The Meals Tax Relief Amendment Act of 2026 reduces the tax rate on food and drink prepared for immediate consumption.
The Meals Tax Relief Amendment Act of 2026 amends the District of Columbia Code to reduce the tax rate on gross receipts from sales of food and drink prepared for immediate consumption. The tax rate will be 5.0% from the effective date of the act until September 30, 2026, and will increase to 6.0% starting October 1, 2027. The act also modifies the definition of taxable items to exclude food and drink prepared for immediate consumption.
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- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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