{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"incentive-dc-qhtc-boundary-20261025","kind":"incentive_program","state_codes":["dc"],"subject":"District QHTC facility exclusions and dated wage credit boundaries","scope":"OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified.","fields":{"dc_qhtc_basis":{"value":"OTR lists profit status,DC office,registration,at least10qualified employees and at least51percent DC gross revenues from permitted activities. Hosting examples do not establish automatic data center eligibility.","source_ids":["dc-qhtc-guidance-20261025"],"locator":"OTR qualification,exclusion,claiming sections; code47/1817.03(a1),(b),(c)","scope":"OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified."},"status":{"value":"program","source_ids":["dc-qhtc-guidance-20261025"],"locator":"OTR qualification,exclusion,claiming sections; code47/1817.03(a1),(b),(c)","scope":"OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified."},"dc_facility_exclusion":{"value":"OTR excludes entities deriving at least51percent gross revenues from specified electronic equipment facility operations involving data switching,transmission or telecommunications. This exclusion must not be erased by general hosting examples.","source_ids":["dc-qhtc-guidance-20261025"],"locator":"OTR qualification,exclusion,claiming sections; code47/1817.03(a1),(b),(c)","scope":"OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified."},"dc_wage_clock":{"value":"Code47/1817.03(a1) provides5percent of wages in first24employment months for qualified employees hired after December31,2017 for tax years beginning after December31,2019,subject to exceptions. Old10percent rate is a different period.","source_ids":["dc-qhtc-wage-code-20261025"],"locator":"OTR qualification,exclusion,claiming sections; code47/1817.03(a1),(b),(c)","scope":"OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified."},"dc_credit_limits":{"value":"Post2019credit capped at3000dollars per qualified employee per taxable year. Tenyear carryforward provision is limited to credits for hires before October1,2019 and tax liability conditions. Other statutory exceptions apply.","source_ids":["dc-qhtc-wage-code-20261025"],"locator":"OTR qualification,exclusion,claiming sections; code47/1817.03(a1),(b),(c)","scope":"OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified."},"dc_certification_boundary":{"value":"OTR requires electronic QHTC certification of conditions and applicable filings. Certification is not proof of eligibility for every benefit or actual tax savings.","source_ids":["dc-qhtc-guidance-20261025"],"locator":"OTR qualification,exclusion,claiming sections; code47/1817.03(a1),(b),(c)","scope":"OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified."},"actual_benefit":{"value":null,"source_ids":["dc-qhtc-guidance-20261025"],"locator":"OTR qualification,exclusion,claiming sections; code47/1817.03(a1),(b),(c)","scope":"OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified.","unknown_reason":"No individual certified eligibility or tax benefit reviewed."}}}],"sources":{"dc-qhtc-guidance-20261025":{"url":"https://otr.cfo.dc.gov/page/qualified-high-technology-companies-qhtcs","title":"District QHTC qualification and facility exclusions","publisher":"District of Columbia Office of Tax and Revenue and Council","published_on":null,"date_note":"Publication date unknown; statute differentiates tax periods, retrieval not enactment.","scope":"OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified.","checked_at":"2026-10-25T20:19:13.573941+00:00","sha256":"0d5ac606f38826cd24f346ed684767bc3bed6f403312c4e5437b4a82af3769c6","tier":"A","establishes_status":["program"]},"dc-qhtc-wage-code-20261025":{"url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1817.03","title":"District QHTC wage credit dated rates and limits","publisher":"District of Columbia Office of Tax and Revenue and Council","published_on":null,"date_note":"Publication date unknown; statute differentiates tax periods, retrieval not enactment.","scope":"OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified.","checked_at":"2026-10-25T20:24:06.915984+00:00","sha256":"6962a06296a4905b3fc017ef14b279ea03ba36ac623cd96d11b8600e2e7609d1","tier":"A","establishes_status":["program"]}},"details":[{"id":"incentive-dc-qhtc-boundary-20261025","html":"

District QHTC facility exclusions and dated wage credit boundaries

OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified.

Dc qhtc basis
OTR lists profit status,DC office,registration,at least10qualified employees and at least51percent DC gross revenues from permitted activities. Hosting examples do not establish automatic data center eligibility.District of Columbia Office of Tax and Revenue and Council. Source: Publication date not stated. Checked: October 25, 2026.

OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified. Locator: OTR qualification,exclusion,claiming sections; code47/1817.03(a1),(b),(c).

Status
programDistrict of Columbia Office of Tax and Revenue and Council. Source: Publication date not stated. Checked: October 25, 2026.

OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified. Locator: OTR qualification,exclusion,claiming sections; code47/1817.03(a1),(b),(c).

Dc facility exclusion
OTR excludes entities deriving at least51percent gross revenues from specified electronic equipment facility operations involving data switching,transmission or telecommunications. This exclusion must not be erased by general hosting examples.District of Columbia Office of Tax and Revenue and Council. Source: Publication date not stated. Checked: October 25, 2026.

OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified. Locator: OTR qualification,exclusion,claiming sections; code47/1817.03(a1),(b),(c).

Dc wage clock
Code47/1817.03(a1) provides5percent of wages in first24employment months for qualified employees hired after December31,2017 for tax years beginning after December31,2019,subject to exceptions. Old10percent rate is a different period.District of Columbia Office of Tax and Revenue and Council. Source: Publication date not stated. Checked: October 25, 2026.

OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified. Locator: OTR qualification,exclusion,claiming sections; code47/1817.03(a1),(b),(c).

Dc credit limits
Post2019credit capped at3000dollars per qualified employee per taxable year. Tenyear carryforward provision is limited to credits for hires before October1,2019 and tax liability conditions. Other statutory exceptions apply.District of Columbia Office of Tax and Revenue and Council. Source: Publication date not stated. Checked: October 25, 2026.

OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified. Locator: OTR qualification,exclusion,claiming sections; code47/1817.03(a1),(b),(c).

Dc certification boundary
OTR requires electronic QHTC certification of conditions and applicable filings. Certification is not proof of eligibility for every benefit or actual tax savings.District of Columbia Office of Tax and Revenue and Council. Source: Publication date not stated. Checked: October 25, 2026.

OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified. Locator: OTR qualification,exclusion,claiming sections; code47/1817.03(a1),(b),(c).

Actual benefit
Not establishedDistrict of Columbia Office of Tax and Revenue and Council. Source: Publication date not stated. Checked: October 25, 2026.

OTR guidance body and full operative47/1817.03 reviewed. Qualified employee definitions,other benefits,current certification and individual claims unverified. Locator: OTR qualification,exclusion,claiming sections; code47/1817.03(a1),(b),(c).

"}]}