Pass-Through Entities Income Tax and Tax Credit on Certain S Corporations and Partnerships Amendment Act of 2025

Where it is in the process

Plain-English Summary

As introduced, Bill 26-324 would allow a pass-through entity to elect to be taxed at the entity level for income taxes on certain S corporations and Partnerships as well as provide a tax credit for pass-through entities.

Source: Legistar · DC Council · fetched March 19, 2026

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