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H.J.Res. 142
U.S. House•Passed
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.txt119 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 Representativestext/xmlENPursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.IA119th CONGRESS2d SessionH. J. RES. 142IN THE HOUSE OF REPRESENTATIVESJOINT RESOLUTIONDisapproving 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.Thatthe 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.
- Introduced2026-01-22
- Passed House2026-02-04
- Passed Senate2026-02-12
- Conference
- To President2026-02-12
- 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.mdShown 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.mdShown 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.

Actions
H.J.Res. 142 has taken 21 actions since Jan 22, 2026, the latest on Feb 18, 2026.
| Chamber | Action | |||
|---|---|---|---|---|
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 49–47.
| Chamber | Question | 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 |
Related bills
2 bills are related to H.J.Res. 142.
HRES 1032Providing for consideration of the Senate amendments to the bill (H.R. 7148) making further consolidated appropriations for the fiscal year ending September 30, 2026, and for other purposes; providing for consideration of the joint resolution (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; and providing for consideration of the bill (H.R. 4090) to codify certain provisions of certain Executive Orders relating to domestic mining and hardrock mineral resources, and for other purposes.Feb 3, 2026 · Motion to reconsider laid on the table Agreed to without objection. · Related bill
SJRES 102A 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.Feb 4, 2026 · Placed on Senate Legislative Calendar under General Orders. Calendar No. 314. · Identical billTitles
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.
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.
| Lobbyist | Firms | Clients | Filings |
|---|---|---|---|
| BRADLEY EDGELL | 1 | 1 | 3 |
| CARTER MCDOWELL | 1 | 1 | 3 |
| COURTNEY RYAN | 1 | 1 | 3 |
| JESSICA BARKER | 1 | 1 | 3 |
| JOSEPH CORCORAN | 1 | 1 | 3 |
| JOSHUA WILSUSEN | 1 | 1 | 3 |
| KENNETH BENTSEN | 1 | 1 | 3 |
| KEVIN CARSON | 1 | 1 | 3 |
| LESLIE NORWOOD | 1 | 1 | 3 |
| LISA BLEIER | 1 | 1 | 3 |
| LUCAS WEST | 1 | 1 | 3 |
| MELISSA MACGREGOR | 1 | 1 | 3 |
| NICHOLAS KEY | 1 | 1 | 3 |
| PETER MATHESON | 1 | 1 | 3 |
| PETER RYAN | 1 | 1 | 3 |
| ABELARDO TORRES | 1 | 1 | 2 |
| ALEXA BRANSON | 1 | 1 | 2 |
| ALEXANDER HENDRIE | 1 | 1 | 2 |
| AMANDA MAYS | 1 | 1 | 2 |
| ANDREA PORWOLL | 1 | 1 | 2 |
Filings
The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.
| Client | Registrant | Period | Reported | Document |
|---|---|---|---|---|
| CHAMBER OF COMMERCE OF THE U.S.A. | CHAMBER OF COMMERCE OF THE U.S.A. | 2026 first_quarter | $19.8M | 1st Quarter - Amendme… |
| CHAMBER OF COMMERCE OF THE U.S.A. | CHAMBER OF COMMERCE OF THE U.S.A. | 2026 first_quarter | $19.8M | 1st Quarter - Report |
| SECURITIES INDUSTRY AND FINANCIAL MARKETS ASSOCIATION | SECURITIES INDUSTRY AND FINANCIAL MARKETS ASSOCIATION | 2025 second_quarter | $2.1M | 2nd Quarter - Report |
| SECURITIES INDUSTRY AND FINANCIAL MARKETS ASSOCIATION | SECURITIES INDUSTRY AND FINANCIAL MARKETS ASSOCIATION | 2025 third_quarter | $1.9M | 3rd Quarter - Report |
| SECURITIES INDUSTRY AND FINANCIAL MARKETS ASSOCIATION | SECURITIES INDUSTRY AND FINANCIAL MARKETS ASSOCIATION | 2025 first_quarter | $1.9M | 1st Quarter - Report |
| AFL-CIO | AFL-CIO | 2026 first_quarter | $880K | 1st Quarter - Report |
| NATIONAL EDUCATION ASSOCIATION | NATIONAL EDUCATION ASSOCIATION | 2026 first_quarter | $670K | 1st Quarter - Report |
| NATIONAL ASSOCIATION OF WHOLESALER-DISTRIBUTORS | NATIONAL ASSOCIATION OF WHOLESALER-DISTRIBUTORS | 2026 first_quarter | $640K | 1st Quarter - Report |
| AMERICAN FEDERATION OF STATE COUNTY AND MUNICIPAL EMPLOYEES | AMERICAN FEDERATION OF STATE, COUNTY AND MUNICIPAL EMPLOYEES | 2026 first_quarter | $600K | 1st Quarter - Report |
| NATIONAL ASSOCIATION OF WHOLESALER-DISTRIBUTORS | NATIONAL ASSOCIATION OF WHOLESALER-DISTRIBUTORS | 2026 second_quarter | $490K | 2nd Quarter - Report |
| AMERICAN FEDERATION OF TEACHERS | AMERICAN FEDERATION OF TEACHERS | 2026 first_quarter | $490K | 1st Quarter - Report |
| AMERICAN FEDERATION OF TEACHERS | AMERICAN FEDERATION OF TEACHERS | 2026 second_quarter | $410K | 2nd Quarter - Report |
| HERITAGE ACTION FOR AMERICA | HERITAGE ACTION FOR AMERICA | 2026 first_quarter | $250K | 1st Quarter - Report |
| LEADERSHIP CONFERENCE ON CIVIL AND HUMAN RIGHTS | LEADERSHIP CONFERENCE ON CIVIL AND HUMAN RIGHTS | 2026 first_quarter | $240K | 1st Quarter - Report |
| LEAGUE OF CONSERVATION VOTERS | LEAGUE OF CONSERVATION VOTERS | 2026 first_quarter | $200K | 1st Quarter - Report |
| CENTER ON BUDGET AND POLICY PRIORITIES | CENTER ON BUDGET AND POLICY PRIORITIES | 2026 first_quarter | $100K | 1st Quarter - Report |
| FEDERAL CITY COUNCIL | FIERCE GOVERNMENT RELATIONS | 2026 first_quarter | $50K | 1st Quarter - Report |
| SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL) | SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL) | 2026 first_quarter | $35K | 1st Quarter - Report |
| COUNCIL OF THE DISTRICT OF COLUMBIA | CAPITOL COUNSEL LLC | 2026 second_quarter | $30K | 2nd Quarter - Report |
| COUNCIL OF THE DISTRICT OF COLUMBIA | CAPITOL COUNSEL LLC | 2026 first_quarter | $30K | 1st 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.txtLegislative Subjects
H.J.Res. 142 carries 6 of CRS’s legislative subjects, from District of Columbia to Wages and earnings.
hjres142/subjects.txtConstitutional 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