District of Columbia / State / Council Period 26, 2025
D.C. Law 26-83 (D.C. Act 26-200, Bill 26-10) Extended the $445,000 veterans homestead deduction to a surviving spouse or domestic partner
Added D.C. Code 47-850(a-2)(4): an eligible spouse is the surviving spouse or domestic partner of a deceased veteran whose property was receiving the deduction at death or would have been eligible had the veteran applied, with the veteran’s disability tested at death and certified by the Office of Veterans Affairs. There is no remarriage condition. Applies as of October 1, 2025; effective February 3, 2026 after Congressional review. Flagged because the Office of Veterans Affairs deduction page and application, where the statute sends applications, still describe only a veteran applicant; the Office of Tax and Revenue’s page does mention the spouse deduction.
Progress
Path to law: D.C. Council act
- Introduced Done,
- In committee Done, Committee on Business and Economic Development
- Passed first reading Done,
- Passed final reading Done,
- Signed by the Mayor Done, D.C. Act 26-200
- Sent to Congress for review Done,
- Became law Done, D.C. Law 26-83
Sponsors
- Brianne K. Nadeau
- Robert C. White, Jr.
- Anita Bonds
- Christina Henderson
What it touches
- D.C. Code § 47-850
Catalog entries (2)
Official record
Read D.C. Law 26-83 (D.C. Act 26-200, Bill 26-10) on the jurisdiction's own record