This joint resolution would block a local Washington, D.C. law from taking effect. Under the District of Columbia Home Rule Act, Congress has authority to review and disapprove laws passed by the D.C. Council before they become permanent, and this resolution exercises that power against the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025. That local law, passed by the D.C. Council on December 20, 2025, updated the District's income and franchise tax rules, likely to align local tax code with recent changes in federal tax law. If this resolution passes both chambers of Congress and is signed by the President, it would nullify the D.C. tax law, meaning residents and businesses in the District would not see those tax conformity changes go into effect. The measure primarily affects D.C. taxpayers and the D.C. government's ability to self-govern on tax policy, and it was introduced on January 27, 2026, with the Senate Homeland Security and Governmental Affairs Committee reporting it favorably without changes on February 4, 2026.