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.
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...
Excerpt from the latest CRS summary Feb 18, 2026 Congress.gov
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Introduction Congress.gov
Introduced
Introduced in the House.
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Referred to the House Committee on Oversight and Government Reform.
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Introduced in House
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Introduced in House
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Introduced in House
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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.
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Engrossed in House
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Considered under the provisions of rule H. Res. 1032. (consideration: CR H2002-2008)
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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.
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DEBATE - The House proceeded with one hour of debate on H.J. Res. 142.
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The previous question was ordered pursuant to the rule.
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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.
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Considered as unfinished business. (consideration: CR H2010-2011)
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On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)
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Passed/agreed to in House: On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)
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House roll 56
On Passage
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Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 315.
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Placed on Calendar Senate
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Measure laid before Senate by motion.
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Motion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 51 - 46. Record Vote Number: 36. (CR S571)
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Senate roll 36
On the Motion to Proceed
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Presented to President.
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Presented to President.
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Message on Senate action sent to the House.
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Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.
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Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.
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Considered by Senate. (consideration: CR S587-593)
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Senate roll 37
On the Joint Resolution
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Became Public Law No: 119-78.
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Became Public Law No: 119-78.
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Signed by President.
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Signed by President.
Open bill recordEnactment record Congress.gov
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.
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| Date and time | Record | Official detail | Source |
|---|---|---|---|
| IntroductionIntroduced | Introduced in the House. | Congress.gov | |
| Official actionReferred to the House Committee on Oversight and Government Reform. | No additional detail supplied.IntroReferral · House floor actions · Code H11100 | Congress.gov | |
| Official actionIntroduced in House | No additional detail supplied.IntroReferral · Library of Congress · Code Intro-H | Congress.gov | |
| Official actionIntroduced in House | No additional detail supplied.IntroReferral · Library of Congress · Code 1000 | Congress.gov | |
| Text versionIntroduced in House | A dated text-version record is available. | Congress.gov | |
| Official actionRules 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. | No additional detail supplied.Floor · House floor actions · Code H1L210 | Congress.gov | |
| Text versionEngrossed in House | A dated text-version record is available. | Congress.gov | |
| Official actionConsidered under the provisions of rule H. Res. 1032. (consideration: CR H2002-2008) | No additional detail supplied.Floor · House floor actions · Code H30000 | Congress.gov | |
| Official actionRule 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. | No additional detail supplied.Floor · House floor actions · Code H8D000 | Congress.gov | |
| Official actionDEBATE - The House proceeded with one hour of debate on H.J. Res. 142. | No additional detail supplied.Floor · House floor actions · Code H8D000 | Congress.gov | |
| Official actionThe previous question was ordered pursuant to the rule. | No additional detail supplied.Floor · House floor actions · Code H35000 | Congress.gov | |
| Official actionPOSTPONED 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. | No additional detail supplied.Floor · House floor actions · Code H8D000 | Congress.gov | |
| Official actionConsidered as unfinished business. (consideration: CR H2010-2011) | No additional detail supplied.Floor · House floor actions · Code H30000 | Congress.gov | |
| Official actionOn passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002) | No additional detail supplied.Floor · House floor actions · Code H37100 | Congress.gov | |
| Official actionPassed/agreed to in House: On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002) | No additional detail supplied.Floor · Library of Congress · Code 8000 | Congress.gov | |
| House roll callHouse roll 56 | On PassagePassed | Congress.gov | |
| Official actionReceived in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 315. | No additional detail supplied.Calendars · Senate | Congress.gov | |
| Text versionPlaced on Calendar Senate | A dated text-version record is available. | Congress.gov | |
| Official actionMeasure laid before Senate by motion. | No additional detail supplied.Floor · Senate | Congress.gov | |
| Official actionMotion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 51 - 46. Record Vote Number: 36. (CR S571) | No additional detail supplied.Floor · Senate | Congress.gov | |
| Senate roll callSenate roll 36 | On the Motion to ProceedMotion to Proceed Agreed to | U.S. Senate XML | |
| Official actionPresented to President. | No additional detail supplied.Floor · House floor actions · Code E20000 | Congress.gov | |
| Official actionPresented to President. | No additional detail supplied.President · Library of Congress · Code 28000 | Congress.gov | |
| Official actionMessage on Senate action sent to the House. | No additional detail supplied.Floor · Senate | Congress.gov | |
| Official actionPassed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37. | No additional detail supplied.Floor · Senate | Congress.gov | |
| Official actionPassed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37. | No additional detail supplied.Floor · Library of Congress · Code 17000 | Congress.gov | |
| Official actionConsidered by Senate. (consideration: CR S587-593) | No additional detail supplied.Floor · Senate | Congress.gov | |
| Senate roll callSenate roll 37 | On the Joint ResolutionJoint Resolution Passed | U.S. Senate XML | |
| Official actionBecame Public Law No: 119-78. | No additional detail supplied.President · Library of Congress · Code E40000 | Congress.gov | |
| Official actionBecame Public Law No: 119-78. | No additional detail supplied.BecameLaw · Library of Congress · Code 36000 | Congress.gov | |
| Official actionSigned by President. | No additional detail supplied.President · Library of Congress · Code E30000 | Congress.gov | |
| Official actionSigned by President. | No additional detail supplied.BecameLaw · Library of Congress · Code 36000 | Congress.gov | |
| Enactment recordPublic 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. | Congress.gov | |
| Text versionPublic Law | A dated text-version record is available. | Congress.gov |
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Congressional Research Service
CRS summary
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.
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.
Official documents
Text versions
- Enrolled BillNot supplied
- Placed on Calendar SenateFeb 5, 2026
- Engrossed in HouseFeb 4, 2026
- Introduced in HouseJan 22, 2026
- Public LawFeb 19, 2026