The D.C. Income and Franchise Tax Conformity and Revision Emergency Amendment Act of 2025 proposes significant amendments to Chapter 18 of Title 47 of the District of Columbia Official Code, primarily aimed at decoupling certain provisions from the Internal Revenue Code and implementing technical changes. A key feature of the bill is the introduction of a new section that establishes a basic standard deduction for individuals, estates, and trusts, starting at $15,000 for single filers and subject to annual cost-of-living adjustments. The bill also specifies various deductions, including those for charitable contributions and capital gains, while making modifications to existing sections to clarify the treatment of business expenses, interest deductions, and depreciation.

Additionally, the bill introduces new provisions for classroom teacher expenses, allowing eligible teachers to deduct up to $500 for classroom materials and up to $1,500 for professional development tuition and fees. It revises the criteria for tax return filing to specify individuals with gross income equal to or exceeding the applicable basic standard deduction. Administrative language is also updated, replacing references to the "Mayor" and "Council of the District of Columbia" with "Chief Financial Officer," thereby centralizing tax authority. The amendments are set to take effect on January 1, 2025, contingent upon approval by the Mayor or the Council's override of a potential veto.