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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.

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Congress
119th Congress
Introduced
Jan 22, 2026
Recorded roll calls
3

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.

Official summary from Congress.gov · checked Sep 16, 2026.

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.

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 Oct 26, 2026.

Action timeline

Newest action first. Action language comes from the official Congress.gov record.

View full action timeline25 actions
  1. Signed by President.

    BecameLawLibrary of Congress
  2. Became Public Law No: 119-78.

    BecameLawLibrary of Congress
  3. Signed by President.

    PresidentLibrary of Congress
  4. Became Public Law No: 119-78.

    PresidentLibrary of Congress
  5. Presented to President.

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

    FloorSenate
  7. Considered by Senate. (consideration: CR S587-593)

    FloorSenate
  8. Presented to President.

    PresidentLibrary of Congress
  9. Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.

    FloorLibrary of Congress
  10. Message on Senate action sent to the House.

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

    FloorSenate
  12. Measure laid before Senate by motion.

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

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

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

    FloorLibrary of Congress
  16. Considered as unfinished business. (consideration: CR H2010-2011)

    FloorHouse floor actions
  17. 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.

    FloorHouse floor actions
  18. The previous question was ordered pursuant to the rule.

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

    FloorHouse floor actions
  20. 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 actions
  21. Considered under the provisions of rule H. Res. 1032. (consideration: CR H2002-2008)

    FloorHouse floor actions
  22. 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.

    FloorHouse floor actions
  23. Introduced in House

    IntroReferralLibrary of Congress
  24. Referred to the House Committee on Oversight and Government Reform.

    IntroReferralHouse floor actions
  25. Introduced 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
Mitch McConnellNot Voting
Rand PaulNot Voting
Ron JohnsonNot Voting
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
Maria CantwellNot Voting
Mitch McConnellNot Voting
Ron JohnsonNot Voting
PassedFeb 4, 2026House · Roll call 56

On Passage

215 Yea210 Nay7 Not Voting
View 432 recorded positions
David ScottNay
Eric SwalwellNot Voting
James R. BairdNot Voting
John CornynNot Voting
Sheila Cherfilus-McCormickNay
Tony GonzalesYea
Wesley HuntNot Voting

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Sources: Congress.gov and official House and Senate vote records.

View data freshness details

Base metadata checked Sep 16, 2026 · Summary source checked Sep 16, 2026 · Action timeline checked Oct 26, 2026 · Sponsorship checked Sep 16, 2026 · Topics checked Oct 26, 2026 · Committees checked Oct 26, 2026 · Status checked Oct 26, 2026 · Related bills checked Oct 26, 2026.