When #Congress objects to a #DC #law, disapproval resolutions have the effect of rendering it null & void. But Schwalb (D) argues in his opinion that Congress missed a critical 30-day deadline & also failed to make the resolution apply retroactively, given the 2025 #tax season already began. As a result, Schwalb says, the disapproval has no effect on the city’s tax laws, & DC tax filers should proceed without any disruption or change to the rules.
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#Congress voted earlier this month to swat down #DC #legislation that divorced the city’s local #tax code from #Trump’s One Big Beautiful Bill. #Republicans celebrated the move as a way to put more money back in Washingtonians’ pockets through various tax deductions — but DC officials warned it could #cost the #city millions & upend tax season while it is already well underway, raising concerns from the city’s chief financial officer.
When #Congress objects to a #DC #law, disapproval resolutions have the effect of rendering it null & void. But Schwalb (D) argues in his opinion that Congress missed a critical 30-day deadline & also failed to make the resolution apply retroactively, given the 2025 #tax season already began. As a result, Schwalb says, the disapproval has no effect on the city’s tax laws, & DC tax filers should proceed without any disruption or change to the rules.
Schwalb wrote that while #Congress retains the authority to repeal city laws, “in our view, Congress did not do so here.” The disapproval, he said, merely “operates as an expression of Congress’s unfavorable opinion of [DC’s tax policy] but not as a repeal.”
As the #federal district, #DC has little leverage going up against the federal government or Congress, which under the #Constitution has full authority over the city & its laws.
But Schwalb seized in part on a provision of the 1973 DC #HomeRule Act, which created the city’s modern local government, to make a case that #Congress acted outside legal boundaries.
Congress has 30 legislative days under the Home Rule Act to review or disapprove #DC #legislation before it becomes #law. In this case, the city points out Congress acted on day 31 & #Trump signed the measure about a week later — too late, Schwalb says.
Because it is historically rare for #Congress to pass a disapproval resolution [because typically there isn’t a tyrant as POTUS who controls Congress]— only 5 have succeeded in DC’s half-century history of #HomeRule — there is no precedent for a situation in which the city legally objects to a disapproval resolution.
But the timing dispute has come up before. #Congress & the city have tended to count the 30 legislative review days differently, or 60 days in cases of criminal justice bills. In 2023, as the #Republican controlled #Senate teed up a final vote on a disapproval resolution to block DC’s major #PoliceReform package, Schwalb issued a legal opinion that stood by the city’s counting method under the #HomeRule Act, arguing the Senate vote would be too late for the disapproval to be valid.
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