# District of Columbia B26-0457: D.C. Income and Franchise Tax Conformity and Revision Emergency Amendment Act of 2025 District of Columbia B26-0457, D.C. Income and Franchise Tax Conformity and Revision Emergency Amendment Act of 2025, is a Council Period 26 (2025-2026) House bill sponsored by Phil Mendelson (Democratic); status became law, last action 2025-12-05 (Act A26-0214 Published in DC Register Vol 72 and Page 013684, Expires on Mar 03, 2026); PRIA reads it as touching household money (as of 2026-11-04). - Canonical: https://policyrisk.com/state-bill/DC-B26-0457-26 - As of: 2026-11-04 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: District of Columbia B26-0457 - State: District of Columbia - Session: Council Period 26 (2025-2026) - Title: D.C. Income and Franchise Tax Conformity and Revision Emergency Amendment Act of 2025 - Status: became law - Chamber: House - Introduced: 2025-11-03 - Last action: 2025-12-05, Act A26-0214 Published in DC Register Vol 72 and Page 013684, Expires on Mar 03, 2026 - Sponsor: Phil Mendelson (Democratic) - Cosponsors: 0 - Touches household money: yes - Roll calls: 4 (34 yes, 15 no in all) - Economic provisions PRIA read: 8 ## Summary No summary available. ## Bill overview: provisions PRIA read - New child care tax credit: benefit, high. Beginning January 1, 2026, you get a D.C. credit equal to 24.25% of your federal child and dependent care credit. You must qualify for the federal credit. This nonrefundable credit applies against your D.C. income tax. It helps with work‑related care costs for children or adult dependents. - Refundable $1,000 child credit for families: benefit, high. For tax years beginning January 1, 2026, D.C. provides a refundable $1,000 credit per qualifying child. The credit falls by $50 for each $1,000 (or part) your AGI is over: $55,000 (single or head of household), $70,000 (joint/combined), or $35,000 (married filing separately). You must claim the chi… - Teachers can deduct more classroom costs: benefit, high. Starting January 1, 2025, D.C. classroom teachers can deduct up to $500 for supplies and up to $1,500 for tuition and fees. You must have taught the whole year (or the whole prior year) in a D.C. public or approved charter school. You cannot also claim these same expenses in your federal adjusted g… - Faster depreciation and shared-equity deduction: benefit, high. Beginning January 1, 2025, D.C. includes a federal special depreciation allowance in its tax rules. Investors in shared‑equity financing can also claim a D.C. depreciation deduction under the new section. These faster write‑offs can lower D.C. taxable income for businesses and qualifying investors. - Tighter breaks for Opportunity Fund investors: cost, medium. For investments in Qualified Opportunity Funds after December 31, 2026, D.C. capital gains benefits apply only if the fund meets new legal standards. If the fund qualifies, you can still seek the usual 5‑year basis boost and 10‑year gain exclusion. If it does not, you lose D.C. tax benefits for tho… - Full SALT deduction, new high-earner cuts: mixed, high. Starting January 1, 2025, you can deduct state and local taxes on your D.C. return without the federal limit. If your D.C. adjusted gross income is over $200,000 ($100,000 if married filing separately), your itemized deductions are cut by 5% of the excess. Estates and trusts are not subject to this… - Higher standard deduction replaces exemptions: mixed, high. Beginning January 1, 2025, D.C. sets a new basic standard deduction: $15,000 (single or separate), $22,500 (head of household), and $30,000 (joint). These amounts are indexed after 2025 and rounded down to the next $50. The D.C. standard deduction equals the basic amount plus any extra amount for a… - CFO sets withholding; more worker options: mixed, low. Effective January 1, 2025, the Chief Financial Officer runs D.C. withholding rules and rate references. Withholding uses the highest applicable D.C. tax rate on the base instead of a flat 5%. For pay periods after December 31, 2017, you may claim extra withholding exemptions equal to your estimated… ## Sponsors and cosponsors - Sponsor: Phil Mendelson (Democratic), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-11-04 | House | Other | fail | 11 | 1 | 1 | | 2025-11-04 | House | Other | fail | 3 | 10 | | | 2025-11-04 | House | Other | fail | 7 | 4 | 2 | | 2025-11-04 | House | Final Reading | pass | 13 | 0 | | ## Actions (7) - 2025-12-05: Act A26-0214 Published in DC Register Vol 72 and Page 013684, Expires on Mar 03, 2026 (House) - 2025-12-03: Enacted without Mayor's Signature with Act Number A26-0214, Expires on Mar 03, 2026 (House) - 2025-12-02: Returned from Mayor (House) - 2025-11-17: Transmitted to Mayor, Response Due on Dec 02, 2025 (House) - 2025-11-04: Legislative Meeting (House) - 2025-11-04: Retained by the Council (House) - 2025-11-03: B26-0457 Introduced by Chairman Mendelson at Office of the Secretary (House) ## Bill text - Amendment, 2025-11-04: [PDF](https://lims.dccouncil.gov/downloads/LIMS/60658/Meeting1/Amendment/B26-0457-Amendment1.pdf?Id=226559), [PDF](https://lims.dccouncil.gov/downloads/LIMS/60658/Meeting1/Amendment/B26-0457-Amendment2.pdf?Id=226560), [PDF](https://lims.dccouncil.gov/downloads/LIMS/60658/Meeting1/Amendment/B26-0457-Amendment3.pdf?Id=226547) - Enrollment, 2025-11-04: [PDF](https://lims.dccouncil.gov/downloads/LIMS/60658/Meeting1/Enrollment/B26-0457-Enrollment4.pdf?Id=227221) - Introduced, 2025-11-03: [PDF](https://lims.dccouncil.gov/downloads/LIMS/60658/Introduction/B26-0457-Introduction.pdf?Id=226369) ## Related bills - B26-0047: Funeral Directors Licensing Reform Amendment Act of 2025 (signed) - B26-0785: Peer-to-Peer Car Sharing Rental Vehicle Sales Tax Clarification Emergency Amendment Act of 2026 (signed) - B26-0663: Fiscal Year 2026 Revised Local Budget Temporary Act of 2026 (signed) - B26-0181: Short-Term Disability Insurance Benefit Protection Clarification Amendment Act of 2025 (signed) - B26-0735: Special Education for Young Adults in the Custody of the Department of Corrections Temporary Amendment Act of 2026 (signed) - B26-0760: Medical Cannabis Licensing and Unlicensed Establishment Enforcement Clarification Temporary Amendment Act of 2026 (signed) ## Sources - [Amendment (PDF)](https://lims.dccouncil.gov/downloads/LIMS/60658/Meeting1/Amendment/B26-0457-Amendment1.pdf?Id=226559) - [Amendment (PDF)](https://lims.dccouncil.gov/downloads/LIMS/60658/Meeting1/Amendment/B26-0457-Amendment2.pdf?Id=226560) - [Amendment (PDF)](https://lims.dccouncil.gov/downloads/LIMS/60658/Meeting1/Amendment/B26-0457-Amendment3.pdf?Id=226547) - [Enrollment (PDF)](https://lims.dccouncil.gov/downloads/LIMS/60658/Meeting1/Enrollment/B26-0457-Enrollment4.pdf?Id=227221) - [Introduced (PDF)](https://lims.dccouncil.gov/downloads/LIMS/60658/Introduction/B26-0457-Introduction.pdf?Id=226369) ## Related - [B26-0047: Funeral Directors Licensing Reform Amendment Act of 2025](https://policyrisk.com/state-bill/DC-B26-0047-26) - [B26-0785: Peer-to-Peer Car Sharing Rental Vehicle Sales Tax Clarification Emergency Amend…](https://policyrisk.com/state-bill/DC-B26-0785-26) - [B26-0663: Fiscal Year 2026 Revised Local Budget Temporary Act of 2026](https://policyrisk.com/state-bill/DC-B26-0663-26) - [B26-0181: Short-Term Disability Insurance Benefit Protection Clarification Amendment Act…](https://policyrisk.com/state-bill/DC-B26-0181-26) - [B26-0735: Special Education for Young Adults in the Custody of the Department of Correcti…](https://policyrisk.com/state-bill/DC-B26-0735-26) - [B26-0760: Medical Cannabis Licensing and Unlicensed Establishment Enforcement Clarificati…](https://policyrisk.com/state-bill/DC-B26-0760-26) - [District of Columbia bills](https://policyrisk.com/states/district-of-columbia/bills) - [District of Columbia state hub](https://policyrisk.com/states/district-of-columbia) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/DC-B26-0457-26 (as of 2026-11-04).