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.
| Date | Chamber | What was voted on | Result | Yes–No | |
|---|---|---|---|---|---|
| Feb 12, 2026 | Senate · vote #37 | On the Joint Resolution H.J.Res. 142 | Passed | 49–47 | See who voted → |
| Feb 11, 2026 | Senate · vote #36 | On the Motion to Proceed H.J.Res. 142 | Agreed To | 51–46 | See who voted → |
| Feb 4, 2026 | House · vote #56 | On Passage | Passed | 215–210 | See who voted → |
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This joint resolution nullifies legislation enacted by the Council of the District of Columbia (DC) on December 20, 2025, titled DC Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025. The nullification reinstates certain DC tax code provisions that were in place before the enactment of the DC legislation and that address, among other things, the standard tax deduction, taxation of tipped wages, and depreciation of qualified property.
As background, DC automatically adopts, as DC law, changes to federal tax law (known as rolling conformity). Upon enactment of H.R.1 (commonly known as the One Big Beautiful Bill Act), its tax provisions became DC law, including provisions that increase the standard tax deduction, exempt tips from taxable income, and provide for an elective 100% depreciation allowance for nonresidential real property. The DC legislation subsequently decoupled the DC tax code from these and other tax provisions that originated in H.R.1, and it amended several other provisions in the DC tax code, including restoring the DC child tax credit.
Became Public Law No: 119-78.
- Engrossed in House Formatted Text PDF Formatted XML
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- Public Law Formatted Text PDF United States Legislative Markup
Cite this page
U.S. Congress. (2026). 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.. 119th Congress. Open America. https://openamerica.io/bill/119-HJRES-142/
"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.." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HJRES-142/.
H.J. Res. 142, 119th Cong. (2026), https://openamerica.io/bill/119-HJRES-142/.
[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.](https://openamerica.io/bill/119-HJRES-142/)