DC Federal Tax Conformity
Current understanding
To be populated as evidence accumulates.
Evidence log
- 2026-02-18 — 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.: Public Law 119-78 (HJRES142, 119th Congress) disapproved the DC Council’s Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025, restoring District conformity with 2025 federal reconciliation provisions (higher standard/senior deductions, tip/overtime/car-loan interest deductions, 100% bonus depreciation for nonresidential real property, and retroactive full R&E expensing) while negating DC-only decoupling items such as a DC child tax credit restoration. (novelty: 2)
Open questions
Related
Contributing findings
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.
18-feb-2026
novelty 2
per-area 2
introduces