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House joint resolution · H.J.Res. 142 (119th Congress)

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…

U.S. House of Representatives

Latest action Feb 18, 2026

Sponsor: Brandon Gill (U.S. Representative, TX-26, Republican)

Official titleShow

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.

The heading above is this same sentence with its legal opening removed. No words were added, changed or reordered.

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From Congress.gov and official rosters. This record was last updated Jul 30, 2026. About our data

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 from the Congressional Research Service. How we handle summaries

Where it stands

Signed into law.

  1. Introduced
  2. In committee
  3. Up for a vote
  4. Passed one chamber
  5. Passed
  6. Enacted

Committee

House Committee on Oversight and Government Reform · U.S. House of Representatives

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Cosponsors

1

Cosponsors listed on Congress.gov, shown A to Z.

  • Republican1

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Recorded votes

  • Vote: On the Joint Resolution

    U.S. SenateFeb 12, 2026Result: Joint Resolution Passed

    (49) (47) (0) (4)

  • Vote: On the Motion to Proceed

    U.S. SenateFeb 11, 2026Result: Motion to Proceed Agreed to

    (51) (46) (0) (3)

  • Vote: On Passage

    U.S. HouseFeb 4, 2026Result: Passed

    (215) (210) (0) (7)

Related bills

As identified by Congress.gov.

Full history

  1. Feb 18, 2026

    Enacted

    Became Public Law No: 119-78.

  2. Feb 18, 2026

    Enacted

    Became Public Law No: 119-78.

    U.S. House

  3. Feb 18, 2026

    Signed

    Signed by President.

    President

  4. Feb 12, 2026

    Message on Senate Action Sent to the House.

    Message on Senate action sent to the House.

    U.S. Senate

  5. Feb 12, 2026

    Passed a chamber

    Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.

    U.S. Senate

Show full history (13 earlier events)
  1. Feb 12, 2026

    Sent to the executive

    Presented to President.

    President

  2. Feb 11, 2026

    Measure Laid Before Senate by motion.

    Measure laid before Senate by motion.

    U.S. Senate

  3. Feb 11, 2026

    Passed a chamber

    Motion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 51 - 46. Record Vote Number: 36. (CR S571)

    U.S. Senate

  4. Feb 5, 2026

    Sent to the executive

    Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 315.

    U.S. Senate

  5. Feb 4, 2026

    Considered as Unfinished business. (consideration: cr H2010-2011)

    Considered as unfinished business. (consideration: CR H2010-2011)

  6. Feb 4, 2026

    Debate - the House Proceeded With One Hour of Debate on H.J. Res. 142.

    DEBATE - The House proceeded with one hour of debate on H.J. Res. 142.

    U.S. House of Representatives

  7. Feb 4, 2026

    Passed a chamber

    On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)

  8. Feb 4, 2026

    Passed a chamber

    Passed/agreed to in House: On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)

    U.S. House of Representatives

  9. 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.

    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.

    U.S. Senate

  10. Feb 3, 2026

    Reported out of committee

    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.

    U.S. Senate

  11. Jan 22, 2026

    Introduced

    Introduced in House

    U.S. House of Representatives

  12. Jan 22, 2026

    Introduced

    Introduced in U.S. House

    U.S. House

  13. Jan 22, 2026

    Referred to committee

    Referred to the House Committee on Oversight and Government Reform.

    U.S. House of Representatives

Read the record