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.

Became Public Law No: 119-78.

Feb 18, 2026

This joint resolution nullifies DC legislation that decoupled District of Columbia tax law from federal tax provisions in the 2025 reconciliation act. The resolution reinstates conformity with federal tax law, which restores DC tax provisions that increase the standard deduction, increase deductible charitable cash contributions for standard deduction filers, establish a $6,000 deduction for taxpayers age 65 and older, allow deductions for qualified tips and overtime pay and car loan interest, authorize 100% depreciation for nonresidential real property, and authorize 100% deduction of research and experimental costs retroactive to tax year 2022. The resolution also negates DC amendments made by the decoupling legislation, including changes to the DC child tax credit.

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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.