United StatesDisapproving 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
This joint resolution reinstates provisions of District of Columbia (DC) tax law to conform with federal tax law.
More detail
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.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To President
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Feb 18Signed by President.Became Law
- Feb 18Became Public Law No: 119-78.Minor
- Feb 12Considered by Senate. (consideration: CR S587-593)
- Vote recorded On the Joint Resolution H.J.Res. 142. Result: Joint Resolution Passed.Senate
- Feb 12Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.
- Feb 12Message on Senate action sent to the House.
- Feb 12Presented to President.To President
- Feb 11Motion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 51 - 46. Record Vote Number: 36. (CR S571)Passed Senate
- Vote recorded On the Motion to Proceed H.J.Res. 142. Result: Motion to Proceed Agreed to.Senate
- Feb 11Measure laid before Senate by motion.
- Feb 5Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 315.
- Feb 4Considered under the provisions of rule H. Res. 1032. (consideration: CR H2002-2008)
- Vote recorded Legislative vote recorded. Result: Passed.House
- Feb 4Rule 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.
- Feb 4DEBATE - The House proceeded with one hour of debate on H.J. Res. 142.
- Feb 4The previous question was ordered pursuant to the rule.
- Feb 4POSTPONED 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.
- Feb 4Considered as unfinished business. (consideration: CR H2010-2011)
- Feb 4Passed/agreed to in House: On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)Passed House
- Feb 3Rules 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.
- Jan 22Introduced in House
- Jan 22Referred to the House Committee on Oversight and Government Reform.Introduced