119th Congress · introduced in the House · Jan 22, 2026
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.
Official title from Congress.gov
Latest action (Feb 18, 2026): Became Public Law No: 119-78.
View on Congress.govPolicy area: Government Operations and Politics
Congressional Research Service summary, version: Public Law (Feb 18, 2026) · 2 versions published
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.
Show less of the summaryIncludes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
Senate · Feb 12, 2026 · Roll call 37 · Joint Resolution Passed
Senate · Feb 11, 2026 · Roll call 36 · Motion to Proceed Agreed to
House · Feb 4, 2026 · Roll call 56 · Passed
Became Public Law No: 119-78.
Became Public Law No: 119-78.
Signed by President.
Signed by President.
Presented to President.
Presented to President.
Message on Senate action sent to the House.
Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37. Roll call details
Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37. Roll call details
Considered by Senate. (consideration: CR S587-593)
Measure laid before Senate by motion.
Motion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 51 - 46. Record Vote Number: 36. (CR S571) Roll call details
Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 315.
On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002) Roll call details
Passed/agreed to in House: On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002) Roll call details
District of Columbia · Income tax deductions · State and local finance · State and local government operations · Tax administration and collection, taxpayers · Wages and earnings
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsConsidered as unfinished business. (consideration: CR H2010-2011)
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.
The previous question was ordered pursuant to the rule.
DEBATE - The House proceeded with one hour of debate on H.J. Res. 142.
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.
Considered under the provisions of rule H. Res. 1032. (consideration: CR H2002-2008)
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.
Referred to the House Committee on Oversight and Government Reform.
Introduced in House
Introduced in House
Actions from Congress.gov, newest first.
Coverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
17 citations.
NATIONAL ASSOCIATION OF WHOLESALER-DISTRIBUTORS · lobbying firm or registrant: NATIONAL ASSOCIATION OF WHOLESALER-DISTRIBUTORS
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 13, 2026 · issue area: Taxation/Internal Revenue Code
$563,000
Spent on own lobbying
H.R.1, the One Big Beautiful Bill Act; 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…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN FEDERATION OF TEACHERS · lobbying firm or registrant: AMERICAN FEDERATION OF TEACHERS
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$410,000
Spent on own lobbying
…tificial Intelligence, Taxation DRAFTs Monitor the following: Capital gains and estate tax related issues Medicare and Social Security Fair Share Act, Entirety 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…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF WHOLESALER-DISTRIBUTORS · lobbying firm or registrant: NATIONAL ASSOCIATION OF WHOLESALER-DISTRIBUTORS
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 15, 2026 · issue area: Taxation/Internal Revenue Code
$490,000
Spent on own lobbying
H.R.1, the One Big Beautiful Bill Act; 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…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL EDUCATION ASSOCIATION · lobbying firm or registrant: NATIONAL EDUCATION ASSOCIATION
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 25, 2026 · issue area: Taxation/Internal Revenue Code
$670,000
Spent on own lobbying
HR 7361, No Tax on Restored Benefits Act H.J.Res. 142, DC Income & Freedom Tax Conformity & Revision Temporary Amendment Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL EDUCATION ASSOCIATION · lobbying firm or registrant: NATIONAL EDUCATION ASSOCIATION
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 25, 2026 · issue area: District of Columbia
$670,000
Spent on own lobbying
H.J.Res. 142, DC Income & Freedom Tax Conformity & Revision Temporary Amendment Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
LEADERSHIP CONFERENCE ON CIVIL AND HUMAN RIGHTS · lobbying firm or registrant: LEADERSHIP CONFERENCE ON CIVIL AND HUMAN RIGHTS
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 22, 2026 · issue area: Government Issues
$240,000
Spent on own lobbying
…tions, generally Oppose S. 1383, the SAVE America Act Oppose nomination of Anna St. John to U.S. Dist. Court for Eastern Dist. of Louisiana Oppose S.J.Res. 102/H.J.Res. 142, which would overturn DC tax laws Oppose nomination of Jeremy Carl as Assistant Secretary of State
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
LEAGUE OF CONSERVATION VOTERS · lobbying firm or registrant: LEAGUE OF CONSERVATION VOTERS
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: District of Columbia
$200,000
Spent on own lobbying
…shington, DC Admission Act (H.R. 51). Opposed Congressional efforts to undermine local democracy and home rule in the District of Columbia. Opposed S.J.Res.102/H.J.Res.142, a joint resolution disapproving the action of the District of Columbia Council in approving the D.C. Income and Franchise Tax Conformity and Revision Temporar…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN FEDERATION OF TEACHERS · lobbying firm or registrant: AMERICAN FEDERATION OF TEACHERS
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$490,000
Spent on own lobbying
…including Keep Public Funds in Public Schools Act (draft bill) H.R.5298/S.2818, Tax Excessive CEO Pay Act, Entirety No Crypto in Social Security Act, Entirety 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…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AMERICAN FEDERATION OF STATE COUNTY AND MUNICIPAL EMPLOYEES · lobbying firm or registrant: AMERICAN FEDERATION OF STATE, COUNTY AND MUNICIPAL EMPLOYEES
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: District of Columbia
$600,000
Spent on own lobbying
HJ Res 142, SJ Res 102- Disapproving the Action of the District of Columbia Council in approving the D.C. Income and Franchise Tax Conformity and Revision Temporary Amend…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CENTER ON BUDGET AND POLICY PRIORITIES · lobbying firm or registrant: CENTER ON BUDGET AND POLICY PRIORITIES
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: District of Columbia
$100,000
Spent on own lobbying
S.J. Res. 102/ H.J. Res. 142, a joint resolution disapproving the action of the District of Columbia Council in approving the D.C. Income and Franchise Tax Conformity and Revision Temporar…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL ASSOCIATION OF WHOLESALER-DISTRIBUTORS · lobbying firm or registrant: NATIONAL ASSOCIATION OF WHOLESALER-DISTRIBUTORS
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$640,000
Spent on own lobbying
H.R.1, the One Big Beautiful Bill Act; 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…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
HERITAGE ACTION FOR AMERICA · lobbying firm or registrant: HERITAGE ACTION FOR AMERICA
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: District of Columbia
$250,000
Spent on own lobbying
HJ 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…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
AFL-CIO · lobbying firm or registrant: AFL-CIO
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$880,000
Spent on own lobbying
H.R.4966 - Stop Price Gouging in Grocery Stores Act of 2025 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 2…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
FEDERAL CITY COUNCIL · lobbying firm or registrant: FIERCE GOVERNMENT RELATIONS
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: District of Columbia
$50,000
Paid to lobbying firm
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…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL) · lobbying firm or registrant: SMALL BUSINESS & ENTREPRENEURSHIP COUNCIL (SBE COUNCIL)
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 19, 2026 · issue area: Small Business
$35,000
Spent on own lobbying
…ke this change. More Homes on the Market Act, H.R. 1340, S.3332: Support the legislation. American Innovation Act, H.R. 1778, S. 4207: Support the legislation. H.J.Res. 142 - Disapproving the action of the D.C. Councils D.C. Income Franchise Conformity and Revision Temporary Amendment Act of 2025: Supported the resolution. Busines…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
CENTER FOR AMERICAN PROGRESS ACTION FUND · lobbying firm or registrant: CENTER FOR AMERICAN PROGRESS ACTION FUND
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 17, 2026 · issue area: District of Columbia
$30,000
Spent on own lobbying
Sent correspondence to Senate staff regarding H.J. RES. 142
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NATIONAL COUNCIL OF JEWISH WOMEN · lobbying firm or registrant: NATIONAL COUNCIL OF JEWISH WOMEN
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 15, 2026 · issue area: Civil Rights/Civil Liberties
$10,000
Spent on own lobbying
…proving 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. (H J Res 142/S J Res 102) Oppose the Protection of Women in Olympic and Amateur Sports Act (HR 1028/S 405)
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing