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sjrcpa
Level 15
February 19, 2026

DC nonconformity to OBBA overruled by Congress and the President

  • February 19, 2026
  • 2 replies
  • 9 views

Yesterday, the President signed a bill that overrules DC's nonconformity to various OBBA provisions.

https://www.congress.gov/bill/119th-congress/house-joint-resolution/142/all-info 

https://thedcline.org/wp-content/uploads/2026/02/cfo-letter.pdf 

The current version of DC forms, instructions and software contains the nonconformity provisions. So, they are wrong now.

DC says it could take months to redo everything.

More joy for tax season, but we can't blame Intuit for this.

 

 

    2 replies

    BobKamman
    Level 15
    February 20, 2026

    @sjrcpa "The current version of DC forms, instructions and software contains the conformity provisions."

    Don't you mean, they contain the nonconformity provisions?

    This is a new twist for the 250th anniversary of the Declaration of Independence.  Conformity costs DC government $400 million, so they didn't want to allow it, given how they like to keep up a police force and fire department and street maintenance for military parades.  But what they get is "nontaxation without representation."

    As a one-time DC resident, I agree with those who think most of the federal enclave should be ceded back to Maryland, keeping only the White House, Capitol, and adjacent area where most of the government buildings are located, and few people live.  But it's unlikely to happen.  

    sjrcpa
    sjrcpaAuthor
    Level 15
    February 20, 2026

    Yes I do mean nonconformity. Thanks for the catch. I edited.

    The more I know the more I don’t know.
    BobKamman
    Level 15
    February 25, 2026

    From the Bezos Post:

    D.C.’s top legal officer argued Tuesday that a disapproval resolution Congress passed to block the city from opting out of President Donald Trump’s tax cut has no teeth in part because federal lawmakers missed a deadline — a defiant response to the congressional action that puts the city in uncharted territory.

    The argument from D.C. Attorney General Brian Schwalb (D), laid out in a legal opinion, could set up a clash with Congress over a D.C. home rule issue that has never been tested in D.C. courts.

    When Congress objects to a D.C. law, disapproval resolutions have the effect of rendering it null and void. But Schwalb (D) argues in his opinion that Congress missed a critical 30-day deadline and also failed to make the resolution apply retroactively, given the 2025 tax season already began. As a result, Schwalb says, the disapproval has no effect on the city’s tax laws, and D.C. tax filers should proceed without any disruption or change to the rules.