AISenate votes to disapprove D.C. income and franchise tax conformity act

Title

Senate votes to disapprove D.C. income and franchise tax conformity act

Purpose

The Senate Homeland Security and Governmental Affairs Committee held a business meeting to mark up S.J.Res.102 and H.J.Res.142, resolutions disapproving the D.C. Council's Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025, which conforms D.C. tax law to certain federal tax provisions. Members debated whether Congress should override a locally enacted D.C. tax measure, with the discussion also touching on unrelated committee oversight concerns about ICE conduct. Begins at▶ 0:16:33

Who spoke

• Chair Rand Paul▶ 0:16:33: Opened the business meeting to consider S.J.Res.102 disapproving the D.C. Council's tax conformity act▶ 0:16:33, recognized members to speak▶ 0:17:05, oversaw the roll call vote▶ 0:24:26, and announced the resolution agreed to 7 yeas to 3 nays before adjourning▶ 0:25:21▶ 0:25:31.

• Sen. Rick Scott (R-FL)▶ 0:17:12: Said the D.C. Council rejected D.C. residents' tax cuts passed under President Trump's "working family tax cuts"▶ 0:17:12, argued the cuts benefit service-industry workers and seniors on fixed incomes▶ 0:17:37, and listed endorsing organizations including the D.C. Police Union, National Restaurant Association, and National Taxpayers Union▶ 0:18:23.

• Sen. Maggie Hassan (D-NH)▶ 0:18:59: Raised concerns about ICE actions, citing the deaths of Renée Good and Alex Pretti in Minnesota, and called for Secretary Kristi Noem to testify before the committee▶ 0:19:24; argued the resolution improperly lets the federal government override D.C.'s own local budget decisions▶ 0:19:53 and urged colleagues to vote no▶ 0:20:55; requested unanimous consent to include letters opposing the resolution from the D.C. Council chairman, mayor, and business community▶ 0:21:23.

• Sen. Richard Blumenthal (D-CT)▶ 0:21:44: Associated himself with Hassan's remarks and referenced a prior day's hearing on alleged government brutality against citizens, saying Secretary Noem has an obligation to testify▶ 0:21:44; argued D.C. residents shouldn't be treated as "second-class citizens" and that no state's tax decisions would be overridden this way▶ 0:23:06; urged the committee not to approve the measure, calling it "disgraceful and shameful" if passed▶ 0:24:07.

Key moments

• Chair Paul stated the committee would consider S.J.Res.102 disapproving the D.C. Council's Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025▶ 0:16:33.

• Sen. Scott said the D.C. Council's action defies logic and undermines tax cuts President Trump delivered, including "no tax on tips and no tax on overtime"▶ 0:17:37.

• Sen. Scott cited endorsements from the D.C. Police Union, Small Business & Entrepreneurship Council, National Restaurant Association, and National Taxpayers Union, among others▶ 0:18:23.

• Sen. Hassan cited the ICE-related deaths of Minnesota residents Renée Good and Alex Pretti and said Democrats are pushing for Secretary Kristi Noem to testify before the committee▶ 0:18:59▶ 0:19:24.

• Sen. Hassan argued the federal government should not override D.C.'s local tax and budget decisions, drawing a parallel to her experience as New Hampshire governor▶ 0:19:53▶ 0:20:23.

• Sen. Hassan noted the committee received letters opposing the resolution from the D.C. Council chairman, the D.C. mayor, and the D.C. business community, and requested unanimous consent to include them in the record, which Chair Paul granted▶ 0:21:23▶ 0:21:39.

• Sen. Blumenthal referenced a hearing held the prior day on alleged government brutality against citizens and said Secretary Noem has an "obligation" to appear before the committee▶ 0:21:44▶ 0:22:07.

• Sen. Blumenthal argued that if D.C. were a state, red or blue, Congress would never suggest overriding its local tax decisions▶ 0:23:06.

• The committee voted on final passage of S.J.Res.102 by roll call, with the resolution agreed to by a vote of 7 yeas to 3 nays▶ 0:24:26▶ 0:25:21.

• Chair Paul concluded the markup and adjourned the business meeting▶ 0:25:31.