Congressional Legislation · bill 119hjres142 · built from our database

Only the right has signed this so far (Bill Ranking)

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.

H.J.Res. 142 · 119th Congress (2025-2026)

H.J.Res. 142119TH CONGRESSINTRODUCED 01/22/2026REP. GILLR-TX · SPONSORLeft: no (Sponsor Ranking)Lean left: no (Sponsor Ranking)Center: no (Sponsor Ranking)Lean right: no (Sponsor Ranking)Right: DW-NOMINATE +0.78 (Sponsor Ranking)RIGHT(SPONSOR RANKING)GOVERNMENT OPERATIONS AND POLITICS

2 members · Left 0 · Center 0 · Right 2 (Bill Ranking)

SponsorRep. Gill, Brandon (R-TX) (Introduced 01/22/2026)
Sponsor Voting RecordRight · DW-NOMINATE +0.78 · measured from every roll-call vote this member has cast (voteview.com) (Sponsor Ranking)
Support
LLLCLRR

support across the spectrum: 2 members signed on (Bill Ranking) this bill: sponsor + current cosponsors, each once

CommitteesHouse - Oversight and Government Reform Committee
Latest Action02/18/2026 Became Public Law No: 119-78.
Roll Call Votes3
Sourceview on congress.gov →

Public Law: Public Law 119-78

IntroducedPassed HousePassed SenateResolving DifferencesTo PresidentBecame Law

Summary (2)

Public Law (02/18/2026)

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.

Text (4)

Engrossed in House (EH)

119 HJ 142 EH: 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. U.S. House of Representatives text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IA 119th CONGRESS 2d Session H. J. RES. 142

IN THE HOUSE OF REPRESENTATIVES

JOINT RESOLUTION 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. That the Congress disapproves of the action of the District of Columbia Council described as follows: The D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025 (D.C. Act 26–217), enacted by the Council of the District of Columbia on December 20, 2025, and transmitted to Congress pursuant to section 602(c)(1) of the District of Columbia Home Rule Act on December 30, 2025. Passed the House of Representatives February 4, 2026.Kevin F. McCumber,Clerk.

Enrolled Bill (ENR)

HJ 142 ENR: 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. U.S. House of Representatives text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IA One Hundred Nineteenth Congress of the United States of America At the Second SessionBegun and held at the City of Washington on Saturday, the third day of January, two thousand and twenty-six H. J. RES. 142

JOINT RESOLUTION 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. That the Congress disapproves of the action of the District of Columbia Council described as follows: The D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025 (D.C. Act 26–217), enacted by the Council of the District of Columbia on December 20, 2025, and transmitted to Congress pursuant to section 602(c)(1) of the District of Columbia Home Rule Act on December 30, 2025. Speaker of the House of Representatives.Vice President of the United States and President of the Senate.

Introduced in House (IH)

119 HJ 142 IH: 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. U.S. House of Representatives 2026-01-22 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IA119th CONGRESS2d SessionH. J. RES. 142IN THE HOUSE OF REPRESENTATIVESJanuary 22, 2026Mr. Gill of Texas submitted the following joint resolution; which was referred to the Committee on Oversight and Government ReformJOINT RESOLUTIONDisapproving 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. That the Congress disapproves of the action of the District of Columbia Council described as follows: The D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025 (D.C. Act 26–217), enacted by the Council of the District of Columbia on December 20, 2025, and transmitted to Congress pursuant to section 602(c)(1) of the District of Columbia Home Rule Act on December 30, 2025.

Placed on Calendar Senate (PCS)

119 HJ 142 PCS: 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. U.S. House of Representatives 2026-02-05 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IIACalendar No. 315119th CONGRESS2d SessionH. J. RES. 142IN THE SENATE OF THE UNITED STATESFebruary 5, 2026Received; read twice and placed on the calendarJOINT RESOLUTIONDisapproving 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. That the Congress disapproves of the action of the District of Columbia Council described as follows: The D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025 (D.C. Act 26–217), enacted by the Council of the District of Columbia on December 20, 2025, and transmitted to Congress pursuant to section 602(c)(1) of the District of Columbia Home Rule Act on December 30, 2025.Passed the House of Representatives February 4, 2026.Kevin F. McCumber,Clerk.February 5, 2026Received; read twice and placed on the calendar

The bill's own words, from our database (synced from the GPO BILLS XML); paragraph breaks added at the bill's section boundaries, nothing else changed.

All Actions (25)

DateChamberAll Actions
01/22/2026Library of CongressIntroduced in House
01/22/2026Library of CongressIntroduced in House
01/22/2026House floor actionsReferred to the House Committee on Oversight and Government Reform.
02/03/2026House 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.
02/04/2026House floor actionsConsidered under the provisions of rule H. Res. 1032. (consideration: CR H2002-2008)
02/04/2026House 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.
02/04/2026House floor actionsDEBATE - The House proceeded with one hour of debate on H.J. Res. 142.
02/04/2026House floor actionsThe previous question was ordered pursuant to the rule.
02/04/2026House 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.
02/04/2026House floor actionsConsidered as unfinished business. (consideration: CR H2010-2011)
02/04/2026Library of CongressPassed/agreed to in House: On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)
02/04/2026House floor actionsOn passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)
02/05/2026SenateReceived in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 315.
02/11/2026SenateMotion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 51 - 46. Record Vote Number: 36. (CR S571)
02/11/2026SenateMeasure laid before Senate by motion.
02/12/2026SenateConsidered by Senate. (consideration: CR S587-593)
02/12/2026Library of CongressPassed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.
02/12/2026SenatePassed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.
02/12/2026SenateMessage on Senate action sent to the House.
02/12/2026Library of CongressPresented to President.
02/12/2026House floor actionsPresented to President.
02/18/2026Library of CongressSigned by President.
02/18/2026Library of CongressSigned by President.
02/18/2026Library of CongressBecame Public Law No: 119-78.
02/18/2026Library of CongressBecame Public Law No: 119-78.

Titles (3)

Title TypeTitle
Display TitleDisapproving 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.
Official Titles from EH (Engrossed in House) bill textDisapproving 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.
Official Title as IntroducedDisapproving 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.

Amendments (0)

There are no amendments to this bill.

Cosponsors (1)

* = Original cosponsor

Committees (1)

CommitteeActivity
House - Oversight and Government Reform Committee01/22/2026 Referred To

Related Bills (2)

Subjects (6)

Policy Area: Government Operations and Politics

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