119th Congress
H.J.Res. 142
Disapproving the action of the District of Columbia Council in approving the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025.
- Introduced
- In committee
- Passed House
- Passed Senate
- To President
- Became law
- Sponsor
- Brandon Gill(R-TX)
- Introduced
- Jan 22, 2026
- Policy area
- Government Operations and Politics
- Committees
- House Committee on Oversight and Government Reform
- Official text
- Placed on Calendar Senate · Congress.gov page
Cosponsors (1)
Added later (1)
- W. Gregory Steube (R-FL) · Feb 2, 2026
Summary
Summary by the Congressional Research Service· describes the “Public Law” version
This joint resolution reinstates provisions of District of Columbia (DC) tax law to conform with federal tax law.
As background, DC generally automatically adopts changes to federal tax law (known as rolling conformity). Therefore, upon enactment of the 2025 reconciliation act (commonly known as the One Big Beautiful Bill Act), many of its tax provisions became DC law. DC subsequently enacted its own legislation (the DC Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025) that decoupled DC tax law from these federal provisions.
This joint resolution nullifies the DC legislation, thereby generally realigning DC tax law with the tax provisions of the 2025 reconciliation act.
Specifically, the joint resolution reinstates for DC provisions that
• increase the higher basic standard deduction;
• increase deductible charitable cash contributions (for taxpayers who take the standard deduction);
• establish a $6,000 tax deduction for taxpayers 65 years and older;
• allow a tax deduction of qualified tips, qualified overtime pay, and qualified car loan interest;
• authorize an elective 100% depreciation allowance for nonresidential real property; and
• authorize businesses to deduct 100% of research and experimental costs retroactive to tax year 2022.
The DC legislation also amended several other provisions of DC tax law, including restoring the DC child tax credit. The joint resolution negates these changes.
Roll-call votes
| Date | Vote | Result | Your members |
|---|---|---|---|
| Feb 12, 2026 Senate #37 | H. J. Res. 142 | Joint Resolution Passed | Set your home to see |
| Feb 11, 2026 Senate #36 | Motion to Proceed to H. J. Res. 142 | Motion to Proceed Agreed to | Set your home to see |
| Feb 4, 2026 House #56 | On Passage: Disapproving the action of the District of Columbia Council in approving the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025 | Passed | Set your home to see |
Actions
- Feb 18, 2026
Became Public Law No: 119-78. - Feb 18, 2026
Signed by President. - Feb 12, 2026 · House
Presented to President. - Feb 12, 2026 · Senate
Message on Senate action sent to the House. - Feb 12, 2026 · Senate
Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37. - Feb 12, 2026 · Senate
Considered by Senate. (consideration: CR S587-593) - Feb 11, 2026 · Senate
Measure laid before Senate by motion. - Feb 11, 2026 · Senate
Motion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 51 - 46. Record Vote Number: 36. (CR S571) - Feb 5, 2026 · Senate
Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 315. - Feb 4, 2026 · House
On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002) - Feb 4, 2026 · House
Considered as unfinished business. (consideration: CR H2010-2011) - Feb 4, 2026 · House
POSTPONED PROCEEDINGS - At the conclusion of debate on H.J. Res. 142, the Chair put the question on passage of the joint resolution and by voice vote, announced the ayes had prevailed. Mr. Frost demanded the yeas and nays and the Chair postponed further proceedings until a time to be announced. - Feb 4, 2026 · House
The previous question was ordered pursuant to the rule. - Feb 4, 2026 · House
DEBATE - The House proceeded with one hour of debate on H.J. Res. 142. - Feb 4, 2026 · House
Rule provides for consideration of H.J. Res. 142 and H.R. 4090. The resolution provides for consideration of the Senate amendments to H.R. 7148. Also, the resolution provides for consideration of H.J. Res. 142 and H.R. 4090 under a closed rule and provides for one motion to recommit H.R. 4090. - Feb 4, 2026 · House
Considered under the provisions of rule H. Res. 1032. (consideration: CR H2002-2008) - Feb 3, 2026 · House
Rules Committee Resolution H. Res. 1032 Reported to House. Rule provides for consideration of H.J. Res. 142 and H.R. 4090. The resolution provides for consideration of the Senate amendments to H.R. 7148. Also, the resolution provides for consideration of H.J. Res. 142 and H.R. 4090 under a closed rule and provides for one motion to recommit H.R. 4090. - Jan 22, 2026 · House
Referred to the House Committee on Oversight and Government Reform. - Jan 22, 2026
Introduced in House