A measure “disapproving the action of the District of Columbia Council in approving the D.C. Income and Franchise Tax...” (HJRES 142)

The bill

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.

Topic: Government Operations and Politics

What the bill does

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.

Source: Congressional Research Service summary

Bill on congress.gov(opens in a new tab)