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.

The bill is currently in the Senate, having been reported out of the Committee on Homeland Security and Governmental Affairs on February 4, 2026, without changes. The next step is a vote by the full Senate. If approved there, it would then move to the House of Representatives for consideration. For it to become law, both chambers of Congress must pass it, and then the President must sign it.

If this joint resolution passes and becomes law, the "D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025" (D.C. Act A26-0217) would be blocked from taking effect. This means that any adjustments or revisions to income and franchise taxes for residents and businesses in the District of Columbia, as proposed by that D.C. Act, would not be implemented. This action demonstrates Congress's power to nullify D.C. legislation, potentially impacting the District's autonomy in managing its local finances and laws.

The debate typically revolves around the extent of federal oversight versus the principle of D.C. home rule. Supporters of this resolution often argue that Congress has a constitutional responsibility to supervise the District's governance and ensure sound fiscal policies, especially concerning taxation. Critics contend that such federal intervention undermines the democratic will of D.C. residents and their elected Council, advocating for greater self-determination for the nation's capital.