Search

Search bills, members, committees and pages...

H.J.Res. 142

U.S. HousePassed

Summary

H.J.Res. 142, “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 House on Jan 22, 2026 by Rep. Brandon Gill (R) with 1 co-sponsor. It last saw action on Feb 18, 2026: Became Public Law No: 119-78. It is now Public Law 119-78.


Record

Text

H.J.Res. 142 has 1 co-sponsor and 3 roll calls.

hjr142/engrossed-in-house.txt
119 HJ 142 EH: 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.
U.S. House of Representatives
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
IA
119th CONGRESS
2d Session
H. J. RES. 142
IN THE HOUSE OF REPRESENTATIVES
JOINT RESOLUTION
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.
That
the Congress disapproves of the action of the District of Columbia Council described as follows: The D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025 (D.C. Act 26–217), enacted by the Council of the District of Columbia on December 20, 2025, and transmitted to Congress pursuant to section 602(c)(1) of the District of Columbia Home Rule Act on December 30, 2025.
Passed the House of Representatives February 4, 2026. Kevin F. McCumber, Clerk.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2026-01-22
  2. Passed House2026-02-04
  3. Passed Senate2026-02-12
  4. Conference
  5. To President2026-02-12
  6. Became Law2026-02-18

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Public Law Feb 18, 2026

hjr142/public-law.md

Shown Here:
Public Law (02/18/2026)

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.

Introduced in House Jan 22, 2026

hjr142/introduced-in-house.md

Shown Here:
Introduced in House (01/22/2026)

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.

Sponsors

Rep. Brandon Gill (R) sponsors H.J.Res. 142, and 1 member has co-sponsored it.

Committees

H.J.Res. 142 went before 1 committee: Oversight and Government Reform.

Oversight and Government Reform
Oversight and Government Reform
Referred To · Jan 22, 2026 · 696 Bills

Actions

H.J.Res. 142 has taken 21 actions since Jan 22, 2026, the latest on Feb 18, 2026.

ChamberAction
Feb 18, 2026
House
Signed by President.
Feb 18, 2026
House
Became Public Law No: 119-78.
Feb 12, 2026
Senate
Considered by Senate. (consideration: CR S587-593)
Feb 12, 2026
Senate
Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.Senate roll call 37 49–47
Feb 12, 2026
Senate
Message on Senate action sent to the House.

Votes

H.J.Res. 142 went to 3 roll calls across both chambers, the latest on Feb 12, 2026 at 4947.

ChamberQuestion
Yea
Nay
Feb 12, 2026
Senate
On the Joint Resolution
49
47
Feb 11, 2026
Senate
On the Motion to Proceed
51
46
Feb 4, 2026
House
On Passage
215
210

2 bills are related to H.J.Res. 142.

Titles

H.J.Res. 142 goes by 3 titles.

  • 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. — Display 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 Titles from EH (Engrossed in House) bill text
  • 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 Title as Introduced

Lobbying

17 clients hired 17 firms and 191 registered lobbyists who named H.J.Res. 142 in 23 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Budget/Appropriations, Taxation/Internal Revenue Code, Government Issues, Immigration, Health Issues, Labor Issues/Antitrust/Workplace, Civil Rights/Civil Liberties, Financial Institutions/Investments/Securities.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
SECURITIES INDUSTRY AND FINANCIAL MARKETS ASSOCIATIONDistrict of Columbia13
COUNCIL OF THE DISTRICT OF COLUMBIACity government.District of Columbia12$60K
AMERICAN FEDERATION OF TEACHERSDistrict of Columbia12
CHAMBER OF COMMERCE OF THE U.S.A.District of Columbia12
NATIONAL ASSOCIATION OF WHOLESALER-DISTRIBUTORSDistrict of Columbia12
FEDERAL CITY COUNCILEconomic Development and Physical Infrastructure ImprovementDistrict of Columbia11$50K
AFL-CIODistrict of Columbia11
AMERICAN FEDERATION OF STATE COUNTY AND MUNICIPAL EMPLOYEESDistrict of Columbia11
CENTER FOR AMERICAN PROGRESS ACTION FUNDDistrict of Columbia11
CENTER FOR LAW AND SOCIAL POLICY (CLASP)District of Columbia11
CENTER ON BUDGET AND POLICY PRIORITIESDistrict of Columbia11
HERITAGE ACTION FOR AMERICADistrict of Columbia11
LEADERSHIP CONFERENCE ON CIVIL AND HUMAN RIGHTSDistrict of Columbia11
LEAGUE OF CONSERVATION VOTERSDistrict of Columbia11
NATIONAL COUNCIL OF JEWISH WOMENDistrict of Columbia11
NATIONAL EDUCATION ASSOCIATIONDistrict of Columbia11
SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)Virginia11

Firms

Registrants who filed on the bill, by filings.

Lobbyists

Named on the filings that cite the bill. The 20 named most often, of 191.

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
CHAMBER OF COMMERCE OF THE U.S.A.CHAMBER OF COMMERCE OF THE U.S.A.2026 first_quarter$19.8M1st Quarter - Amendme…
CHAMBER OF COMMERCE OF THE U.S.A.CHAMBER OF COMMERCE OF THE U.S.A.2026 first_quarter$19.8M1st Quarter - Report
SECURITIES INDUSTRY AND FINANCIAL MARKETS ASSOCIATIONSECURITIES INDUSTRY AND FINANCIAL MARKETS ASSOCIATION2025 second_quarter$2.1M2nd Quarter - Report
SECURITIES INDUSTRY AND FINANCIAL MARKETS ASSOCIATIONSECURITIES INDUSTRY AND FINANCIAL MARKETS ASSOCIATION2025 third_quarter$1.9M3rd Quarter - Report
SECURITIES INDUSTRY AND FINANCIAL MARKETS ASSOCIATIONSECURITIES INDUSTRY AND FINANCIAL MARKETS ASSOCIATION2025 first_quarter$1.9M1st Quarter - Report
AFL-CIOAFL-CIO2026 first_quarter$880K1st Quarter - Report
NATIONAL EDUCATION ASSOCIATIONNATIONAL EDUCATION ASSOCIATION2026 first_quarter$670K1st Quarter - Report
NATIONAL ASSOCIATION OF WHOLESALER-DISTRIBUTORSNATIONAL ASSOCIATION OF WHOLESALER-DISTRIBUTORS2026 first_quarter$640K1st Quarter - Report
AMERICAN FEDERATION OF STATE COUNTY AND MUNICIPAL EMPLOYEESAMERICAN FEDERATION OF STATE, COUNTY AND MUNICIPAL EMPLOYEES2026 first_quarter$600K1st Quarter - Report
NATIONAL ASSOCIATION OF WHOLESALER-DISTRIBUTORSNATIONAL ASSOCIATION OF WHOLESALER-DISTRIBUTORS2026 second_quarter$490K2nd Quarter - Report
AMERICAN FEDERATION OF TEACHERSAMERICAN FEDERATION OF TEACHERS2026 first_quarter$490K1st Quarter - Report
AMERICAN FEDERATION OF TEACHERSAMERICAN FEDERATION OF TEACHERS2026 second_quarter$410K2nd Quarter - Report
HERITAGE ACTION FOR AMERICAHERITAGE ACTION FOR AMERICA2026 first_quarter$250K1st Quarter - Report
LEADERSHIP CONFERENCE ON CIVIL AND HUMAN RIGHTSLEADERSHIP CONFERENCE ON CIVIL AND HUMAN RIGHTS2026 first_quarter$240K1st Quarter - Report
LEAGUE OF CONSERVATION VOTERSLEAGUE OF CONSERVATION VOTERS2026 first_quarter$200K1st Quarter - Report
CENTER ON BUDGET AND POLICY PRIORITIESCENTER ON BUDGET AND POLICY PRIORITIES2026 first_quarter$100K1st Quarter - Report
FEDERAL CITY COUNCILFIERCE GOVERNMENT RELATIONS2026 first_quarter$50K1st Quarter - Report
SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)2026 first_quarter$35K1st Quarter - Report
COUNCIL OF THE DISTRICT OF COLUMBIACAPITOL COUNSEL LLC2026 second_quarter$30K2nd Quarter - Report
COUNCIL OF THE DISTRICT OF COLUMBIACAPITOL COUNSEL LLC2026 first_quarter$30K1st Quarter - Report

Classification

The Congressional Research Service files H.J.Res. 142 under Government Operations and Politics, one of its 31 policy areas, and gives it 6 legislative subjects.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.J.Res. 142’s is Government Operations and Politics.

hjres142/policy-areas.txt
Government Operations and PoliticsAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTaxationTransportation and Public WorksWater Resources Development

Legislative Subjects

H.J.Res. 142 carries 6 of CRS’s legislative subjects, from District of Columbia to Wages and earnings.

hjres142/subjects.txt
District of ColumbiaIncome tax deductionsState and local financeState and local government operationsTax administration and collection, taxpayersWages and earnings

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.J.Res. 142, as entered in the Congressional Record.

[Congressional Record Volume 172, Number 15 (Thursday, January 22, 2026)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. GILL of Texas:H.J. Res. 142.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8[Page H1351]

Source: congress.gov · legiscan.com