{"bill":{"id":"119-hjres-142","congress":119,"type":"HJRES","number":142,"title":"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.","originChamber":"House","introducedDate":"2026-01-22","sponsors":[{"bioguideId":"G000603","fullName":"Rep. Gill, Brandon [R-TX-26]","party":"R","state":"TX","district":26}],"cosponsorsCount":1,"latestAction":{"actionDate":"2026-02-18","text":"Became Public Law No: 119-78."},"policyArea":"Government Operations and Politics","subjects":["District of Columbia","Income tax deductions","State and local finance","State and local government operations","Tax administration and collection, taxpayers","Wages and earnings"],"actions":[{"date":"2026-02-18","text":"Became Public Law No: 119-78.","type":"President","chamber":"Library of Congress","hasVote":false},{"date":"2026-02-18","text":"Became Public Law No: 119-78.","type":"BecameLaw","chamber":"Library of Congress","hasVote":false},{"date":"2026-02-18","text":"Signed by President.","type":"President","chamber":"Library of Congress","hasVote":false},{"date":"2026-02-18","text":"Signed by President.","type":"BecameLaw","chamber":"Library of Congress","hasVote":false},{"date":"2026-02-12","text":"Presented to President.","type":"Floor","chamber":"House floor actions","hasVote":false},{"date":"2026-02-12","text":"Presented to President.","type":"President","chamber":"Library of Congress","hasVote":false},{"date":"2026-02-12","text":"Message on Senate action sent to the House.","type":"Floor","chamber":"Senate","hasVote":false},{"date":"2026-02-12","text":"Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.","type":"Floor","chamber":"Senate","hasVote":true},{"date":"2026-02-12","text":"Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.","type":"Floor","chamber":"Library of Congress","hasVote":true},{"date":"2026-02-12","text":"Considered by Senate. (consideration: CR S587-593)","type":"Floor","chamber":"Senate","hasVote":false},{"date":"2026-02-11","text":"Measure laid before Senate by motion.","type":"Floor","chamber":"Senate","hasVote":false},{"date":"2026-02-11","text":"Motion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 51 - 46. Record Vote Number: 36. (CR S571)","type":"Floor","chamber":"Senate","hasVote":true},{"date":"2026-02-05","text":"Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 315.","type":"Calendars","chamber":"Senate","hasVote":false},{"date":"2026-02-04","text":"On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)","type":"Floor","chamber":"House floor actions","hasVote":true},{"date":"2026-02-04","text":"Passed/agreed to in House: On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)","type":"Floor","chamber":"Library of Congress","hasVote":true},{"date":"2026-02-04","text":"Considered as unfinished business. (consideration: CR H2010-2011)","type":"Floor","chamber":"House floor actions","hasVote":false},{"date":"2026-02-04","text":"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.","type":"Floor","chamber":"House floor actions","hasVote":false},{"date":"2026-02-04","text":"The previous question was ordered pursuant to the rule.","type":"Floor","chamber":"House floor actions","hasVote":false},{"date":"2026-02-04","text":"DEBATE - The House proceeded with one hour of debate on H.J. Res. 142.","type":"Floor","chamber":"House floor actions","hasVote":false},{"date":"2026-02-04","text":"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.","type":"Floor","chamber":"House floor actions","hasVote":false},{"date":"2026-02-04","text":"Considered under the provisions of rule H. Res. 1032. (consideration: CR H2002-2008)","type":"Floor","chamber":"House floor actions","hasVote":false},{"date":"2026-02-03","text":"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.","type":"Floor","chamber":"House floor actions","hasVote":false},{"date":"2026-01-22","text":"Referred to the House Committee on Oversight and Government Reform.","type":"IntroReferral","chamber":"House floor actions","hasVote":false},{"date":"2026-01-22","text":"Introduced in House","type":"IntroReferral","chamber":"Library of Congress","hasVote":false},{"date":"2026-01-22","text":"Introduced in House","type":"IntroReferral","chamber":"Library of Congress","hasVote":false}],"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.

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