H.J.Res. 142 · 119th Congress · Public Law 119-78
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.
The law is a single resolving clause, the same as when it was introduced.
Signed February 18, 2026 · Introduced January 22, 2026 in the House
Sponsor: Rep. Brandon Gill (R-TX-26) · 1 cosponsor (1 R)
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Official 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.
Official summary (Congressional Research Service) · as public 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.
How it became law
- IntroducedJan 22
- Committee—
- House—
- SenateFeb 12
- SignedFeb 18
As introduced: 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.
Key steps, cosponsors and text changes (15)
Sponsor
HouseReferred to the House Committee on Oversight and Government Reform.
Introduced in House
- Text: Introduced in House
2 sections
Cosponsor joined
HouseOn passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)
- Text: Engrossed in House
2 sections, no changes
SenateReceived in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 315.
- Text: Placed on Calendar Senate
2 sections, no changes
SenateMotion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 51 - 46. Record Vote Number: 36. (CR S571)
HousePresented to President.
SenatePassed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.
- Text: Enrolled Bill
2 sections, no changes
Became Public Law No: 119-78.
Signed by President.
Show every recorded step (24)
Sponsor
HouseReferred to the House Committee on Oversight and Government Reform.
Introduced in House
- Text: Introduced in House
2 sections
Cosponsor joined
HouseRules 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.
HouseOn passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)
HouseConsidered as unfinished business. (consideration: CR H2010-2011)
HousePOSTPONED 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.
HouseThe previous question was ordered pursuant to the rule.
HouseDEBATE - The House proceeded with one hour of debate on H.J. Res. 142.
HouseRule 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.
HouseConsidered under the provisions of rule H. Res. 1032. (consideration: CR H2002-2008)
- Text: Engrossed in House
2 sections, no changes
SenateReceived in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 315.
- Text: Placed on Calendar Senate
2 sections, no changes
SenateMeasure laid before Senate by motion.
SenateMotion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 51 - 46. Record Vote Number: 36. (CR S571)
HousePresented to President.
SenatePassed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.
SenateConsidered by Senate. (consideration: CR S587-593)
- Text: Enrolled Bill
2 sections, no changes
Became Public Law No: 119-78.
Signed by President.
Source: GovInfo bill status and text versions. 1 cosponsors.
Every section
All 2 sections, in order
From the enrolled bill text on GovInfo. Read any section in full on Congress.gov.
- TextThat
- Textthe Congress disapproves of the action of the District of Columbia Council described as…
Sponsor and cosponsors
Show all 2 members, by last name
Sponsor: Rep. Brandon Gill (R-TX-26)
- Rep. W. Steube (R-FL-17)
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Sources: bill text and status, GovInfo (Enrolled Bill) · Official summary, Congressional Research Service · Congress.gov, as of November 1, 2026. US government works are in the public domain · This bill on Congress.gov (opens in new tab)