On February 12, 2026, Congress has passed a joint “disapproval” resolution for D.C.’s recent bill that decoupled from many of the tax provisions in the federal One Big Beautiful Bill Act. The joint resolution is now headed to President Donald Trump for signature. This means that the Act’s decoupling legislation has been repealed. To the extent DC did not previously decouple from the relevant Internal Revenue Code provisions, it now conforms its franchise (corporate income) and individual income taxes to the federal tax law changes made in the OBBBA.

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