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Oversight and Government Reform Committee
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H.J.Res. 142Became law
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
Latest action date: Feb 18, 2026
Latest development
Became Public Law No: 119-78.
Your view
- Congress
- 119th Congress
- Introduced
- Jan 22, 2026
- Recorded roll calls
- 2
Status detail: Congress.gov records that the measure became law.
Plain-language overview
What this bill does
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.
Civixly topics
What this legislation is about
Civixly topics make federal and state legislation comparable. They are derived from the official CRS policy area and legislative subjects.
Official CRS policy area
Government Operations and Politics
View 6 official legislative subjects
District of ColumbiaIncome tax deductionsState and local financeState and local government operationsTax administration and collection, taxpayersWages and earnings
Committee activity
Committees and subcommittees that received, reviewed, marked up, or reported this legislation.
Official committee record ↗
Amendments
Proposed changes to this measure, with their latest official outcome or action from Congress.gov.
No amendments are listed for this measure.
Checked against Congress.gov Sep 16, 2026.
Action timeline
Newest action first. Action language comes from the official Congress.gov record.
View full action timeline25 actions
Became Public Law No: 119-78.
PresidentLibrary of CongressBecame Public Law No: 119-78.
BecameLawLibrary of CongressSigned by President.
PresidentLibrary of CongressSigned by President.
BecameLawLibrary of CongressPresented to President.
FloorHouse floor actionsPresented to President.
PresidentLibrary of CongressMessage on Senate action sent to the House.
FloorSenatePassed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.
FloorSenatePassed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.
FloorLibrary of CongressConsidered by Senate. (consideration: CR S587-593)
FloorSenateMeasure laid before Senate by motion.
FloorSenateMotion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 51 - 46. Record Vote Number: 36. (CR S571)
FloorSenateReceived in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 315.
CalendarsSenateOn passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)
FloorHouse floor actionsPassed/agreed to in House: On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)
FloorLibrary of CongressConsidered as unfinished business. (consideration: CR H2010-2011)
FloorHouse floor actionsPOSTPONED 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.
FloorHouse floor actionsThe previous question was ordered pursuant to the rule.
FloorHouse floor actionsDEBATE - The House proceeded with one hour of debate on H.J. Res. 142.
FloorHouse floor actionsRule 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.
FloorHouse floor actionsConsidered under the provisions of rule H. Res. 1032. (consideration: CR H2002-2008)
FloorHouse floor actionsRules 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.
FloorHouse floor actionsReferred to the House Committee on Oversight and Government Reform.
IntroReferralHouse floor actionsIntroduced in House
IntroReferralLibrary of CongressIntroduced in House
IntroReferralLibrary of Congress
Roll-call votes
Recorded House and Senate votes connected to this bill. Your representatives appear first when available.
Joint Resolution Passed (49-47)Feb 12, 2026Senate · Roll call 37
On the Joint Resolution H.J.Res. 142
47 Nay49 Yea4 Not Voting
View 100 recorded positions
Alex PadillaNay
Andy KimNay
Ashley MoodyYea
Bill CassidyYea
Bill HagertyYea
Brian SchatzNay
Dan SullivanYea
Deb FischerYea
Eric SchmittYea
Jack ReedNay
Jacky RosenNay
James C. JusticeNot Voting
Jeff MerkleyNay
Jerry MoranYea
Jim BanksYea
John BoozmanYea
John CornynYea
John HoevenYea
John KennedyYea
John ThuneYea
Jon HustedYea
Jon OssoffNay
Joni ErnstYea
Josh HawleyYea
Kevin CramerYea
Mark KellyNay
Markwayne MullinYea
Mike CrapoYea
Mike LeeYea
Mike RoundsYea
Mitch McConnellNot Voting
Patty MurrayNay
Peter WelchNay
Rand PaulNot Voting
Rick ScottYea
Ron JohnsonNot Voting
Ron WydenNay
Steve DainesYea
Ted BuddYea
Ted CruzYea
Thom TillisYea
Tim KaineNay
Tim ScottYea
Tim SheehyYea
Tina SmithNay
Todd YoungYea
Tom CottonYea
Motion to Proceed Agreed to (51-46)Feb 11, 2026Senate · Roll call 36
On the Motion to Proceed H.J.Res. 142
46 Nay51 Yea3 Not Voting
View 100 recorded positions
Alex PadillaNay
Andy KimNay
Ashley MoodyYea
Bill CassidyYea
Bill HagertyYea
Brian SchatzNay
Dan SullivanYea
Deb FischerYea
Eric SchmittYea
Jack ReedNay
Jacky RosenNay
Jeff MerkleyNay
Jerry MoranYea
Jim BanksYea
John BoozmanYea
John CornynYea
John HoevenYea
John KennedyYea
John ThuneYea
Jon HustedYea
Jon OssoffNay
Joni ErnstYea
Josh HawleyYea
Kevin CramerYea
Maria CantwellNot Voting
Mark KellyNay
Markwayne MullinYea
Mike CrapoYea
Mike LeeYea
Mike RoundsYea
Mitch McConnellNot Voting
Patty MurrayNay
Peter WelchNay
Rand PaulYea
Rick ScottYea
Ron JohnsonNot Voting
Ron WydenNay
Steve DainesYea
Ted BuddYea
Ted CruzYea
Thom TillisYea
Tim KaineNay
Tim ScottYea
Tim SheehyYea
Tina SmithNay
Todd YoungYea
Tom CottonYea
Discussion
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