District of Columbia: President Signs Congressional Resolution Repealing the District’s Decoupling from Federal Tax Legislation

The President signed a Congressional joint resolution disapproving of the action of the District of Columbia Council. The District of Columbia enacted the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025 (D.C. Act 26-217, Bill B26-0458) which it transmitted to the U.S. Congress on Dec. 20, 2025, pursuant to Section 602(c)(1) of the District of Columbia Home Rule Act. The District of Columbia legislation decoupled the District’s tax law from certain provisions of Public Law 119-21, known as the One Big Beautiful Bill. The District of Columbia’s home rule law provides for a 30-day Congressional ...