H.J.Res. 142 Became law · Public Law 119-78 Government Operations and Politics

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
Committee
Passed House
Passed Senate
To President
Became law

Sponsor Rep. Gill, Brandon [R-TX-26] Introduced January 22, 2026 Cosponsors 1 (1 R) Latest action February 18, 2026

Summary

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.

Summary by the Congressional Research Service, Library of Congress.

Congress.gov

Roll-call votes

SenateFeb 12, 2026·Roll 37·H.J.Res. 142
H. J. Res. 142
On the Joint Resolution H.J.Res. 142

Joint Resolution Passed49–47
R 49–0 D 0–45 I 0–2
SenateFeb 11, 2026·Roll 36·H.J.Res. 142
Motion to Proceed to H. J. Res. 142
On the Motion to Proceed H.J.Res. 142

Motion to Proceed Agreed to51–46
R 51–0 D 0–44 I 0–2
HouseFeb 4, 2026·Roll 56·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
On Passage

Passed215–210
R 215–0 D 0–210

Actions

Feb 18, 2026 Became Public Law No: 119-78.
Feb 18, 2026 Signed by President.
Feb 12, 2026 Presented to President.
Feb 12, 2026 Message on Senate action sent to the House.
Feb 12, 2026 Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.
Feb 12, 2026 Considered by Senate. (consideration: CR S587-593)
Feb 11, 2026 Measure laid before Senate by motion.
Feb 11, 2026 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 Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 315.
Feb 4, 2026 On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)
Feb 4, 2026 Passed/agreed to in House: On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)
Feb 4, 2026 Considered as unfinished business. (consideration: CR H2010-2011)
Feb 4, 2026 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 The previous question was ordered pursuant to the rule.
Feb 4, 2026 DEBATE - The House proceeded with one hour of debate on H.J. Res. 142.
Feb 4, 2026 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 Considered under the provisions of rule H. Res. 1032. (consideration: CR H2002-2008)
Feb 3, 2026 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 Referred to the House Committee on Oversight and Government Reform.
Jan 22, 2026 Introduced in House

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