Skip to main content
H.J. Res. 142 119th Congress House

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: January 22, 2026 Introduced by: Brandon Gill Republican · Texas See on congress.gov
Government Operations and Politics District of ColumbiaIncome tax deductionsState and local financeState and local government operations
More subjectsShow fewer subjects
Tax administration and collection, taxpayersWages and earnings
Sign in to write a letter Sign in to watch
 Everywhere this bill has been 20 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 18, 2026
Signed by President.
Feb 18, 2026
Became Public Law No: 119-78.
Feb 12, 2026
Presented to President.
Feb 12, 2026
Considered by Senate. (consideration: CR S587-593)
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
Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.
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
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
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
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
Considered under the provisions of rule H. Res. 1032. (consideration: CR H2002-2008)
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 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
Introduced in House
Jan 22, 2026
Referred to the House Committee on Oversight and Government Reform.
 Votes taken on this bill 3
DateChamberWhat was voted onResultYes–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 →
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action February 18, 2026

Became Public Law No: 119-78.

 Plain-English summary Congressional Research Service

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.

 Hearings & markups 2
 Related & companion bills 2
  • SJRES 102 Identical bill A joint resolution disapproving the action of the District of Columbia Council in approving the D.C. Income and Franchi…
  • HRES 1032 Providing for consideration of the Senate amendments to the bill (H.R. 7148) making further consolidated appropriations…
 Bill text 6 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 22

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

  • CAPITOL COUNSEL LLC
    for COUNCIL OF THE DISTRICT OF COLUMBIA · District of Columbia · 3rd Quarter 2026 (July 1 - Sep 30)
  • CAPITOL COUNSEL LLC
    for COUNCIL OF THE DISTRICT OF COLUMBIA · District of Columbia · 2nd Quarter 2026 (Apr 1 - June 30)
  • CAPITOL COUNSEL LLC
    for COUNCIL OF THE DISTRICT OF COLUMBIA · District of Columbia · 1st Quarter 2026 (Jan 1 - Mar 31)
  • NATIONAL ASSOCIATION OF WHOLESALER-DISTRIBUTORS
    for NATIONAL ASSOCIATION OF WHOLESALER-DISTRIBUTORS · District of Columbia · 3rd Quarter 2026 (July 1 - Sep 30)
  • AMERICAN FEDERATION OF TEACHERS
    for AMERICAN FEDERATION OF TEACHERS · District of Columbia · 2nd Quarter 2026 (Apr 1 - June 30)
  • CAPITOL COUNSEL LLC
    for COUNCIL OF THE DISTRICT OF COLUMBIA · District of Columbia · 2nd Quarter 2026 (Apr 1 - June 30)

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

See all 22 filings →
 Cosponsors 1
All 1 Republican 1
R
Steube, W. Gregory
Florida · Feb 2, 2026
Cite this page click to expand
APA
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/
MLA
"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/.
Bluebook (legal)
H.J. Res. 142, 119th Cong. (2026), https://openamerica.io/bill/119-HJRES-142/.
Markdown link
[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/)
Report a problem