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119th Congress Government Operations and Politics

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 LawPublic Law 119-78, signed Feb 18, 2026

  1. Became law (completed)Feb 18, 2026

Summary

Public Law, Feb 18, 2026

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.

Read the full summary

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.

Written by the Congressional Research Service, Library of Congress.

Key votes

House final vote, Feb 4, 2026

On Passage

Passed 215–210

Yea 215majority 213Nay 210

  • Democrats0 yea, 210 nay
  • Republicans214 yea, 0 nay
  • Independents1 yea, 0 nay
See how all 425 members voted

Showing 432 of 432 members

Yea 215

Republicans (214)

Independents (1)

Nay 210

Democrats (210)

Not voting 7

Republicans (3)

Senate final vote, Feb 12, 2026

On the Joint Resolution

Passed 49–47

Yea 49majority 49Nay 47

  • Democrats0 yea, 45 nay
  • Republicans49 yea, 0 nay
  • Independents0 yea, 2 nay
See how all 96 members voted

Showing 100 of 100 members

Not voting 4

Roll calls

3 votes on this bill

Showing 3 of 3 roll calls

  • Feb 12, 2026SenateOn the Joint ResolutionFinal passagePassed, yea-nay 49–47
    Roll call 37 tally by party
    PartyYeaNayPresentNot voting
    Democrats04500
    Republicans49004
    Independents0200
    Total494704

    Senate roll call 37: On the Joint Resolution. Joint Resolution Passed.

    How each member voted (100)
  • Feb 11, 2026SenateMotion to proceedPassed, yea-nay 51–46
    Roll call 36 tally by party
    PartyYeaNayPresentNot voting
    Democrats04401
    Republicans51002
    Independents0200
    Total514603

    Senate roll call 36: On the Motion to Proceed. Motion to Proceed Agreed to.

    How each member voted (100)
  • Feb 4, 2026HouseOn PassageFinal passagePassed, yea-nay 215–210
    Roll call 56 tally by party
    PartyYeaNayPresentNot voting
    Democrats021004
    Republicans214003
    Independents1000
    Total21521007

    House roll call 56: On Passage. Passed.

    How each member voted (432)

Amendments

0 offered

No amendments were offered to this bill.

Cosponsors

1

Who scored on this bill

134 points earned
  1. 1Brandon Gill R-TX SponsorIntroduced, passed House, passed Senate, became law4 events+130
  2. 2W. Steube R-FLCosponsored; cosponsored bill passed2 events+4
See all scorers and every scoring event

Introductions and cosponsorships count toward weekly caps and show no points.

Other bills by Brandon Gill

History

  1. Feb 18, 2026Signed by the President. Became Public Law 119-78.
  2. Feb 12, 2026Passed the Senate, 49–47. Presented to the President.
  3. Feb 4, 2026Passed the House, 215–210.
  4. Jan 22, 2026Introduced in the House by Brandon Gill.
Show the full action history (21 actions)
  1. Feb 18, 2026Signed by President.
  2. Feb 18, 2026Became Public Law No: 119-78.
  3. Feb 12, 2026Considered by Senate. (consideration: CR S587-593)
  4. Feb 12, 2026Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.
  5. Feb 12, 2026Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.
  6. Feb 12, 2026Message on Senate action sent to the House.
  7. Feb 12, 2026Presented to President.
  8. Feb 11, 2026Motion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 51 - 46. Record Vote Number: 36. (CR S571)
  9. Feb 11, 2026Measure laid before Senate by motion.
  10. Feb 5, 2026Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 315.
  11. Feb 4, 2026Considered under the provisions of rule H. Res. 1032. (consideration: CR H2002-2008)
  12. Feb 4, 2026Rule 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.
  13. Feb 4, 2026DEBATE - The House proceeded with one hour of debate on H.J. Res. 142.
  14. Feb 4, 2026The previous question was ordered pursuant to the rule.
  15. Feb 4, 2026POSTPONED 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.
  16. Feb 4, 2026Considered as unfinished business. (consideration: CR H2010-2011)
  17. Feb 4, 2026Passed/agreed to in House: On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)
  18. Feb 4, 2026On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)
  19. Feb 3, 2026Rules 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.
  20. Jan 22, 2026Introduced in House
  21. Jan 22, 2026Referred to the House Committee on Oversight and Government Reform.