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.

This joint resolution nullifies the District of Columbia’s Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025. By overturning the local act, this measure reinstates several tax provisions that the D.C. Council had previously sought to decouple from federal law, including an increased standard deduction, a tax exemption for tipped wages, and specific depreciation allowances for property. Additionally, this resolution reverses other local changes to the D.C. tax code, such as the restoration of the District's child tax credit.

This resolution affects taxpayers in the District of Columbia, specifically individuals who claim the standard tax deduction or the District's child tax credit. It also impacts workers who receive tipped wages and business owners who claim depreciation allowances for nonresidential real property. Additionally, the measure directly affects the Council of the District of Columbia by nullifying its local tax legislation.

• Nullification of District of Columbia tax legislation. This joint resolution formally disapproves and nullifies the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025.
• Reinstatement of specific tax provisions. The resolution restores D.C. tax code provisions regarding the standard tax deduction, the taxation of tipped wages, and the depreciation of qualified property that were in effect prior to the Council's legislative action.
• Restoration of federal tax law conformity. By nullifying the D.C. Council's decoupling efforts, the resolution ensures the D.C. tax code remains aligned with federal changes introduced by the One Big Beautiful Bill Act, such as the 100% depreciation allowance for nonresidential real property.

This resolution nullifies the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025, thereby reinstating District of Columbia tax code provisions regarding the standard deduction, tipped wages, and property depreciation that were established following the enactment of the One Big Beautiful Bill Act (H.R. 1). By overturning the D.C. Council's decoupling action, the resolution restores the District's rolling conformity with specific federal tax changes and reverses local amendments to the D.C. child tax credit.

This joint resolution seeks to nullify a District of Columbia law that decoupled the city's tax code from federal tax changes introduced by the One Big Beautiful Bill Act. By overturning the D.C. Council's action, the resolution aims to reinstate specific tax provisions including an increased standard deduction, the exemption of tipped wages from taxable income, and a 100% depreciation allowance for certain real property.