H.J.Res. 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.

Introduced on Jan 22, 2026 by Brandon Gill (R-TX-26). One cosponsor. Became Public Law 119-78.

Stage
Became law
Public Law 119-78
Introduced
Jan 22, 2026
Cosponsors
1
0 from the other party
Policy area
Government Operations and Politics
Open in the Congress explorerCongress.govAlert me

Progress

The furthest stage the measure reached. Simple and concurrent resolutions do not go to the President.

  1. Introduced
  2. Reported by committee
  3. Passed one chamber
  4. Passed both chambers
  5. Sent to the President
  6. Became law

Subjects

  • District of Columbia
  • Income tax deductions
  • State and local finance
  • State and local government operations
  • Tax administration and collection, taxpayers
  • Wages and earnings

Summary

By the Congressional Research Service (Public Law, Feb 18, 2026). Public domain.

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.

Sponsor and cosponsors

Cosponsors by party as of the day they signed on. Original cosponsors signed on the day of introduction.

Brandon GillR-TX-26Sponsor

Republicans · 1

Roll calls

Recorded votes on the measure. Most measures move by voice vote or unanimous consent, which record no individual positions.

  1. On Passage
    Feb 4, 2026· House· Passage· Passed 215–210
  2. On the Motion to Proceed
    Feb 11, 2026· Senate· Procedural· Motion to Proceed Agreed to 51–46
  3. On the Joint Resolution
    Feb 12, 2026· Senate· Passage· Joint Resolution Passed 49–47

History

Every action as published, oldest first. Roll calls link to how each member voted.

  1. Jan 22, 2026Introduced in House
  2. Jan 22, 2026Introduced in House
  3. Jan 22, 2026 · HouseReferred to the House Committee on Oversight and Government Reform.
  4. Feb 3, 2026 · 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.
  5. Feb 4, 2026 · HouseConsidered under the provisions of rule H. Res. 1032. (consideration: CR H2002-2008)
  6. Feb 4, 2026 · 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.
  7. Feb 4, 2026 · HouseDEBATE - The House proceeded with one hour of debate on H.J. Res. 142.
  8. Feb 4, 2026 · HouseThe previous question was ordered pursuant to the rule.
  9. Feb 4, 2026 · 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.
  10. Feb 4, 2026 · HouseConsidered as unfinished business. (consideration: CR H2010-2011)
  11. Feb 4, 2026Passed/agreed to in House: On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)House · Roll call 56
  12. Feb 4, 2026 · HouseOn passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)House · Roll call 56
  13. Feb 5, 2026 · SenateReceived in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 315.
  14. Feb 11, 2026 · SenateMotion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 51 - 46. Record Vote Number: 36. (CR S571)Senate · Roll call 36
  15. Feb 11, 2026 · SenateMeasure laid before Senate by motion.
  16. Feb 12, 2026 · SenateConsidered by Senate. (consideration: CR S587-593)
  17. Feb 12, 2026Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.Senate · Roll call 37
  18. Feb 12, 2026 · SenatePassed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.Senate · Roll call 37
  19. Feb 12, 2026 · SenateMessage on Senate action sent to the House.
  20. Feb 12, 2026Presented to President.
  21. Feb 12, 2026 · HousePresented to President.
  22. Feb 18, 2026Signed by President.
  23. Feb 18, 2026Signed by President.
  24. Feb 18, 2026Became Public Law No: 119-78.
  25. Feb 18, 2026Became Public Law No: 119-78.

Committees

Committees and subcommittees the measure was referred to.

Agencies in its committees' jurisdiction

Analisa's mapping of committee jurisdiction to federal agencies; the bill may touch others, or none of these.

Who lobbied on it

Organizations whose lobbying reports (LD-2) name this measure. Spending is what they reported for those quarters on all issues, not on this measure alone.

  1. American Federation of Teachers2 reports
    $900K reported (all issues)
  2. Council of the District of Columbia2 reports
    $60K reported (all issues)
  3. NATIONAL ASSOCIATION OF WHOLESALER-DISTRIBUTORS2 reports
    $1.1M reported (all issues)
  4. AFL-CIO1 report
    $880K reported (all issues)Federal contractor: AFL-CIO WORKING FOR AMERICA INSTITUTE, INC. (THE)AI match · 92%
  5. AMERICAN FEDERATION OF STATE, COUNTY AND MUNICIPAL EMPLOYEES1 report
    $600K reported (all issues)
  6. CENTER ON BUDGET AND POLICY PRIORITIES1 report
    $100K reported (all issues)
  7. Center for American Progress Action Fund1 report
    $30K reported (all issues)
  8. Center for Law and Social Policy (CLASP)1 report
    $6,000 reported (all issues)
  9. Chamber of Commerce of the U.S.A.1 report
    $19.8M reported (all issues)
  10. Federal City Council1 report
    $50K reported (all issues)
  11. Heritage Action for America1 report
    $250K reported (all issues)
  12. LEAGUE OF CONSERVATION VOTERS, INC1 report
    $200K reported (all issues)
  13. Leadership Conference on Civil and Human Rights1 report
    $240K reported (all issues)
  14. NATIONAL EDUCATION ASSOCIATION1 report
    $670K reported (all issues)
  15. National Council of Jewish Women1 report
    $10K reported (all issues)
  16. National Taxpayers Union1 report
    $30K reported (all issues)
  17. SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)1 report
    $35K reported (all issues)

Reports filed in 2026.

Sources and method

Every figure on this page traces to these records.

  • Bill status: bills and resolutions, sponsors, actions, subjects and CRS summaries (U.S. Government Publishing Office (GovInfo), from Congress.gov (Library of Congress))GovInfo Bill Status bulk data (Congress.gov; summaries by the Congressional Research Service) · data current to Oct 6, 2026 · loaded Oct 6, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Members of Congress, their terms, committees and identifiers (The @unitedstates project (from the Biographical Directory of the U.S. Congress, the House and the Senate))unitedstates/congress-legislators: legislators, committees and current committee membership · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: CC0 1.0 (public domain dedication)
  • House roll-call votes (Office of the Clerk, U.S. House of Representatives)Office of the Clerk, U.S. House of Representatives, roll-call vote records · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Senate roll-call votes and DW-NOMINATE scores (Voteview (UCLA Department of Political Science))Lewis, Jeffrey B., Keith Poole, Howard Rosenthal, Adam Boche, Aaron Rudkin, and Luke Sonnet (2026). Voteview: Congressional Roll-Call Votes Database. https://voteview.com/ · data current to Oct 3, 2026 · loaded Oct 3, 2026 · license: Free to use with the required citation
  • Lobbying disclosures (LD-1 registrations, LD-2 quarterly reports, LD-203 contribution reports) (Clerk of the U.S. House of Representatives)Clerk of the House, Lobbying Disclosure Act filings (organizations only; lobbyists' names are not loaded) · data current to Oct 6, 2026 · loaded Oct 6, 2026 · license: Public domain (U.S. Government work, 17 U.S.C. § 105)
  • Positions are shown only where a roll call recorded them; voice votes and unanimous consent record none.
  • Money and votes are shown side by side; neither explains the other.