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.

What this measure contains

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.

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Bill text and versions

Drafts can change as a measure moves through Congress. Check the version attached to a recorded vote.

• Enrolled Bill · Official document ↗
• Placed on Calendar Senate · Official document ↗· Feb 5, 2026
• Engrossed in House · Official document ↗· Feb 4, 2026
• Introduced in House · Official document ↗· Jan 22, 2026
• Public Law · Official document ↗· Feb 19, 2026

Legislative path

Each stage below is a House or Senate floor decision: every recorded roll call on this measure, plus passage by voice vote or unanimous consent, which records no individual votes. Each stage shows the latest version published before that day; the chamber may have voted on an amended text. Roll calls name every member. A member's row follows their votes, and a highlighted vote marks where they voted for advancing the measure at one stage and against it at another (passage, cloture, motions to proceed, agreeing to the other chamber's version). Amendments and motions such as recommit or table don't count as a change, because an aye there isn't a vote for the measure.

1. Introduced in House
2. Engrossed in Houseby House passage
3. Placed on Calendar Senate
4. Enrolled Bill
5. Public Law

Companion measure: S.J.Res. 102. A companion follows its own path; its votes are not combined with this one.

Decision stages

1. Feb 4, 2026 · House

   House passage on Introduced in House: Passed, reported as Engrossed in House

   215 aye · 210 no · 7 not voting · Source roll call

2. Feb 11, 2026 · Senate

   Senate motion to proceed on Placed on Calendar Senate: Motion to Proceed Agreed to

   51 aye · 46 no · 3 not voting · Source roll call

3. Feb 12, 2026 · Senate

   Senate passage on Placed on Calendar Senate: Joint Resolution Passed

   49 aye · 47 no · 4 not voting · Source roll call

Senate members along the path

House members along the path

Aye yea or aye · No nay or no · Present · NV not voting · Changed reversed on advancing the measure

Members are identified by the Bioguide ID in each roll call, not by name. Not voting is not a no vote; a blank cell means the member wasn't listed for that roll call.Congress.gov actions ↗

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Legislative history

1. Jan 22, 2026

   Introduced in House

2. Jan 22, 2026

   Referred to the House Committee on Oversight and Government Reform.

3. Feb 3, 2026

   Rules Committee Resolution H. Res. 1032 Reported to House. 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. Feb 4, 2026

   Considered under the provisions of rule H. Res. 1032. (consideration: CR H2002-2008)

5. Feb 4, 2026

   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.

6. Feb 4, 2026

   DEBATE - The House proceeded with one hour of debate on H.J. Res. 142.

7. Feb 4, 2026

   The previous question was ordered pursuant to the rule.

8. Feb 4, 2026

   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.

9. Feb 4, 2026

   Considered as unfinished business. (consideration: CR H2010-2011)

10. Feb 4, 2026

    Passed/agreed to in House: On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)

11. Feb 4, 2026

    On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002)

12. Feb 5, 2026

    Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 315.

13. Feb 11, 2026

    Motion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 51 - 46. Record Vote Number: 36. (CR S571)

14. Feb 11, 2026

    Measure laid before Senate by motion.

15. Feb 12, 2026

    Considered by Senate. (consideration: CR S587-593)

16. Feb 12, 2026

    Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.

17. Feb 12, 2026

    Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.

18. Feb 12, 2026

    Message on Senate action sent to the House.

19. Feb 12, 2026

    Presented to President.

20. Feb 18, 2026

    Signed by President.

21. Feb 18, 2026

    Became Public Law No: 119-78.

Bill sponsors