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
- Introduced1/22/26
- Passed HousePassed 2/4/26
- SenatePassed 2/12/26
- PresidentSigned 2/18/26
- LawPublic Law 119-78
Passed the House 215–210 on February 4, 2026 (Roll Call 56 →). Passed the Senate 49–47 on February 12, 2026 (Roll Call 37 →). Became Public Law 119-78 on February 18, 2026.
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Roll calls on this bill
- Democratic0 Yea · 45 Nay · 0 Not voting
- Republican49 Yea · 0 Nay · 4 Not voting
- Independent / Other0 Yea · 2 Nay · 0 Not voting
- Democratic0 Yea · 210 Nay · 4 Not voting
- Republican215 Yea · 0 Nay · 3 Not voting
- Independent / Other0 Yea · 0 Nay · 0 Not voting
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.
1
1/22/26
What happens next
Became Public Law 119-78.
All actions (21)
- 1/22/26Introduced in House
- 1/22/26Referred to the House Committee on Oversight and Government Reform.
- 2/3/26Rules 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.
- 2/4/26Considered under the provisions of rule H. Res. 1032. (consideration: CR H2002-2008)
- 2/4/26Rule 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.
- 2/4/26DEBATE - The House proceeded with one hour of debate on H.J. Res. 142.
- 2/4/26The previous question was ordered pursuant to the rule.
- 2/4/26POSTPONED 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.
- 2/4/26Considered as unfinished business. (consideration: CR H2010-2011)
- 2/4/26Passed/agreed to in House: On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)
- 2/4/26On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)
- 2/5/26Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 315.
- 2/11/26Motion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 51 - 46. Record Vote Number: 36. (CR S571)
- 2/11/26Measure laid before Senate by motion.
- 2/12/26Considered by Senate. (consideration: CR S587-593)
- 2/12/26Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.
- 2/12/26Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.
- 2/12/26Message on Senate action sent to the House.
- 2/12/26Presented to President.
- 2/18/26Signed by President.
- 2/18/26Became Public Law No: 119-78.