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H.J.Res. 142 House 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
Jan 22, 2026
Sponsor
Rep. Gill, Brandon (R-TX-26)
View on Congress.gov

BECAME LAW FEB 18, 2026

Became Law on Feb 18, 2026.

  1. House Introduced in House Jan 22, 2026
  2. House Referred to the House Committee on Oversight and Government Reform. Jan 22, 2026
  3. 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. Feb 3, 2026
  4. House Considered under the provisions of rule H. Res. 1032. (consideration: CR H2002-2008) Feb 4, 2026
  5. 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
  6. House DEBATE - The House proceeded with one hour of debate on H.J. Res. 142. Feb 4, 2026
  7. House The previous question was ordered pursuant to the rule. Feb 4, 2026
  8. 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
  9. House Considered as unfinished business. (consideration: CR H2010-2011) Feb 4, 2026
  10. House Passed/agreed to in House: On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002) Feb 4, 2026
  11. House On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002) Feb 4, 2026
  12. House
    On Passage Feb 4, 2026
    Agreed Yea 215 Nay 210 Roll Call
  13. Senate Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 315. Feb 5, 2026
  14. 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 11, 2026
  15. Senate Measure laid before Senate by motion. Feb 11, 2026
  16. Senate
    On the Motion to Proceed H.J.Res. 142 Feb 11, 2026
    Agreed Yea 51 Nay 46 Roll Call
  17. Senate Considered by Senate. (consideration: CR S587-593) Feb 12, 2026
  18. House Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37. Feb 12, 2026
  19. Senate Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37. Feb 12, 2026
  20. Senate Message on Senate action sent to the House. Feb 12, 2026
  21. House
    Presented to President. Feb 12, 2026
  22. Senate
    On the Joint Resolution H.J.Res. 142 Feb 12, 2026
    Agreed Yea 49 Nay 47 Roll Call
  23. House
    Signed by President. Feb 18, 2026
  24. House Latest action
    Became Public Law No: 119-78. Feb 18, 2026

Cosponsors

1

Subjects

District of ColumbiaIncome tax deductionsState and local financeState and local government operationsTax administration and collection, taxpayersWages and earnings

Committees

  • Oversight and Government Reform Committee
    • [Referred To, Jan 22, 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 as of: Public Law]

Bill Text

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