Page:United States Statutes at Large Volume 83.djvu/207

 83 STAT. ]

PUBLIC LAW 91-106-OCT. 31, 1969

(2) Section 3 of title VIII of such article (D.C. Code, sec. 47-lo74b) ^^ VtTeu'^'' is amended by adding at the end thereof the following new sentence: "The minimum tax payable shall be $25.00." (b) Title X IV of such article is amended as follows: (1 j Section 1 of such title (D.C. Code, sec. 47-1591) is amended by 71 Stat. 6 0 6. striking out subsection (a), and by striking out " (b) ". (2) Section 7 of such title (D.C. Code, sec. 47-1591f) is amended to read as follows: "SEC. 7. PENALTY FOR FAILURE To OBTAIN LICENSE.—Any person who violates section 1 of this title shall be fined not more than $300,,^^;^;,^°'^^ and each day that such violation continues shall constitute a separate 47-1591. offense. All prosecutions under this section shall be brought in the District of Columbia Court of General Sessions on information by the Corporation Counsel or any of his assistants in the name of the District," SEC. 605. (a) Title VI of article I of the District of Columbia Income and Franchise Tax Act of 1947 (D.C. Code, secs. 47-1567— 47-1567d) is amended by adding at the end thereof the following new 61 Stat. 343. section: "SEC. 6. CREDIT FOR SALES TAX PAID.—

" (a)(1) For the purpose of providing relief to certain low-income residents of the District for sales tax paid on purchases of groceries, there shall be allowed to an individual a credit against the tax (if any) imposed by this article in an amount detennined m accordance with the following table: "If the adjusted gross The credit shall be the product income i s: of the number of personal exemptions allowed an individual on his return under section 2 of this title times— "Not over $2,000 $6.00. "Over $2,000, but not over $4,000 $4.00. "Over $4,000, but not over $6,000 $2.00. "(2) For purposes of paragraph (1), in determining the number of personal exemptions allowed an individual on his return under section 2 of this title— .P:9:S°'^^ 47-1567a. " (A) there shall be excluded any exemption based on age or blindness, " (B) there shall be included one additional exemption in any case in which an exemption of $2,000 is allowed for a head of family or a married person living with husband or wife, and " (C) there shall be excluded any exemption for any person who is an inmate or resident patient of a publicly owned and operated institution for an aggregate or more than 183 days of the taxable year. "(b) If the amount of credit allowed an individual by subsection (a) for a taxable year exceeds the amount of tax (computed without regard to such subsection but after allowance of any other credit allowable under this article) imposed under this article on such individual for such taxable year a refund shall be allowed such individual to the extent that such credit exceeds the amount of such tax. "(c) No credit (or refund) shall be allowed to an individual under this section unless— "(1) such individual files a return under this article for a taxable year of not less than twelve months,

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