D.C. Filing Season to Continue for Now Despite Block on Decoupling

Partner Charlie Kearns is quoted in a Tax Notes article addressing uncertainty surrounding Washington, DC’s tax filing season after Congress blocked the District’s recent tax decoupling legislation, even as officials have said the filing season will continue unchanged for now. The congressional action has raised concerns for taxpayers and businesses, particularly as guidance remains limited and conformity questions persist.

In the article, Charlie noted that businesses could face difficulty determining their 2026 estimated tax payments given the potential impact of federal expensing provisions and the unresolved status of the law.

“Businesses may struggle to calculate their 2026 estimated payments that will be impacted given the several expensing provisions in OB3, among other things, and the resulting uncertainty from the disapproval resolution,” he said.

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