What is the current status of HJRES 142?

HJRES 142 is currently: Became Law.

How did the House vote on HJRES 142?

In the House, the recorded vote was 215 yea to 210 nay (Passed).

How did the Senate vote on HJRES 142?

In the Senate, the recorded vote was 49 yea to 47 nay (Passed).

Who sponsored HJRES 142?

HJRES 142 was sponsored by Brandon Gill (R), Rep.

Congress Disapproves D.C. Tax Law

IntroducedJanuary 22, 2026

Became Law7 months ago

Intro

House

Motion

Senate

Pres

Became Public Law No: 119-78.

Government Operations and PoliticsDistrict of ColumbiaIncome tax deductionsState and local financeState and local government operationsTax administration and collection, taxpayersWages and earnings

Why This Matters

This resolution disapproves of a tax law approved by the District of Columbia Council regarding income and franchise taxes.

If you live or operate a business in Washington, D.C., Congress has officially disapproved a recent tax law affecting you.

Who this affects

residents of Washington, D.C. · businesses in Washington, D.C.

What does this resolution do?

1This resolution shows Congress's disagreement with a recent tax law passed by the D.C. Council.
2The law in question relates to income and franchise taxes in Washington, D.C.
3The D.C. Council approved this tax law on December 20, 2025.
4Congress received the law for review on December 30, 2025.
5This resolution does not change any laws but expresses disapproval of the D.C. Council's decision.

Read the detailed summary

This joint resolution nullifies legislation enacted by the Council of the District of Columbia (DC) on December 20, 2025, titled DC Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025. The nullification reinstates certain DC tax code provisions that were in place before the enactment of the DC legislation and that address, among other things, the standard tax deduction, taxation of tipped wages, and depreciation of qualified property. As background, DC automatically adopts, as DC law, changes to federal tax law (known as rolling conformity). Upon enactment of H.R.1 (commonly known as the One Big Beautiful Bill Act), its tax provisions became DC law, including provisions that increase the standard tax deduction, exempt tips from taxable income, and provide for an elective 100% depreciation allowance for nonresidential real property. The DC legislation subsequently decoupled the DC tax code from these and other tax provisions that originated in H.R.1, and it amended several other provisions in the DC tax code, including restoring the DC child tax credit.

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