B 26-0458 Legislature · 26th Council Period (2025-2026)

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

This bill temporarily revises D.C. income tax rules to better align with federal tax law for 2025. It establishes specific standard deduction amounts for D.C. taxpayers based on filing status: $15,000 for single filers, $22,500 for heads of household, and $30,000 for married couples filing jointly. Starting in 2026, these amounts will adjust annually based on cost-of-living changes (rounded to the nearest $50). The bill directly affects D.C. residents filing individual income tax returns, modifying how they calculate taxable income. The changes are temporary and apply only to the 2025 tax year.

Issues: ✓ Budget & Taxes

Sub-Topics: Income Tax Business Taxes

Bill status signed all 4 stages cleared

Introduction

Nov 2025

Committee Review

Council Passage

Dec 2025

Signed into Law

Feb 2026

Introduced Nov 3, 2025 Signed Feb 20, 2026

Maddy AI version diff · 2 comparisons

What changed between versions

Engrossment → Enrollment · 5 edits

MODERATE

The bill was finalized in its enrolled version with minor formatting and wording adjustments compared to the engrossed version. The substantive policy content regarding tax deductions and conformity with federal tax law remains unchanged. These changes are primarily technical corrections to improve clarity and consistency in the legislative text.

TECHNICAL

Formatting and punctuation adjustments were made throughout the bill, including changes in paragraph numbering and capitalization for consistency.

The section designation for 47-1803.03 was slightly reformatted with added commas for better readability.

The repeal language for section 47-1806.02 was added to clarify that this section is being removed from the code.

Minor punctuation changes were made in the standard deduction definitions, including adding semicolons and adjusting paragraph lettering.

The phrase 'of this section or §§ 47-1806.02(f)(1)(A) and (i)' was simplified to just 'of this section' for clarity.

Floor votes · Council Dec 2, 2025

How they voted

13–0

Passed

Total votes 13

Dec 2, 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

Actions timeline

Total actions

Key actions

Committee

Dec 2, 2025

Council · Passed

Council Vote: pass (13-0)

council

Nov 3, 2025

Introduced

B26-0458 Introduced by Chairman Mendelson at Office of the Secretary

legislature

1 primary · 0 co-sponsors