{"format":1,"id":"119-hjres-142","congress":119,"number":"H.J.Res. 142","kind":"joint_resolution","group":"bills","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.","title_source":"Display Title","official_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.","titles":[{"type":"Official Title as Introduced","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."},{"type":"Display Title","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."},{"type":"Official Title from EH (Engrossed in House) bill text","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."}],"outcome":"became_law","law_number":"Public Law 119-78","introduced":"2026-01-22","chambers":{"house":{"status":"roll_call","date":"2026-02-04","vote":{"id":"119-2026-h56","question":"On Passage","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","result":"Passed","yea":215,"nay":210,"present":0,"not_voting":7,"source":"https://clerk.house.gov/evs/2026/roll056.xml"}},"senate":{"status":"roll_call","date":"2026-02-12","vote":{"id":"119-2026-s37","question":"On the Joint Resolution","title":"H. J. Res. 142","result":"Joint Resolution Passed","yea":49,"nay":47,"present":0,"not_voting":4,"source":"https://www.senate.gov/legislative/LIS/roll_call_votes/vote1192/vote_119_2_00037.xml"}}},"president":{"status":"signed","date":"2026-02-18"},"vice_president_tie_breaker":null,"latest_action":{"text":"Became Public Law No: 119-78.","date":"2026-02-18"},"nominees":null,"amendments":[],"other_votes":[{"chamber":"senate","date":"2026-02-11","question":"On the Motion to Proceed","title":"Motion to Proceed to H. J. Res. 142","result":"Motion to Proceed Agreed to","yea":51,"nay":46,"present":0,"not_voting":3,"kind":"procedural","source":"https://www.senate.gov/legislative/LIS/roll_call_votes/vote1192/vote_119_2_00036.xml"}],"crs_summary":{"date":"2026-02-18","stage":"Public Law","blocks":[{"k":"p","t":"This joint resolution reinstates provisions of District of Columbia (DC) tax law to conform with federal tax law."},{"k":"p","t":"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."},{"k":"p","t":"This joint resolution nullifies the DC legislation, thereby generally realigning DC tax law with the tax provisions of the 2025 reconciliation act."},{"k":"p","t":"Specifically, the joint resolution reinstates for DC provisions that"},{"k":"p","t":"• increase the higher basic standard deduction;"},{"k":"p","t":"• increase deductible charitable cash contributions (for taxpayers who take the standard deduction);"},{"k":"p","t":"• establish a $6,000 tax deduction for taxpayers 65 years and older;"},{"k":"p","t":"• allow a tax deduction of qualified tips, qualified overtime pay, and qualified car loan interest;"},{"k":"p","t":"• authorize an elective 100% depreciation allowance for nonresidential real property; and"},{"k":"p","t":"• authorize businesses to deduct 100% of research and experimental costs retroactive to tax year 2022."},{"k":"p","t":"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."}],"words":219},"summary":{"main_subject":{"text":"Disapproves the action of the District of Columbia Council in enacting the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025 (D.C. Act 26–217).","cites":[{"label":"Text","href":"https://www.congress.gov/bill/119th-congress/house-joint-resolution/142/text/enr#H6821F029798B463E88D26E66164D4460"}]},"core_areas":["Congressional disapproval of a District of Columbia Council act on income and franchise tax"],"what_it_does":[{"text":"States that Congress disapproves of 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 (D.C. Act 26–217).","cite":{"label":"Text","href":"https://www.congress.gov/bill/119th-congress/house-joint-resolution/142/text/enr#H6821F029798B463E88D26E66164D4460"}},{"text":"Identifies the act as enacted by the Council of the District of Columbia on December 20, 2025.","cite":{"label":"Text","href":"https://www.congress.gov/bill/119th-congress/house-joint-resolution/142/text/enr#H6821F029798B463E88D26E66164D4460"}},{"text":"Identifies the act as transmitted to Congress on December 30, 2025, under section 602(c)(1) of the District of Columbia Home Rule Act.","cite":{"label":"Text","href":"https://www.congress.gov/bill/119th-congress/house-joint-resolution/142/text/enr#H6821F029798B463E88D26E66164D4460"}}],"unexpected":[],"version":{"type":"Enrolled Bill","date":null,"rule":"enrolled","href":"https://www.congress.gov/bill/119th-congress/house-joint-resolution/142/text/enr"},"current":true,"model":"claude-sonnet-5-5","approved":"2026-10-03","approved_by":"checks"},"sources":{"congress_gov":"https://www.congress.gov/bill/119th-congress/house-joint-resolution/142","text":"https://www.congress.gov/bill/119th-congress/house-joint-resolution/142/text"},"card":{"image":"card/item/119-hjres-142.png","v":"d8781fac6900","alt":"Votes on Record. 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. House: 215 Yea, 210 Nay. Senate: 49 Yea, 47 Nay. Outcome: Became law, 18 Feb 2026."}}