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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.

Public Law 119-78 · H.J.Res. 142 · 119th Congress · began in the House

Signed by Donald Trump (R) on Feb 18, 2026 · Government Operations and Politics

Sponsor: Rep. Brandon Gill (R-TX-26)

Cosponsors (1): Rep. Gregory Steube

Passage votesYeaNay

  • HouseRecorded vote: 215 yea, 210 nay215–210
  • SenateRecorded vote: 49 yea, 47 nay49–47
Data notes

The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.

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Summary

The Congressional Research Service’s plain-language summary of what the law does.

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.

Who voted for it

Every House member of the 119th Congress on the ideology compass. Highlighted: the 215 who voted yea on final passage. Faded: everyone else, including those who voted nay, did not vote, or had not yet taken office.

215 yea210 nay7 present or did not vote

ProEstablishmentAnti
Economic left–right
More liberalMore conservative

Democrats who voted yea(0)

  • None.

Republicans who voted yea(215)

Data notes

The House’s recorded vote on the final version of the law (roll call 416 in Voteview), matched to the vote the record cites and checked against its totals. Positions are each member’s DW-NOMINATE score for that Congress, as on the Ideology page; left to right is more liberal to more conservative. Paired and announced yea votes count as yea. Lists follow the compass, most liberal first. A name links to a profile only for members of the current Congress. A law passed by voice vote or unanimous consent has no member list, and neither does a vote Voteview has not yet recorded.

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Committees

The committees the bill was sent to, and what each did with it.

Data notes

A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.

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Related bills

2 bills the Library of Congress relates to this one.

  • H.Res. 1032Procedurally relatedRelated bill

    Providing for consideration of the Senate amendments to the bill (H.R. 7148) making further consolidated appropriations for the fiscal year ending September 30, 2026, and for other purposes; providing for consideration …

  • S.J.Res. 102Identical bill

    A joint resolution 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.

Data notes

Related bills are identified by the Congressional Research Service, the House and the Senate: companion and identical bills, bills with similar text, bills that were folded into this law, and rules that brought it to the floor. A bill that is itself a public law in this site’s data links here; the others link to Congress.gov.

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Timeline

From introduction to signing, newest first: the committees, the floor and the president. 19 actions.

  1. Feb 18, 2026Became lawBecame law · Became Public Law No: 119-78.
  2. Became lawBecame law · Signed by President.
  3. Feb 12, 2026FloorFloor · Presented to President.
  4. FloorFloor · Message on Senate action sent to the House.
  5. FloorFloor · Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37.Senate roll call 37
  6. FloorFloor · Considered by Senate.
  7. Feb 11, 2026FloorFloor · Measure laid before Senate by motion.
  8. FloorFloor · Motion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 51 - 46. Record Vote Number: 36. (CR S571)Senate roll call 36
  9. Feb 5, 2026CalendarCalendar · Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 315.
  10. Feb 4, 2026FloorFloor · On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56).House roll call 56
  11. FloorFloor · Considered as unfinished business.
  12. FloorFloor · 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 …
  13. FloorFloor · The previous question was ordered pursuant to the rule.
  14. FloorFloor · DEBATE - The House proceeded with one hour of debate on H.J. Res. 142.
  15. FloorFloor · 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 reco…
  16. FloorFloor · Considered under the provisions of rule H. Res. 1032.
  17. Feb 3, 2026FloorFloor · 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. 4…
  18. Jan 22, 2026CommitteeCommittee · Referred to the House Committee on Oversight and Government Reform.
  19. IntroducedIntroduced · Introduced in House
Data notes

Every action the Library of Congress lists for the bill, from introduction to signing, plus the dated committee hearings. The source lists many steps twice (the chamber’s own entry and the Library of Congress copy, or a presidential and a became-law entry with the same words); those are shown once. Amendments are listed in their own section.

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Amendments

No amendments to this bill are on record.

Data notes

Amendments offered to this bill in either chamber, as the Library of Congress records them: each with a status read from its last recorded step: agreed to, rejected, withdrawn, ruled out of order, fell with another amendment, or offered with no vote recorded (most Senate amendments are only ever offered). The wording of each amendment is the source’s. Amendments to amendments and amendments to other bills are not listed.

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Official record

The bill’s full text is on Congress.gov. Data through Oct 7, 2026.