District Of Columbia Code § 47-1807.53

Job growth tax credit eligibility.
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The Mayor shall approve any job growth tax credits allowed by § 47-1807.52 if, during a credit period, a project shall:
Bring a net job growth of at least 10 new jobs to the District of Columbia with an average yearly wage of at least 120% of the average yearly wage of residents of the District of Columbia;
Increase income tax and payroll revenue for the District of Columbia;
Result in the retention of any new positions proposed by the project for at least one year; and
Be approved by the Mayor only if the project would not occur but for the job growth tax credit.

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