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.
Became Public Law No: 119-78.
Sponsor
Rep. Gill, Brandon [R-TX-26]
- Law Type
- Public Law
- Law Number
- 119-78
Bill Details
- Update Date
- Apr 15, 2026
- Origin Chamber
- House
- Bill Type
- HJRES
- Joint Resolution Number
- 142
- Congress
- 119
- Introduced Date
- Jan 22, 2026
- Policy Area
- Government Operations and Politics
- Is Law
- Yes
Became Public Law No: 119-78.
Source: Library of Congress
Became Public Law No: 119-78.
Source: Library of Congress
Signed by President.
Source: Library of Congress
Signed by President.
Source: Library of Congress
Presented to President.
Source: House floor actions
Presented to President.
Source: Library of Congress
Message on Senate action sent to the House.
Source: Senate
Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.
Source: Senate
Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.
Source: Library of Congress
Considered by Senate. (consideration: CR S587-593)
Source: Senate
Measure laid before Senate by motion.
Source: Senate
Motion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 51 - 46. Record Vote Number: 36. (CR S571)
Source: Senate
Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 315.
Source: Senate
On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)
Source: House floor actions
Passed/agreed to in House: On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)
Source: Library of Congress
Considered as unfinished business. (consideration: CR H2010-2011)
Source: House floor actions
POSTPONED 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.
Source: House floor actions
The previous question was ordered pursuant to the rule.
Source: House floor actions
DEBATE - The House proceeded with one hour of debate on H.J. Res. 142.
Source: House floor actions
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.
Source: House floor actions
Considered under the provisions of rule H. Res. 1032. (consideration: CR H2002-2008)
Source: House floor actions
Rules 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.
Source: House floor actions
Referred to the House Committee on Oversight and Government Reform.
Source: House floor actions
Introduced in House
Source: Library of Congress
Introduced in House
Source: Library of Congress
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.
Oversight and Government Reform Committee
Enrolled Bill
Placed on Calendar Senate
Feb 5, 2026
Engrossed in House
Feb 4, 2026
Introduced in House
Jan 22, 2026
Public Law
Feb 19, 2026