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NROLLED ORIGINAL
AN ACT
D.C. ACT 26-200
IN THE COUNCIL OF THE DISTRICT OF COLUMBIA
NOVEMBER 24, 2025
To amend section47-850ofthe Districtof Columbia OfficialCode to allowa surviving
spouse ordomesticpartnerofa disabledveterantoclaimthedisabledveteran’s
homesteaddeduction.
BEIT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this
actmay be citedas the“VeteranSpouse Homestead Deduction Amendment Act of2025”.
Sec.2.Section47-850(a-2)oftheDistrictofColumbiaOfficialCodeisamendedasfollows:
(a)Paragraph(1)isamendedasfollows:
(1)Thelead-inlanguageisamendedbystrikingtheword“veteran”andinsertingthephrase“veteranoreligiblespouse”initsplace.
(2)Subparagraph(A)isamendedtoreadasfollows:
“(A)Veteranhasbeenclassified(or,inthecaseofan eligiblespouse,hadbeenclassifiedatthetimeoftheveteran’sdeath)bytheUnitedStatesDepartmentofVeteransAffairsashavingatotalandpermanentdisabilityasaresultofa service-incurredconditionotservice-
aggravatedconditionorispaid(or,inthecaseofan eligiblespouse,hadbeenpaidatthetimeoftheveteran’sdeath)atthe100%disabilityratinglevelasaresultofunemployability;and”.
(3)Subparagraph(B)isamendedbystrikingtheword“Veteran’s”andinsertingthephrase“Veteran’soreligiblespouse’s”initsplace.
(b)Paragraph(3)isamendedasfollows:
(1)Subparagraph(A)isamendedasfollows:
(A)Strikethephrase“theveteran”bothtimesitappearsandinsertthe
phrase“theveteranoreligiblespouse”initsplace.
(B)Strikethephrase“theveteran’slegalguardian”andinsertthephrase
“theveteran’soreligiblespouse’slegalguardian”initsplace.
(2)Subparagraph(B)isamendedbystrikingthephrase“thissubsection,”andinsertingthephrase“thissubsection,Uponthefilingofanapplicationbyaneligiblespouse
1
ENROLLED ORIGINAL
pursuanttosubparagraph(A)ofthisparagraph,theDistrictofColumbiaOfficeofVeteransAffairsshallcertifytotheOfficeofTaxandRevenuethatthedeceasedveteranmetthedisability
requirementsforthedeductionprovidedpursuanttothissubsectionatthetimeoftheveteran’s ideath.”initsplace,
(©)A newparagraph(4)isaddedtoreadasfollows:
“(4)Forthepurposesofthissubsection,theterm“eligiblespouse”meansthesurvivingspouseordomesticpartnerofadeceasedveteranwhoserealpropertywasvalidlyreceivingthedeductionprovidedunderthissubsectionatthetimeoftheveteran’sdeathorwhoserealpropertywouldhavebeeneligibleforsuchdeductionatthetimeoftheveteran’sdeathhadtheveteranappliedforsuchdeduetion.”.
Sec.3.Applicability.
ThisactshallapplyasofOctober1,2025.
Sec4,Fiscalimpactstatement,
The Counciladoptsthefiscalimpactstatementinthecommittee reportas thefiscal
impactstatementrequiredby section4aof theGeneralLegislativeProceduresAct of 1975,
approvedOctober 16,2006 (120 Stat.2038; D.C. OfficialCode § 1-301.47a).
Sec.5.Effectivedate.
ThisactshalltakeeffectfollowingapprovalbytheMayor(orintheeventofvetobythe
ENROLLED ORIGINAL
Mayor,actionbytheCounciltooverridetheveto)anda30-dayperiodofcongressionalreviewasprovidedinsection602(c)(1)oftheDistrictofColumbiaHomeRuleAct,approvedDecember24,1973(87Stat.$13;D.C.OfficialCode§ 1-206.02(c)(1)).
airman
Councilofthe Districtof Columbia
APPROVEDNOVEMBER 24, 2025
[DC]ITEMONCONSENTCALENDAR,
[XJACTION
[X1VOTEDATE
[X]VOICEVOTE
RECORDEDVOTEONREQUEST
‘ABSENT
[JROLLCALLVOTE—Result
COUNCILOF THEDISTRICTOF COLUMBIA
WASHINGTON,DG,20004
FiratReading,CC
October21,2025
Approved
Couneliarber|_|Ave[NAVINVAB [Rec|Gouneild
ChairmanMendetson)X
‘SecretarVtothe Counc
DocketNo.826-0010
[X]ITEMON CONSENTCALENDAR,
[X]ACTION
[X]VOTEDATE
[X]VOICEvoTE
RECORDEDVOTEONREQUEST
ABSENT
[JROLLCALLVOTE—Result
covnaiMenbanl..[Well
ChairmanMendelson)X
Allon
a
Henderson
LewisGeorge
MeDutfie
Nadeau
Parker
FinalReading,CC
November4,2025
“Approved
Parker
‘Absent ow
CERTIFICATIONRECORD
Ee ws| ‘Secretatytothe Counc Date