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B 26-0458

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

26th Council Period (2025-2026) Introduced by Phil Mendelson

D.C. temporarily aligns state income and franchise tax code with federal tax law changes through emergency legislation effective February 2026, expiring September 2026.

Law L26-0089, Effective from Feb 12, 2026 Published in DC Register Vol 73 and Page 002114, Expires on Sep 25, 2026
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WeVote Research Nonpartisan
Bill Summary · B 26-0458

Legislative bill overview

Bill B 26-0458 is a temporary amendment to D.C.'s income and franchise tax code that aligns District tax provisions with federal tax law changes and makes technical revisions to the tax code. The bill was enacted as emergency legislation (Law L26-0089) effective February 12, 2026, with a sunset date of September 25, 2026, indicating it addresses time-sensitive tax conformity issues.

Why is this important

Tax conformity bills ensure that District residents and businesses operating under D.C. tax law don't face conflicting obligations when federal tax laws change, preventing unintended tax consequences or administrative confusion. The temporary nature and quick enactment suggest the District needed to respond urgently to federal tax code modifications to maintain proper revenue collection and tax fairness during the 2026 tax year.

Potential points of contention

  • Lack of public detail: The bill's specific provisions aren't detailed in available information, making it difficult to assess which taxpayers benefit or are burdened by the changes
  • Temporary vs. permanent solutions: The September 2026 sunset date raises questions about whether these are truly temporary fixes or whether permanent conformity legislation will follow
  • Revenue impact uncertainty: Without knowing specific provisions, the fiscal impact on D.C.'s budget and individual taxpayers remains unclear, potentially affecting budget planning

Compiled from official sources — confirm details with the bill’s official record.

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