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.

House Joint Resolution

H.J.Res. 142

119th Congress

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.

Introduced:Feb 18, 2026

Primary Sponsor

Brandon Gill

R - TX

Cosponsors

0

Quick Stats

Policy Area

Government Operations and Politics

Summary

This resolution overturned a D.C. law that tried to prevent federal tax changes from automatically applying to city residents. By blocking D.C.'s action, Congress forced the district to adopt federal tax cuts including higher standard deductions, tax-free tips, and business depreciation benefits—while also preventing D.C. from restoring its own child tax credit that the city wanted to keep.

Latest Action

Became Public Law No: 119-78.

Introduced2/18/2026

StatusBecame Public Law No: 119-78.

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Vote Prediction

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.

This resolution overturned a D.C. law that tried to prevent federal tax changes from automatically applying to city residents. By blocking D.C.'s action, Congress forced the district to adopt federal tax cuts including higher standard deductions, tax-free tips

Community Breakdown

Pass

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Fail

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0 predictions

This resolution overturned a D.C. law that tried to prevent federal tax changes from automatically applying to city residents. By blocking D.C.'s action, Congress forced the district to adopt federal tax cuts including higher standard deductions, tax-free tips, and business depreciation benefits—while also preventing D.C. from restoring its own child tax credit that the city wanted to keep.

Bill Number: 142
Introduced: 2/18/2026
Status: Became Public Law No: 119-78.
Policy Area: Government Operations and Politics

Data from Congress.gov

AI-generated summary

Fact Sheet

Title: 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.
Bill Number: 142
Sponsor: No sponsor
Status: Became Public Law No: 119-78.
Introduced: 2/18/2026
Summary: This resolution overturned a D.C. law that tried to prevent federal tax changes from automatically applying to city residents. By blocking D.C.'s action, Congress forced the district to adopt federal tax cuts including higher standard deductions, tax-free tips, and business depreciation benefits—whi

Data from Congress.gov

AI Summary

Plain-English explanation of this bill

This resolution overturned a D.C. law that tried to prevent federal tax changes from automatically applying to city residents. By blocking D.C.'s action, Congress forced the district to adopt federal tax cuts including higher standard deductions, tax-free tips, and business depreciation benefits—while also preventing D.C. from restoring its own child tax credit that the city wanted to keep.

Last updated: 2/20/2026

Official Summary

Congressional Research Service summary

<p>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.</p><p>As background, DC automatically adopts, as DC law, changes to federal tax law (known as rolling conformity). Upon enactment of <a href="https://www.congress.gov/bill/119th-congress/house-bill/1?s=7&r=1">H.R.1</a> (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.</p>

Key Points

Main provisions of the bill

D.C. residents will receive higher standard tax deductions and tip workers won't pay city taxes on their tips, matching new federal tax policy from the 'One Big Beautiful Bill Act'
Congress used its oversight power to override D.C.'s locally-elected government, which wanted to maintain its own tax structure and child tax credit program
The resolution became law in less than a month, nullifying D.C.'s temporary attempt to 'decouple' from automatic federal tax conformity
D.C. typically adopts federal tax changes automatically ('rolling conformity'), but the city tried to opt out of specific provisions to protect its budget and tax priorities
The conflict highlights ongoing tensions over D.C.'s autonomy—the district lacks full self-governance and Congress can veto local laws

How This Impacts Americans

Potential effects on citizens and communities

This primarily affects D.C. residents and businesses, who will now receive federal tax benefits like tax-free tips and higher deductions, potentially lowering their city tax bills. However, it also means D.C. loses significant tax revenue and couldn't restore its child tax credit, forcing budget adjustments that could affect city services. The resolution reinforces that D.C.'s local government remains subject to Congressional override, unlike state legislatures, continuing the debate over the district's right to self-governance.

Policy Areas

Primary Policy Area

Government Operations and Politics

Scope & Jurisdiction

Jurisdiction Level

federal

Congressional Session

119th Congress

Citation Reference

142, 119th Congress (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.". Source: Voter's Right Platform. https://votersright.org/bills/119-hjres-142

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