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.

Sponsored byRep. Gill, Brandon [R-TX-26]TX· Introduced 22 janvier 2026

Open on Congress.gov

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Became Public Law No: 119-78.

18 février 2026·5 months ago

Summary

Public Law · Updated 13 juillet 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.

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.

Timeline

25 actions

Signed by President.
18 février 2026 · President
Signed by President.
18 février 2026 · BecameLaw
Became Public Law No: 119-78.
18 février 2026 · BecameLaw
Became Public Law No: 119-78.
18 février 2026 · President
Considered by Senate. (consideration: CR S587-593)
12 février 2026 · Floor
Message on Senate action sent to the House.
12 février 2026 · Floor
Presented to President.
12 février 2026 · Floor
Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.
12 février 2026 · Floor
Presented to President.
12 février 2026 · President
Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.
12 février 2026 · Floor
Measure laid before Senate by motion.
11 février 2026 · Floor
Motion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 51 - 46. Record Vote Number: 36. (CR S571)
11 février 2026 · Floor
Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 315.
5 février 2026 · Calendars
Considered as unfinished business. (consideration: CR H2010-2011)
4 février 2026 · Floor
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.
4 février 2026 · Floor
Passed/agreed to in House: On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)
4 février 2026 · Floor
The previous question was ordered pursuant to the rule.
4 février 2026 · Floor
Considered under the provisions of rule H. Res. 1032. (consideration: CR H2002-2008)
4 février 2026 · Floor
DEBATE - The House proceeded with one hour of debate on H.J. Res. 142.
4 février 2026 · Floor
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.
4 février 2026 · Floor

5 earlier actionsView all on Congress.gov

Sponsorship

1 cosponsors

Sponsor

Rep. Gill, Brandon [R-TX-26]TX

Cosponsors

Republican1100%

Republican:Rep. Steube, W. Gregory [R-FL-17]FL

Classification

Policy area

Government Operations and Politics

Legislative subjects

District of ColumbiaIncome tax deductionsState and local financeState and local government operationsTax administration and collection, taxpayersWages and earnings

Committees

Oversight and Government Reform Committee
House · Standing
- Referred To22 Jan 2026

Track 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. as it moves through Congress