B 26-0457 Legislature · 26th Council Period (2025-2026)

D.C. Income and Franchise Tax Conformity and Revision Emergency Amendment Act of 2025

This bill updates D.C.'s income tax code to align with recent federal tax changes, specifically adjusting standard deduction amounts for 2025 and establishing annual cost-of-living adjustments. It directly affects D.C. residents filing income taxes who claim standard deductions, setting new base amounts: $15,000 for single filers, $22,500 for heads of household, and $30,000 for joint filers (with future increases tied to inflation). The bill replaces outdated references to federal tax code sections with current standards and expands "married individuals" to include "registered domestic partners" for deduction eligibility. It takes effect immediately for the 2025 tax year.

Issues: ✓ Budget & Taxes

Sub-Topics: Income Tax Business Taxes

Bill status signed all 4 stages cleared

Introduction

Nov 2025

Committee Review

Council Passage

Nov 2025

Signed into Law

Dec 2025

Introduced Nov 3, 2025 Signed Dec 3, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Introduction → Enrollment · 5 edits

MODERATE

This bill updates D.C. income tax provisions to align with federal tax law changes, particularly regarding standard deduction amounts and definitions. The enrolled version includes formatting corrections and clarifies that the personal exemption section is repealed. Key changes include updating section numbering conventions and standardizing how standard deductions are calculated for different filing statuses.

Scope change

The scope remains focused on amending Chapter 18 of Title 47 of the D.C. Official Code to conform with Internal Revenue Code provisions, with no expansion or contraction of the bill's applicability.

TECHNICAL

Section 47-1803.03 title was updated to include 'Corporation, financial institution, unincorporated business, and partnership deductions' for clarity.

Section 47-1806.02 was changed from being struck entirely to being amended with a new title indicating the personal exemption section is repealed.

Formatting and numbering conventions were corrected throughout the enrolled version, including consistent use of Roman numerals for subsections and proper section designation language.

The phrase 'married individuals' was expanded to 'married individuals or registered domestic partners' in one subsection to ensure inclusive language.

DEFINITION

Standard deduction definitions were streamlined to remove redundant references to other sections and clarify the calculation method for different filing statuses.

Floor votes · Council Nov 4, 2025

How they voted

13–0

Passed

Total votes 13

Nov 4, 2025

D Democratic11

11 Yea

100% Yea

I Independent2

2 Yea

100% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Nov 4, 2025

Council · Passed

Council Vote: pass (13-0)

council

Nov 4, 2025

Introduced

Amendment (McDuffie)

legislature

Nov 4, 2025

Introduced

Amendment (Mendelson)

legislature

Nov 4, 2025

Introduced

Amendment (Parker, Nadeau, Felder, Bonds, Allen, Frumin, Pinto, R. White, T. White, Lewis George)

legislature

Nov 3, 2025

Introduced

B26-0457 Introduced by Chairman Mendelson at Office of the Secretary

legislature

1 primary · 0 co-sponsors