119th Congress (2025–2027) · House joint resolution · Sponsor: Rep. Gill, Brandon [R-TX-26]
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.
| Item | Detail |
|---|---|
| Roll-call votes | 3 |
| Chamber | House and Senate |
| Latest vote | 2026-02-12: Joint Resolution Passed (49-47) |
| Latest action | 2026-02-18: Became Public Law No: 119-78. |
| Policy area | Government Operations and Politics |
| Official record | Congress.gov |
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.
Subjects: District of Columbia, Income tax deductions, State and local finance, State and local government operations, Tax administration and collection, taxpayers, Wages and earnings
Every recorded vote on this bill, newest first, with a link to the official tally. Member-by-member positions are on each member’s profile.
| Date | Chamber | Question | Result | Yea | Nay | Not voting | Record |
|---|---|---|---|---|---|---|---|
| 2026-02-12 | Senate | On the Joint Resolution H. J. Res. 142 | Joint Resolution Passed (49-47) | 48 | 46 | 4 | Official tally |
| 2026-02-11 | Senate | On the Motion to Proceed H. J. Res. 142 | Motion to Proceed Agreed to (51-46) | 50 | 45 | 3 | Official tally |
| 2026-02-04 | House | Yea-and-Nay | Passed | 215 | 210 | 7 | Official tally |
HJRES142 (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.) was introduced in the 119th Congress (2025–2027) by Rep. Gill, Brandon [R-TX-26].
On 2026-02-18: Became Public Law No: 119-78.
3 recorded votes in the 119th Congress. The most recent, on 2026-02-12, was "On the Joint Resolution H.J.Res. 142": Joint Resolution Passed (49-47).