Congress has the power to review and block laws passed by Washington, D.C.'s local government, and this bill uses that power to cancel a D.C. tax law from 2025. Normally D.C. automatically matches its tax rules to federal tax rules, so when Congress passed its big 2025 tax law, D.C. residents and businesses automatically got the same tax breaks — things like a bigger standard deduction, an extra deduction for people 65 and older, tax-free treatment of tips and overtime pay, and bigger write-offs for business investments. D.C.'s council then passed its own law breaking away from those federal changes and instead brought back a local child tax credit. This bill undoes that D.C. law, which means D.C. taxpayers and businesses go back to getting the same federal-style tax breaks Congress created, and D.C.'s separate child tax credit change is wiped out.