The "Fiscal Year 2025 Revised Local Budget Emergency Act of 2025" seeks to address financial constraints by implementing a total decrease of $225,715,792 in appropriations across various local agencies while reallocating some funds to special purpose revenue funds. Key reductions are proposed for departments such as the Board of Elections, the Department of Housing and Community Development, and the Metropolitan Police Department. Despite these cuts, the bill prioritizes public safety by increasing funding for the Metropolitan Police Department and related agencies by $29,955,113, alongside significant increases in appropriations for Public Education and Human Support Services.

Additionally, the bill introduces limitations on retroactive pay increases for Fiscal Years 2024 and 2025, with exceptions for previously authorized increases. It amends existing laws regarding fund transfers, notably reducing the transfer from the Sustainable Energy Trust Fund to the Green Finance Authority and establishing a sales tax holiday for restaurant food and beverages in August 2025. The act also allocates grants for repairs and operational expenses to the National, Lincoln, and Howard Theaters, ensuring that the budget adjustments align with the District's fiscal responsibilities while addressing critical community needs.