Signed into law
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 joint resolution reinstates provisions of District of Columbia (DC) tax law to conform with federal tax law.
- Measure
- H.J.Res. 142 · 119th Congress
- Latest action
- February 18, 2026
- Policy changes
- 4
- Source
- CRS summary (Public Law) · Congress.gov
Became Public Law No: 119-78.
Who wrote it
All 1 cosponsors
- Rep. W. Gregory Steube (R-FL-17)
How Congress voted
House · February 4, 2026
On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56).
215 yea · 210 nay · 7 other · Republicans 215–0 · Democrats 0–210 · Official record
Senate · February 12, 2026
Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.
49 yea · 47 nay · 4 other · Republicans 49–0 · Democrats 0–45 · Independents 0–2 · Official record
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What it changes — and your vote
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Provision 1
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.
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Provision 2
Nullifies the DC legislation, thereby generally realigning DC tax law with the tax provisions of the 2025 reconciliation act.
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Provision 3
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.
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Provision 4
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.
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