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.
SJRES 95 is a congressional disapproval resolution targeting an Internal Revenue Service (IRS) rule. It seeks to block IRS Notice 2025-28, which provided "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships," by invoking procedures under Title 5, U.S. Code. If enacted, this resolution would prevent the IRS guidance from taking effect, directly affecting business partnerships that would have been subject to the Corporate Alternative Minimum Tax under the proposed rule. The resolution is procedural, focusing solely on halting the implementation of the specific IRS guidance without creating new tax law.
Lower Health Care Costs Act This bill extends for three years, through 2028, temporary changes enacted by the American Rescue Plan Act of 2021 (ARPA) and the Inflation Reduction Act of 2022 (IRA) that generally expand eligibility for and increase the amount of the premium tax credit. Currently, eligible taxpayers may be able to claim the premium tax credit, which applies toward the cost of obtaining health insurance through health insurance exchanges. To be eligible for the premium tax credit, a taxpayer’s household income must meet or exceed 100% of the federal poverty level (FPL) and, after 2025, may not exceed 400% of the FPL (maximum income limit). For 2021-2025, the ARPA and IRA eliminated the maximum income limit, which generally expands eligibility for the premium tax credit. Further, under current law, the amount of the premium tax credit is (1) generally the plan premium (conditions apply), minus (2) the taxpayer’s household income multiplied by the applicable percentage. The applicable percentage is a specific percentage that varies depending on which of six income ranges (adjusted for inflation after 2025) the taxpayer’s household income falls within. For 2021-2025, the ARPA and IRA lowered the applicable percentages and eliminated the adjustment of the applicable percentages for inflation, which generally increases the amount of the premium tax credit. The bill extends for three years, through 2028, the elimination of the 400% maximum income limit, the lower applicable percentages, and the elimination of the inflation adjustment for the applicable percentages.
Department of Defense Appropriations Act, 2026 This bill provides FY2026 appropriations to the Department of Defense (DOD) for military activities. (The bill excludes military construction, military family housing, civil works projects of the Army Corps of Engineers, and nuclear warheads, which are all included in other appropriations bills.) Within the DOD budget, the bill provides appropriations for Military Personnel; Operation and Maintenance; Procurement; Research, Development, Test and Evaluation; and Revolving and Management Funds. The bill provides appropriations for Other Department of Defense Programs, including the Defense Health Program, Chemical Agents and Munitions Destruction, Drug Interdiction and Counter-Drug Activities, and the Office of the Inspector General. In addition, the bill provides appropriations for Related Agencies, including (1) the Central Intelligence Agency Retirement and Disability System Fund, and (2) the Intelligence Community Management Account. The bill also sets forth requirements and restrictions for using funds provided by this and other appropriations acts.
Shutdown Fairness Act This bill provides appropriations to pay federal employees who work during a government shutdown. Specifically, the bill provides appropriations for federal agencies to provide standard rates of pay, allowances, pay differentials, benefits, and other payments to excepted employees for work performed during any period in which interim continuing appropriations or full-year appropriations are not in effect for a fiscal year (i.e., a government shutdown). An excepted employee is an employee who is required to work during a government shutdown. Under current law, excepted employees are not paid until the government shutdown is over. This bill provides appropriations to pay excepted employees during a government shutdown. The bill also specifies that the term excepted employee includes certain contractors who support federal employees during a government shutdown and members of the Armed Forces who are on active duty. A federal agency may not use the funds provided by this bill during any period in which continuing appropriations are in effect for the purpose of paying excepted employees of the agency. The bill must take effect as if it had been enacted on September 30, 2025.
This bill provides continuing appropriations for federal government operations through October 31, 2025, ensuring that agencies can maintain essential services without interruption. It authorizes funding for departments including Defense, Health and Human Services, Veterans Affairs, and Transportation, while extending specific programs like community health centers, Medicare services, and veterans' benefits. Key provisions include maintaining funding levels for existing programs, extending deadlines for various health and human services initiatives through October 2025, and providing specific amounts for programs like the WIC food assistance program. The bill also includes numerous extensions for programs that would otherwise expire, such as the National Health Service Corps and certain Medicare payment adjustments. This continuing resolution prevents government shutdowns by providing temporary funding until a full fiscal year 2026 appropriations bill can be enacted.
Eliminate Shutdowns Act This bill provides continuing appropriations to prevent a government shutdown if the appropriations bills for a fiscal year have not been enacted before the fiscal year begins and continuing appropriations are not in effect. Specifically, the bill provides appropriations at the rate of operations that was provided for the prior fiscal year to continue programs, projects, and activities that were funded in the preceding fiscal year.
Rescissions Act of 2025 This act rescinds specified unobligated funds that were provided to the Department of State, the U.S. Agency for International Development (USAID), various independent and related agencies, and the Corporation for Public Broadcasting. The rescissions were proposed by the President under procedures included in the Congressional Budget and Impoundment Control Act of 1974. Under current law, the President may propose rescissions to Congress using specified procedures, and the rescissions must be enacted into law to take effect. Specifically, the act rescinds funds that were provided to the State Department or the President for Contributions to International Organizations; Contributions for International Peacekeeping Activities; Global Health Programs (excluding funds for programs addressing HIV/AIDS, tuberculosis, malaria, nutrition, or maternal and child health); Migration and Refugee Assistance; the Complex Crises Fund; the Democracy Fund; the Economic Support Fund (excluding funds for assistance to Jordan, Egypt, or the Countering PRC Influence Fund); Contributions to the Clean Technology Fund; International Organization and Programs; Development Assistance (excluding funds for Feed the Future Innovation Labs, the Countering PRC Influence Fund, or commodity-based food aid); Assistance for Europe, Eurasia, and Central Asia; International Disaster Assistance (excluding funds for commodity-based food aid); and Transition Initiatives. The act also rescinds funds that were provided for USAID Operating Expenses, the Inter-American Foundation, the U.S. African Development Foundation, the U.S. Institute of Peace, and the Corporation for Public Broadcasting.
This concurrent resolution establishes the federal budget framework for fiscal years 2025 through 2034, setting specific targets for revenues, spending, and deficits across the decade. It projects federal revenues to increase from $3.4 trillion in 2025 to $5.4 trillion in 2034, with deficits ranging from $2.08 trillion to $2.12 trillion over the period. The resolution includes specific deficit reduction requirements for 11 congressional committees, such as a $880 billion target for the Energy and Commerce Committee to reduce deficits over the 10-year period. It also contains policy statements supporting economic growth through reduced spending, deregulation, and tax cuts. This resolution serves as the budgetary blueprint that Congress will use to guide spending decisions for the next decade.
This joint resolution seeks to block a Federal Communications Commission (FCC) rule that aimed to expand internet access for schools through the E-Rate program, specifically addressing the "homework gap" by increasing funding for student connectivity. The rule, published in the Federal Register on August 20, 2024, would have modified how schools and libraries access broadband under the E-Rate program. If passed, the resolution would cancel this rule, preventing it from taking effect under federal disapproval procedures. This is a procedural action targeting a specific FCC regulatory change, not a new policy.
