H.J.Res. 142 · 119th Congress

Overturns a D.C. law that kept 2025 federal tax changes from applying to D.C. taxes

Official 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 2025.1

§1What it does

Why this matters: A plain-English description of the bill as it was voted on, written by us from the official summary and text.

Drafted by AI from the public sources cited. Each sentence links to its source.

This joint resolution, which became law in February 2026, cancels a temporary tax law that the District of Columbia Council passed in December 2025.2,3 D.C. normally adopts federal tax changes automatically, and the council's law had separated D.C.'s tax code from parts of the 2025 federal tax and spending law known as the One Big Beautiful Bill Act, such as a larger standard deduction, a $6,000 deduction for people 65 and older, and deductions for tips, overtime pay and car loan interest.2,3 Canceling the D.C. law generally brings those federal provisions back into D.C. tax law and also reverses the law's other changes, including its restoration of a D.C. child tax credit.2,3 Under the District of Columbia Home Rule Act, laws passed by the D.C. Council go to Congress for review, and Congress can block one by passing a joint resolution like this one.4

§2Status

StatusBecame law (Public Law 119-78).1
IntroducedJanuary 22, 2026
SponsorRep. Gill, Brandon [R-TX-26]
Cosponsors1 cosponsor (1 Republican)
Official recordH.J.Res. 142 on Congress.gov

§3How Congress voted

Why this matters: The official count.

House, February 4, 2026

On Passage: Passed — 215 yes, 210 no, 7 not voting.5

Senate, February 12, 2026

On the Joint Resolution: Joint Resolution Passed — 49 yes, 47 no, 4 not voting.6