HJRES 142
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.
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Bill overview
This joint resolution seeks to overturn a recent law passed by the District of Columbia Council. Specifically, it aims to invalidate the ‘D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025,’ which altered the District’s tax code. The resolution seeks to restore previous tax provisions related to deductions, tipped wages, and property depreciation that were in place before the Council’s amendment. Essentially, it’s a congressional effort to reinstate certain aspects of the District’s tax code as they existed prior to the Council’s action.
Key provisions
- Disapproving the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025.
- Restoring the standard tax deduction as it existed prior to the Council’s amendment.
- Reinstating the treatment of tipped wages in the District’s tax code.
- Reinstating the provision for an elective 100% depreciation allowance for nonresidential real property.
- Undoing changes made by the Council regarding the DC child tax credit.
Who is affected
- Residents of the District of Columbia
- Businesses operating in the District of Columbia
- The District of Columbia Council
- The federal government (regarding tax conformity)
Notable changes
- The District’s tax code is being reverted to a previous state before the Council’s amendment.
- The Council’s temporary amendment is being nullified.
Sponsors
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Primary sponsor
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119th CONGRESS — 2d Session
H. J. RES. 142
IN THE HOUSE OF REPRESENTATIVES
JOINT RESOLUTION
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.
That