PolicyBrief
S.J.RES. 102
119th CongressJan 27th 2026
A joint resolution 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.
IN COMMITTEE

This joint resolution disapproves the D.C. Council's approval of the temporary amendment to the D.C. Income and Franchise Tax laws.

Rick Scott
R

Rick Scott

Senator

FL

LEGISLATION

Congress Moves to Block D.C. Tax Changes: Federal Disapproval Targets Local Tax Amendment Act of 2025

Alright, let's talk about D.C. and its money moves, or rather, the federal government stepping in to block them. This joint resolution is pretty straightforward: it’s Congress saying "nope" to a temporary tax amendment passed by the District of Columbia Council back in December 2025. Specifically, it disapproves the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025.

The Federal Override

So, what does this actually mean? The D.C. Council, which is essentially the local legislature for the District, passed this tax amendment. Under the District of Columbia Home Rule Act (specifically section 602(c)(1)), such acts get sent to Congress for review. And in this case, Congress is using its power to formally reject it. Think of it like a parent vetoing a kid’s spending plan—it’s a direct intervention in D.C.’s financial decisions.

Who Feels It and How

For anyone living or doing business in D.C., this could mean a bit of whiplash. The D.C. Council had its reasons for passing that temporary tax amendment, likely aiming to adjust income or franchise taxes for residents and businesses. If you were a small business owner, for example, you might have been anticipating certain tax changes that could have impacted your bottom line, either positively or negatively. This resolution essentially pulls the rug out from under those expectations. It means the tax landscape reverts to what it was before the D.C. Council's amendment, leaving some folks potentially relieved and others definitely disappointed.

The Bigger Picture: Home Rule vs. Congressional Power

This isn't just about a specific tax code; it's a classic tug-of-war between D.C.’s desire for self-governance and Congress’s ultimate authority over the District. When Congress disapproves a local D.C. act like this, it underscores that while D.C. has a degree of home rule, its legislative actions are still subject to federal oversight. For D.C. residents and the Council, it can feel like a direct undermining of their local democratic process, reminding them that their elected local representatives don't always get the final say on policies that directly affect their daily lives and local economy. It’s a move that asserts federal power, potentially at the cost of local autonomy, and it highlights how D.C.’s unique status means its policy decisions are never truly just its own.