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state_legiscan_backfill · DC

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

July 11, 2025

Summary

If enacted, this bill would allow S corporations and partnerships to elect to be taxed at the entity level for income taxes. Additionally, the bill provides for a tax credit for qualifying pass-through entities to adjust their tax liability.

Source: https://lims.dccouncil.gov/Legislation/B26-0324

Common questions

What does "Pass-Through Entities Income Tax and Tax Credit on Certain S Corporations and Partnerships Amendment Act of 2025" cover?
If enacted, this bill would allow S corporations and partnerships to elect to be taxed at the entity level for income taxes. Additionally, the bill…
When was it published?
It was published on July 11, 2025.

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