District of Columbia Council Period 26 Status: In Committee

B26-0708 — Combined Reporting Amendment Act of 2026

Last action — Public Hearing on B26-0708

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Council
  4. 4
    To Executive
  5. 5
    Enacted

This bill is in committee in the Council. Introduced June 23, 2026. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Council.

Prognosis

Stalled 14% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

In plain language

The bill addresses changes to combined reporting for tax purposes.

The Combined Reporting Amendment Act of 2026 modifies how companies report income for tax calculations. It aims to alter the existing framework of tax reporting to possibly improve revenue collection.

Summary

Combined Reporting Amendment Act of 2026

Bill Text

How this bill changes current law

5 changes Share ↗

Compared against the D.C. Code as published AI-generated reading aid — verify against the official bill.

The bill amends the process of combined reporting for tax purposes to implement the Finnigan method of apportionment and makes several related changes to definitions and procedural requirements.

  • D.C. Code § 47-1805.02b

    For tax years beginning after December 31, 2025, a combined group of entities will be treated as one taxpayer for purposes of sourcing unitary receipts, as required by this chapter, and the apportionment factor attributes in the numerator, as required by this chapter, will be derived from all the members of the combined group, regardless of whether a member has nexus with the District of Columbia.

    This change transitions the method of apportionment for combined reporting from the Joyce method to the Finnigan method after the specified date, impacting how unitary receipts are reported.

  • Section 47-1001.04

    ‘Combined group’ is repealed. → ‘Combined group’ means the group of persons that must file a combined return as required by § 47-1805.02a-1, Combined return required; joint and several liability.

    This alters the definition of 'combined group' to specify that it refers to entities required to file under the new combined return regulations.

  • Section 47-1805.02a

    Sections 47-1805.02a, Combined reporting required, and 47-1810.06, Designation of agent, are repealed. → A new section 47-1805.02a-1, Combined return required; joint and several liability of the District of Columbia Official Code is added.

    This establishes a new section for combined returns, defining requirements and responsibilities for filing combined returns for the combined group.

  • Section 47-1810.05

    Sections 47-1810.04, Determination of taxable income or loss using combined report; components of income subject to tax in the District, application of tax credits and post-apportionment deductions; determination of taxpayer's share of the business income of a combined group apportionable to the District, and 47-1810.05, Determination of the business income of the combined group, are repealed. → A new section 47-1810.05A, Determination of the business income of the combined group, of the District of Columbia Official Code is added.

    This repeals outdated provisions and introduces a new method for determining the business income of the combined group.

  • A new subsection (33A) is added as follows: 'Nexus' means the physical, economic, electronic, or virtual presence or connection between a taxpayer and the District of Columbia, whether the presence or connection is direct or indirect.

    This adds a definition of 'nexus' to clarify the connection between businesses and the District for tax purposes.

Action History

  1. Public Hearing on B26-0708

  2. Notice of Public Hearing filed in the Office of Secretary by Committee of the Whole

  3. Notice of Intent to Act on B26-0708 Published in the District of Columbia Register

  4. Referred to Committee of the Whole

  5. B26-0708 Introduced by Chairman Mendelson at Office of the Secretary

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 13 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (13)

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does B26-0708 do?
Combined Reporting Amendment Act of 2026
Who sponsors B26-0708?
B26-0708 is sponsored by Phil Mendelson.
What is the current status of B26-0708?
This bill is in committee in the Council. Introduced June 23, 2026. It must pass committee before a floor vote.
Where can I track B26-0708?
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