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.
Where it stands
- Introduced Done · Jan 22, 2026
- Committee Done · Jan 22, 2026
- Passed House Done · Feb 4, 2026
- Passed Senate Done · Feb 12, 2026
- President Done · Feb 12, 2026
- Law Done · Feb 18, 2026
From the official actions on Congress.gov.
Key points
- What it changes
- A plain-language summary isn't ready yet. The official summary below describes the bill.
- Who it affects
- A plain-language summary isn't ready yet. The official summary below describes the bill.
- What it costs
- No cost estimate yet.
- Where it stands
- Became Public Law No: 119-78. (Feb 18, 2026)
- What happens next
- Nothing more is needed from Congress. It is now law.
Official 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.
Summary by the Congressional Research Service (Public Law version), via Congress.gov.
Recorded votes
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On the Joint Resolution: Joint Resolution Passed (49–47)
This vote decided whether the bill passes this chamber.Votes by party
How each party voted on roll call 37 Party Yes No Present Did not vote Share voting Yes Democratic 0 45 0 0 Republican 49 0 0 4 Independent 0 2 0 0 Party totals from the official roll call.
Map: how each state voted
Each state is shaded by the share of its senators who voted Yes, out of those who voted Yes or No. Colors show the vote, not party.
U.S. Senate roll call vote (data via Voteview, UCLA) ↗ — includes how every member voted
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On the Motion to Proceed: Motion to Proceed Agreed to (51–46)
This vote set how the bill is debated. It is not a vote for or against the bill.Votes by party
How each party voted on roll call 36 Party Yes No Present Did not vote Share voting Yes Democratic 0 44 0 1 Republican 51 0 0 2 Independent 0 2 0 0 Party totals from the official roll call.
Map: how each state voted
Each state is shaded by the share of its senators who voted Yes, out of those who voted Yes or No. Colors show the vote, not party.
U.S. Senate roll call vote (data via Voteview, UCLA) ↗ — includes how every member voted
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On Passage: Passed (215–210)
This vote decided whether the bill passes this chamber.Votes by party
How each party voted on roll call 56 Party Yes No Present Did not vote Share voting Yes Democratic 0 210 0 4 Republican 215 0 0 3 Independent 0 0 0 0 Party totals from the official roll call.
Map: how each state voted
Each state is shaded by the share of its U.S. House members who voted Yes, out of those who voted Yes or No. Colors show the vote, not party.
Office of the Clerk, U.S. House ↗ — includes how every member voted
Vote types come from the official question text. How we label votes
Legislative history
- Feb 18, 2026Became Public Law No: 119-78.
- Feb 18, 2026Became Public Law No: 119-78.
- Feb 18, 2026Signed by President.
- Feb 18, 2026Signed by President.
- Feb 12, 2026Presented to President.
- Feb 12, 2026Presented to President.
- Feb 12, 2026Message on Senate action sent to the House.
- Feb 12, 2026Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.
- Feb 12, 2026Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.
- Feb 12, 2026Considered by Senate. (consideration: CR S587-593)
- Feb 11, 2026Measure laid before Senate by motion.
- Feb 11, 2026Motion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 51 - 46. Record Vote Number: 36. (CR S571)
- Feb 5, 2026Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 315.
- Feb 4, 2026On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)
- Feb 4, 2026Passed/agreed to in House: On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)
- Feb 4, 2026Considered as unfinished business. (consideration: CR H2010-2011)
- Feb 4, 2026POSTPONED 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.
- Feb 4, 2026The previous question was ordered pursuant to the rule.
- Feb 4, 2026DEBATE - The House proceeded with one hour of debate on H.J. Res. 142.
- Feb 4, 2026Rule 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.
- Feb 4, 2026Considered under the provisions of rule H. Res. 1032. (consideration: CR H2002-2008)
- Feb 3, 2026Rules 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.
- Jan 22, 2026Referred to the House Committee on Oversight and Government Reform.
- Jan 22, 2026Introduced in House
- Jan 22, 2026Introduced in House