The Fiscal Year 2026 Budget Support Emergency Act of 2025 seeks to amend various laws to bolster the District of Columbia's budget for the upcoming fiscal year. Key provisions include enhancements to the Freedom of Information Act, the introduction of a Community Legal Education and Resources Grant Program, and adjustments to funding mechanisms for cultural and community affairs. The bill also repeals the Commission on Fathers, Men, and Boys, modifies the Office on Ex-Offender Affairs, and emphasizes centralized review for grants, aiming to improve operational efficiency and community support. Notably, it mandates annual assessments of recreational facilities and establishes a Columbia Heights-Mount Pleasant Sidewalk Vending Zone Oversight Committee to streamline sidewalk vending regulations.

Additionally, the bill introduces several tax-related amendments, including a new 1.0% hotel surtax and a 7.5% tax on gross receipts from commercial bingo sales. It establishes the RFK Campus Infrastructure Fund and modifies existing laws to enhance economic development, such as creating new grant programs for specific neighborhoods. The legislation also addresses educational funding by increasing per-student allocations and establishing minimum salary requirements for early childhood educators. Overall, the act reflects a comprehensive approach to budgetary support, community engagement, and economic revitalization in the District of Columbia.