PR 26-0380 Legislature · 26th Council Period (2025-2026)

D.C. Income and Franchise Tax Conformity and Revision Emergency Declaration Resolution of 2025

This resolution declares an emergency to prevent the automatic adoption of federal tax changes from the "One Big Beautiful Bill Act" (H.R.1), which would reduce District of Columbia tax revenues by $94.4 million in 2025 and $657.8 million over five years. It directly affects D.C. government finances by allowing the Council to decouple from these federal provisions without waiting for full legislative review. The key mechanism is an immediate emergency declaration (taking effect instantly) to pause automatic conformity, giving the Council time to analyze the tax changes and develop necessary forms/guidance. This action specifically targets retroactive federal tax provisions, such as those eliminating taxes on overtime and tips, to avoid unintended revenue losses.

Issues: ✓ Budget & Taxes

Sub-Topics: Business Taxes

Bill status signed all 4 stages cleared

Introduction

Nov 2025

Committee Review

Council Passage

Nov 2025

Signed into Law

Nov 2025

Introduced Nov 3, 2025 Signed Nov 4, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Introduction → Enrollment · 4 edits

MODERATE

The bill was renumbered from a proposed resolution to an enrolled resolution (26-248) and updated to reflect the official title of the federal law. The text was edited to correct grammatical errors, improve clarity, and add a new reason for the emergency declaration: the need for the tax office to develop forms and guidance for retroactive tax changes. The substantive policy goals regarding revenue protection and decoupling from federal tax changes remain unchanged.

TECHNICAL

The document was renumbered from a 'Proposed Resolution' to 'Enrolled Original' with the bill number 26-248, indicating it has passed final stages.

The name of the federal law was updated from 'H.R.1' to its full official title, 'An Act To provide for reconciliation pursuant to title II of H. Con. Res. 14'.

Minor grammatical corrections were made, such as changing 'The Council have' to 'The Council has' and clarifying the list of reasons for the emergency declaration.

REQUIREMENT

A new paragraph was added explaining that some federal tax changes are retroactive to 2025, requiring the tax office extra time to create forms and guidance before the filing season.

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

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Key actions

Committee

Amendments

Nov 4, 2025

Council · Passed

Council Vote: pass (13-0)

council

Nov 4, 2025

Introduced

Amendment (Parker, Frumin)

legislature

Nov 3, 2025

Introduced

PR26-0380 Introduced by Chairman Mendelson at Office of the Secretary

legislature

1 primary · 0 co-sponsors