HJRES 142 119th Congress

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.

Latest Action

Became Public Law No: 119-78.

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.

Vote Result

Joint Resolution Passed (49-47) Senate

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

Actions

2026-02-18T00:00:00

Became Public Law No: 119-78.

2026-02-18T00:00:00

Became Public Law No: 119-78.

2026-02-18T00:00:00

Signed by President.

2026-02-18T00:00:00

Signed by President.

2026-02-12T00:00:00

Presented to President.

2026-02-12T00:00:00

Presented to President.

2026-02-12T00:00:00

Message on Senate action sent to the House.

2026-02-12T00:00:00

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

2026-02-12T00:00:00

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

2026-02-12T00:00:00

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

2026-02-11T00:00:00

Measure laid before Senate by motion.

2026-02-11T00:00:00

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

2026-02-05T00:00:00

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

2026-02-04T00:00:00

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

2026-02-04T00:00:00

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

2026-02-04T00:00:00

Considered as unfinished business. (consideration: CR H2010-2011)

2026-02-04T00:00:00

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.

2026-02-04T00:00:00

The previous question was ordered pursuant to the rule.

2026-02-04T00:00:00

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

2026-02-04T00:00:00

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.

2026-02-04T00:00:00

Considered under the provisions of rule H. Res. 1032. (consideration: CR H2002-2008)

2026-02-03T00:00:00

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.

2026-01-22T00:00:00

Referred to the House Committee on Oversight and Government Reform.

2026-01-22T00:00:00

Introduced in House

2026-01-22T00:00:00

Introduced in House

Policy Areas

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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.

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Summary

Vote Result

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