Simple Functions
LEGISLATION/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.

119-HJRES-142119th CongressIntroduced Jan 22, 2026Government Operations and Politics
Market Probability
No market
Status
Introduced
Committee
Floor Vote
Other Chamber
Signed
Became Public Law No: 119-78.

Sponsor

Rep. Gill, Brandon [R-TX-26](R-TX-26)
1 cosponsor

Summary

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.

Subjects

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

Actions (25)

Became Public Law No: 119-78.
Feb 18, 2026Library of Congress
Became Public Law No: 119-78.
Feb 18, 2026Library of Congress
Signed by President.
Feb 18, 2026Library of Congress
Signed by President.
Feb 18, 2026Library of Congress
Presented to President.
Feb 12, 2026House floor actions
Presented to President.
Feb 12, 2026Library of Congress
Message on Senate action sent to the House.
Feb 12, 2026Senate
Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.
Feb 12, 2026SenateRECORDED VOTE
Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.
Feb 12, 2026Library of CongressRECORDED VOTE
Considered by Senate. (consideration: CR S587-593)
Feb 12, 2026Senate
Measure laid before Senate by motion.
Feb 11, 2026Senate
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, 2026SenateRECORDED VOTE
Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 315.
Feb 5, 2026Senate
On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)
Feb 4, 2026House floor actionsRECORDED VOTE
Passed/agreed to in House: On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)
Feb 4, 2026Library of CongressRECORDED VOTE
Considered as unfinished business. (consideration: CR H2010-2011)
Feb 4, 2026House floor actions
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, 2026House floor actions
The previous question was ordered pursuant to the rule.
Feb 4, 2026House floor actions
DEBATE - The House proceeded with one hour of debate on H.J. Res. 142.
Feb 4, 2026House floor actions
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, 2026House floor actions
Considered under the provisions of rule H. Res. 1032. (consideration: CR H2002-2008)
Feb 4, 2026House floor actions
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, 2026House floor actions
Referred to the House Committee on Oversight and Government Reform.
Jan 22, 2026House floor actions
Introduced in House
Jan 22, 2026Library of Congress
Introduced in House
Jan 22, 2026Library of Congress
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