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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 2025. · Congress Swing Tracker

H.J.Res. 142119th CongressGovernment Operations and Politics

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 by Rep. Brandon Gill (R-TX) · 1 active

Latest action: Became Public Law No: 119-78.

Read the summary

Where it standsBecame law

Became law

House: passedFeb 4, 2026
Senate: passedFeb 12, 2026
President: Signed into lawFeb 18, 2026

0 representatives score as swing votes

Summary

, via Congress.gov

Summary on Congress.gov

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.

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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.

Committees and subjects

Committees

House Committee on Oversight and Government Reform · HouseReferred to

Subjects

District of Columbia
Income tax deductions
State and local finance
State and local government operations
Tax administration and collection, taxpayers
Wages and earnings

Senate · 0 House · 0

Model

v3defaultv2

Directional: count only breaks toward the other party Why do scores change?

No swing scores for the House yet

Scores appear after the analytics job has scored this bill.

Similar past votes, House

Earlier behind swing-v3’s input

Similar votes count toward swing-v3 in the House: total similarity weight 30.0 (needs 5.0).

H.J.Res. 142 · Feb 4, 2026 · Roll call 416On PassageDisapproving 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
PassedSame bill×3.0
H.R. 884 · Jun 10, 2025 · Roll call 162On PassageTo prohibit individuals who are not citizens of the United States from voting in elections in the District of Columbia and to repeal the Local Resident Voting Rights Amendment Act of 2022
PassedShared subjects×1.0
H.R. 192 · May 23, 2024 · Roll call 950On PassageTo prohibit individuals who are not citizens of the United States from voting in elections in the District of Columbia
PassedShared subjects×1.0
H.J.Res. 42 · Jun 13, 2023 · Roll call 252Passage, Objections of the President To The Contrary NotwithstandingDisapproving the action of the District of Columbia Council in approving the Comprehensive Policing and Justice Reform Amendment Act
FailedShared subjects×1.0
H.J.Res. 42 · Apr 19, 2023 · Roll call 187On PassageDisapproving the action of the District of Columbia Council in approving the Comprehensive Policing and Justice Reform Amendment Act
PassedShared subjects×1.0
H.J.Res. 26 · Feb 9, 2023 · Roll call 118On PassageDisapproving the action of the District of Columbia Council in approving the Revised Criminal Code Act
PassedShared subjects×1.0
H.J.Res. 24 · Feb 9, 2023 · Roll call 117On PassageDisapproving the action of the District of Columbia Council in approving the Local Resident Voting Rights Amendment Act of 2022
PassedShared subjects×1.0
H.R. 10326 · Sep 16, 2026 · Roll call 670On PassagePROOF Act
PassedSame policy area×0.5

Show 17 more

H.Res. 1490 · Sep 1, 2026 · Roll call 649On Agreeing to the ResolutionProviding for the condemnation and denouncement of socialism in all its forms, and for other purposes
PassedSame policy area×0.5
H.Res. 1335 · Jun 11, 2026 · Roll call 582On Agreeing to the ResolutionCondemning actors seeking to defraud the U.S. Government, and expressing the sense of the House of Representatives that government-wide fraud and improper payment prevention reforms will meaningfully improve the financial prosperity of the U.S., and that Federal program eligibility should be verified before payment
PassedSame policy area×0.5
H.R. 8464 · Jun 10, 2026 · Roll call 580On PassageStopping Fraudulent Payments Act
PassedSame policy area×0.5
· Jun 10, 2026 · Roll call 578

Cosponsors

1 active

Show all 1 cosponsors

W. Gregory Steube (R-FL-17)

How the swing score works

Ideology gapHow far a member’s DW-NOMINATE voting score sits from their party’s median in the same chamber.

Scorecard gapHow far their Heritage Action and LCV ratings stray from their party’s average, using the groups’ votes on similar bills where available.

Cross-pressureHow strongly their district or state leans toward the other party, from our own computed partisan lean.

Similar votesHow often they voted against their own party on earlier roll calls about this bill or similar ones.

Committee bonusMembers of the committees handling the bill decide whether it moves, so they get a boost.

Cosponsor checkThe sponsor and active cosponsors have already committed, so they drop toward entrenched.

Similar votes count toward swing-v3 in the House: total similarity weight 30.0 (needs 5.0).

H.J.Res. 142 · Feb 4, 2026 · Roll call 416On PassageDisapproving 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
PassedSame bill×3.0
H.R. 884 · Jun 10, 2025 · Roll call 162On PassageTo prohibit individuals who are not citizens of the United States from voting in elections in the District of Columbia and to repeal the Local Resident Voting Rights Amendment Act of 2022
PassedShared subjects×1.0
H.R. 192 · May 23, 2024 · Roll call 950On PassageTo prohibit individuals who are not citizens of the United States from voting in elections in the District of Columbia
PassedShared subjects×1.0
H.J.Res. 42 · Jun 13, 2023 · Roll call 252Passage, Objections of the President To The Contrary NotwithstandingDisapproving the action of the District of Columbia Council in approving the Comprehensive Policing and Justice Reform Amendment Act
FailedShared subjects×1.0
H.J.Res. 42 · Apr 19, 2023 · Roll call 187On PassageDisapproving the action of the District of Columbia Council in approving the Comprehensive Policing and Justice Reform Amendment Act
PassedShared subjects×1.0
H.J.Res. 26 · Feb 9, 2023 · Roll call 118On PassageDisapproving the action of the District of Columbia Council in approving the Revised Criminal Code Act
PassedShared subjects×1.0
H.J.Res. 24 · Feb 9, 2023 · Roll call 117On PassageDisapproving the action of the District of Columbia Council in approving the Local Resident Voting Rights Amendment Act of 2022
PassedShared subjects×1.0
H.R. 10326 · Sep 16, 2026 · Roll call 670On PassagePROOF Act
PassedSame policy area×0.5

Show 17 more

H.Res. 1490 · Sep 1, 2026 · Roll call 649On Agreeing to the ResolutionProviding for the condemnation and denouncement of socialism in all its forms, and for other purposes
PassedSame policy area×0.5
H.Res. 1335 · Jun 11, 2026 · Roll call 582On Agreeing to the ResolutionCondemning actors seeking to defraud the U.S. Government, and expressing the sense of the House of Representatives that government-wide fraud and improper payment prevention reforms will meaningfully improve the financial prosperity of the U.S., and that Federal program eligibility should be verified before payment
PassedSame policy area×0.5
H.R. 8464 · Jun 10, 2026 · Roll call 580On PassageStopping Fraudulent Payments Act
PassedSame policy area×0.5
· Jun 10, 2026 · Roll call 578