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.

What it does

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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.

Official summary by the Congressional Research Service (Public Law, Feb 18, 2026).

Our plain-language breakdown, with what it means for you and the case for and against, is written once a bill starts to move.

What has happened

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2026-02-18Became Public Law No: 119-78.Library of Congress
2026-02-18Became Public Law No: 119-78.Library of Congress
2026-02-18Signed by President.Library of Congress
2026-02-18Signed by President.Library of Congress
2026-02-12Presented to President.House floor actions
2026-02-12Presented to President.Library of Congress
2026-02-12Message on Senate action sent to the House.Senate
2026-02-12Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37. Roll call recordSenate
2026-02-12Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37. Roll call recordLibrary of Congress
2026-02-12Considered by Senate. (consideration: CR S587-593)Senate
2026-02-11Measure laid before Senate by motion.Senate
2026-02-11Motion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 51 - 46. Record Vote Number: 36. (CR S571) Roll call recordSenate
2026-02-05Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 315.Senate
2026-02-04On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002) Roll call recordHouse floor actions
2026-02-04Passed/agreed to in House: On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002) Roll call recordLibrary of Congress
2026-02-04Considered as unfinished business. (consideration: CR H2010-2011)House floor actions
2026-02-04POSTPONED 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.House floor actions
2026-02-04The previous question was ordered pursuant to the rule.House floor actions
2026-02-04DEBATE - The House proceeded with one hour of debate on H.J. Res. 142.House floor actions
2026-02-04Rule 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.House floor actions
2026-02-04Considered under the provisions of rule H. Res. 1032. (consideration: CR H2002-2008)House floor actions
2026-02-03Rules 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.House floor actions
2026-01-22Referred to the House Committee on Oversight and Government Reform.House floor actions
2026-01-22Introduced in HouseLibrary of Congress
2026-01-22Introduced in HouseLibrary of Congress

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After it became law

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Nothing in the Federal Register names Public Law 119-78 yet (checked Oct 27, 2026). Many laws need no new rules: they set penalties, name a building, or fund something directly.

Recorded votes

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Feb 4, 2026 · House roll call 56 · needed 1/2

On Passage: Passed 215–210

R 215 yes, 0 no, 3 present or not votingD 0 yes, 210 no, 4 present or not voting

How each member voted · Official record

Feb 11, 2026 · Senate roll call 36 · needed 1/2

On the Motion to Proceed: Motion to Proceed Agreed to 51–46

R 51 yes, 0 no, 2 present or not votingI 0 yes, 2 noD 0 yes, 44 no, 1 present or not voting

How each member voted · Official record

Feb 12, 2026 · Senate roll call 37 · needed 1/2

On the Joint Resolution: Joint Resolution Passed 49–47

R 49 yes, 0 no, 4 present or not votingI 0 yes, 2 noD 0 yes, 45 no

How each member voted · Official record

Cosponsors

W. Gregory Steube R-FL-17