The resolution, known as the Fiscal Year 2026 Local Budget Emergency Declaration Resolution of 2025, was adopted by the Council of the District of Columbia on July 28, 2025. It declares an emergency regarding the need to adopt the local budget for the fiscal year ending September 30, 2026. The Mayor submitted the Fiscal Year 2026 Local Budget Act on May 27, 2025, which is scheduled for a second reading on the same day as the resolution. However, due to the timing of the budget submission and the congressional recess, the budget is not expected to complete its review before the start of the fiscal year on October 1, 2025.

To ensure that the District government can operate effectively and provide necessary services without interruption, the Mayor proposed the Fiscal Year 2026 Local Budget Emergency Act, which bypasses the congressional review period and allows for the budget to be effective before the fiscal year begins. The Council determined that the circumstances warrant immediate adoption of this emergency act after a single reading, allowing for the necessary financial planning to proceed without delay. The resolution takes effect immediately.