Disapproving the action of the District of Columbia Council in approving the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025.
Question at stake
We do not publish a plain-language question for this bill yet. The full text and the official summary are below.
Source: Congress.gov
Plain-language summary
This joint resolution reinstates provisions of District of Columbia (DC) tax law to conform with federal tax law. As background, DC generally automatically adopts changes to federal tax law (known as rolling conformity). Therefore, upon enactment of the 2025 reconciliation act (commonly known as the One Big Beautiful Bill Act), many of its tax provisions became DC law. DC subsequently enacted its own legislation (the DC Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025) that decoupled DC tax law from these federal provisions. This joint resolution nullifies the DC legislation, thereby generally realigning DC tax law with the tax provisions of the 2025 reconciliation act. Specifically, the joint resolution reinstates for DC provisions that • increase the higher basic standard deduction; • increase deductible charitable cash contributions (for taxpayers who take the standard deduction); • establish a $6,000 tax deduction for taxpayers 65 years and older; • allow a tax deduction of qualified tips, qualified overtime pay, and qualified car loan interest; • authorize an elective 100% depreciation allowance for nonresidential real property; and • authorize businesses to deduct 100% of research and experimental costs retroactive to tax year 2022. The DC legislation also amended several other provisions of DC tax law, including restoring the DC child tax credit. The joint resolution negates these changes.
Source: Congress.gov
Why it matters
This bill is too thin to summarize responsibly yet. The full text and the official summary are below.
Source: Congress.gov
In committee
The record does not place this bill in a committee yet. Committee unknown is itself a state, not a fabricated value.
Source: Congress.gov
Votes
- On the Joint ResolutionJoint Resolution Passed . 49 to 47
- On the Motion to ProceedMotion to Proceed Agreed to . 51 to 46
- On PassagePassed . 215 to 210
Source: Roll-call records, Congress.gov
Sponsors
Source: Congress.gov