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.

# Summary of SJRES 102 **What the Bill Does:** This joint resolution would disapprove a tax law passed by the District of Columbia Council. The D.C. law in question—the Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025—makes changes to how Washington, D.C. taxes income and business franchises. By passing this resolution, Congress would essentially reject and overturn the D.C. Council's tax changes. **Who It Affects and Why It Matters:** This bill would impact D.C. residents and businesses subject to D.C.

taxes. Congress has the constitutional authority to review and disapprove D.C. Council legislation, a power unique to the nation's capital. The resolution was introduced by Senator Rick Scott (R-FL), though the specific details of what tax changes the D.C. law makes are not provided in the bill summary. **Current Status:** The resolution is currently in committee and has not yet been voted on by either chamber of Congress. It remains in the early stages of the legislative process.