Loading the public record
Loading the public record
Where They Stand is a nonpartisan guide to everyone running for Congress: their money, their own words and how incumbents voted. Find your ballot →
All recent votes119th CongressHouse and Senate
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.
Written by the nonpartisan Congressional Research Service, describing H.J.Res. 142 as public Law on Feb 18, 2026. It is not the text of the measure; a later amendment may have changed what it does.
Feb 4, 2026Each bar: ✓ Yea from the bottom, ✕ Nay aboveFeb 12, 2026
House Feb 4, 2026 · the primary vote
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
Passed
215 Yea 210 Nay 7 not voting
Party-line vote No voting member broke with their own party.
DemocratsIndependentsRepublicansFilled: YeaRing: NayGrey: not voting or present
432 members on this roll call, from the official House record. Party majorities need at least five voting members, so an independent never counts as breaking with a party.
Signing on is not a vote: a member can cosponsor H.J.Res. 142 and vote against it. 0 signed when it was filed.
Organizations that named H.J.Res. 142 in a lobbying disclosure. Only those that cited the bill by number appear, so this is a floor, not a full list.
27 disclosures name this measure. Retrieved from LDA.gov on 2026-10-25. Senate Office of Public Records cannot vouch for the data or analyses derived from these data after the data have been retrieved from LDA.gov.