Govoptes

HJRES 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.

Became Public Law No: 119-78.

Introduced
Jan 22, 2026
Latest action
Feb 18, 2026
Sponsor
Rep. Brandon Gill [R-TX-26]
Policy area
Government Operations and Politics
Cosponsors
1

Summary

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.

Recent actions

  1. Feb 18, 2026 Became Public Law No: 119-78.
  2. Feb 18, 2026 Became Public Law No: 119-78.
  3. Feb 18, 2026 Signed by President.
  4. Feb 18, 2026 Signed by President.
  5. Feb 12, 2026 Presented to President.
  6. Feb 12, 2026 Presented to President.
  7. Feb 12, 2026 Message on Senate action sent to the House.
  8. Feb 12, 2026 Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.

Votes

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