District of Columbia AG Releases Opinion on Federal Disapproval of District’s Decoupling From Federal Tax Legislation

The District of Columbia Attorney General (AG) released an advisory opinion on the impact of House Joint Resolution 142 on the District’s Tax Laws. The District of Columbia enacted the Emergency Conformity Act (D.C. Acts 26-214, B26-457), and the Temporary Conformity Act (D.C. Act 26-217, B26-458), both retroactively applicable to Jan. 1, 2025, and decoupling from certain provisions of Public Law 119-21, known as the One Big Beautiful Bill. Subsequently, the President signed Congressional H.J. Resolution 142 disapproving of the Temporary Conformity Act. The AG opined that H.J. Resolution 142 did not retroactively alter the tax liability imposed by the ...