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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 : 1 Republican
Latest action: Became Public Law No: 119-78.
Where it standsBecame law35 representatives score as swing votes
Became law
- House: passedFeb 4, 2026
- Senate: passedFeb 12, 2026
- President: Signed into lawFeb 18, 2026
Summary
, via Congress.govThis 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
How the Senate breaks down
- 7Swing 70–100
- 65Middle 30–70
- 28Entrenched 0–30
Members fall into . All 100 senators have enough data to score. The bill is not before the Senate right now; these scores show where members would stand.
Key players in the Senate
Ranked by swing score, 0–100 · swing-v2Bars show each input from 0 to 100: ideology gap, scorecard gap, . is the seat’s partisan lean, and shows how much of the input data a score has.
Similar past votes, Senate
Earlier behind swing-v3’s inputLoading similar votes
Cosponsors
1 activeShow 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.
