This joint resolution aims to disapprove an action taken by the District of Columbia Council, specifically the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025 (D.C. Act A26-0217). The resolution states that Congress disapproves of this act, which was enacted by the D.C. Council on December 20, 2025, and transmitted to Congress on December 30, 2025. By passing this resolution, Congress would be exercising its authority under the District of Columbia Home Rule Act to nullify the District's legislative action concerning its income and franchise tax revisions. This effectively prevents the D.C. tax conformity and revision act from taking effect, asserting federal oversight over local D.C. legislation.