Mar. 2, 2007, D.C. Law 16-191, § 109(e), 53 DCR 6794 Sept. 12, 2008, D.C. Law 17-231, § 41(o), 55 DCR 6758 Feb. 26, 2015, D.C. Law 20-155, § 7012(f)(1), 61 DCR 9990 Oct. 22, 2015, D.C. Law 21-36, § 7044, 62 DCR 10905 Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987. For temporary (90 days) amendment of this section, see § 7016(t) of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201). For temporary (90 days) amendment of this section, see § 7012(f)(1) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541). For temporary (90 days) amendment of this section, see § 7012(f)(1) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188). For temporary (90 days) amendment of this section, see § 7022(f)(1) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696). For temporary (90 day) amendment of section, see § 25(e) of Finance and Revenue Technical Amendments Second Emergency Amendment Act of 2006 (D.C. Act 16-585, December 28, 2006, 54 DCR 340). For temporary (90 day) amendment of section, see § 2 of Estate and Inheritance Tax Clarification Emergency Act of 2006 (D.C. Act 16-510, October 25, 2006, 53 DCR 9082). For temporary (90 day) amendment of section, see § 2 of Estate and Inheritance Tax Clarification Congressional Review Emergency Act of 2006 (D.C. Act 16-283, February 27, 2006, 53 DCR 1633). For temporary (90 day) amendment of section, see § 2 of Estate and Inheritance Tax Clarification Emergency Act of 2005 (D.C. Act 16-203, November 17, 2005, 52 DCR 10513). For temporary (90 day) amendment of section, see § 2 of Estate and Inheritance Tax Clarification Congressional Review Emergency Act of 2005 (D.C. Act 16-32, February 17, 2005, 52 DCR 3016). For temporary (90 day) amendment of section, see § 2 of Estate and Inheritance Tax Clarification Emergency Act of 2004 (D.C. Act 15-620, November 30, 2004, 51 DCR 11455). For temporary (90 day) amendment of section, see § 2 of Estate and Inheritance Tax Clarification Congressional Review Emergency Act of 2004 (D.C. Act 15-398, March 18, 2004, 51 DCR 3630). For temporary (90 day) amendment of section, see § 2 of Estate and Inheritance Tax Clarification Emergency Act of 2003 (D.C. Act 15-281, December 18, 2003, 51 DCR 187). For temporary (90 day) amendment of section, see § 2002(a) of Fiscal Year 2004 Budget Support Congressional Review Emergency Act of 2003 (D.C. Act 15-149, September 22, 2003, 50 DCR 8360). For temporary (90 day) amendment of section, see § 2002(a) of Fiscal Year 2004 Budget Support Emergency Act of 2003 (D.C. Act 15-105, June 20, 2003, 50 DCR 5613). For temporary (90 day) amendment of section, see § 1402(a) of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499). For temporary (90 day) amendment of section, see § 1402(a) of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151). For temporary (90 day) amendment of section, see § 2 of Inheritance and Estate Tax Congressional Review Emergency Act of 2002 (D.C. Act 14-507, October 23, 2002, 49 DCR 10219). For temporary (90 day) amendment of section, see § 2 of Inheritance and Estate Tax Emergency Act of 2002 (D.C. Act 14-448, July 23, 2002, 49 DCR 7865). For temporary (90 day) amendment of section, see § 1402(a) of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700). Section 4(b) of D.C. Law 16-62 provided that the act shall expire after 225 days of its having taken effect. “(iii) An estate tax return shall not be required to be filed if the decedent’s gross estate does not exceed $1 million.” “(ii) Any scheduled increase in the unified credit provided in section 2010 of the Internal Revenue Code or thereafter shall not apply and the amount of the unified credit shall be $345,800; and “(i) The maximum amount of credit for state death taxes allowed by section 2011 of the Internal Revenue Code; “(C) For a decedent whose death occurs on or after January 1, 2003: “(iii) An estate tax return shall not be required to be filed if the decedent’s gross estate does not exceed $675,000. “(ii) Any scheduled increase in the unified credit provided in section 2010 of the Internal Revenue Code or thereafter shall not apply and the amount of the unified credit shall be $130,300; and “(i) The maximum amount of credit for state death taxes allowed by section 2011 of the Internal Revenue Code; “(B) For a decedent whose death occurs on or after January 1, 2002: Section 2 of D.C. Law 16-62 amended par. (4)(B) and added par. (4)(C) to read as follows: Section 4(b) of D.C. Law 15-315 provided that the act shall expire after 225 days of its having taken effect. “(iii) An estate tax return shall not be required to be filed if the decedent’s gross estate does not exceed $1 million.” “(ii) Any scheduled increase in the unified credit provided in section 2010 of the Internal Revenue Code or thereafter shall not apply and the amount of the unified credit shall be $345,800; and “(i) The maximum amount of credit for state death taxes allowed by section 2011 of the Internal Revenue Code; “(C) For a decedent whose death occurs on or after January 1, 2003: “(iii) An estate tax return shall not be required to be filed if the decedent’s gross estate does not exceed $675,000. “(ii) Any scheduled increase in the unified credit provided in section 2010 of the Internal Revenue Code or thereafter shall not apply and the amount of the unified credit shall be $675,000; and “(i) The maximum amount of credit for state death taxes allowed by section 2011 of the Internal Revenue Code; “(B) For a decedent whose death occurs on or after January 1, 2002: Section 2 of D.C. Law 15-315, in par. (4), rewrote subpar. (B), and added subpar. (C) to read as follows: For temporary (225 day) amendment of section, see § 2 of Inheritance and Estate Tax Clarification Temporary Act of 2004 (D.C. Law 15-119, March 30, 2004, law notification 51 DCR 3806). For temporary (225 day) amendment of section, see § 2 of Inheritance and Estate Tax Temporary Act of 2002 (D.C. Law 14-227, March 25, 2003, law notification 50 DCR 2740). The 2015 amendment by D.C. Law 21-36 rewrote (14). The 2015 amendment by D.C. Law 20-155 rewrote the introductory language of (4)(C); added the proviso in (6); substituted “decedent dying after December 31, 2007, but before January 1, 2015” for “decedent whose death occurs on or subsequent to January 1, 2008” in (12)(B); added (12)(C); added (12A) and (14); and rewrote (13). D.C. Law 17-231 added par. (3A); and rewrote pars. (5) and (12), which had read as follows: “(5) ‘Gross estate’ means gross estate as defined in the Internal Revenue Code.” “(12) ‘Taxable estate’ means taxable estate as defined in 2051 of the Internal Revenue Code of 1954.” D.C. Law 16-191 rewrote par. (4)(B) and added par. (4)(C). Prior to amendment, par. (4)(B) read as follows: “(B) For a decedent whose death occurs on or after January 1, 2002: (i) The maximum amount of credit for state death taxes allowed by section 2011 of the Internal Revenue Code; (ii) Any scheduled increase in the unified credit provided in section 2010 of the Internal Revenue Code or thereafter shall not apply and the amount of the unified credit shall be $345,800; and (iii) An estate tax return shall not be required to be filed if the decedent’s gross estate does not exceed $1 million.” D.C. Law 15-39, in par. (4)(B), substituted “$345,800” for “$675,000” in subpar. (ii), and substituted “$1 million” for “$675,000” in subpar. (iii). D.C. Law 14-307 rewrote pars. (4), (5), and (6). 1981 Ed., § 47-3701.
Sourced from the DC Council Open Law Library (public domain).
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