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.
- Bill Number
- H.J.Res. 142
- Origin Chamber
- House
- Congress
- 119th Congress, Session 2
- Policy Area
- Government Operations and Politics
- Status
- Became Law
- Became Law
- Public Law 119-78
- Latest Action
- 2026-02-18: Became Public Law No: 119-78.
- Last Updated
- 2026-07-10T15:23:28Z
AI-Generated Summary
Purpose
This joint resolution (H.J. Res. 142) aims to block a temporary law passed by the District of Columbia (D.C.) Council. Specifically, it disapproves of the D.C. Council's approval of the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025, which would have updated D.C.'s income and franchise tax rules to align with changes in federal tax law.
Key Provisions
- The resolution formally disapproves the D.C. Council's action on the specified act (D.C. Act 26-217), enacted on December 20, 2025, and sent to Congress on December 30, 2025.
- It invokes Congress's authority under the D.C. Home Rule Act (a 1973 law that gives D.C. limited self-governance but allows Congress to review and override local laws).
- No new laws or policies are created; the focus is solely on nullifying the D.C. measure.
Significant Changes to Existing Law
- This resolution prevents the D.C. act from taking effect, maintaining the status quo for D.C.'s income tax (on individuals) and franchise tax (on businesses) without the proposed updates.
- It overrides the temporary amendment, which sought to conform D.C. taxes to recent federal changes, potentially delaying or altering how D.C. aligns its tax code with national standards.
Potential Impacts
- On D.C. government: Could limit revenue or flexibility in tax policy, forcing the D.C. Council to revise or resubmit similar legislation.
- On citizens and businesses: D.C. residents and companies may face unchanged or outdated tax rules, affecting tax calculations, deductions, or compliance costs until new alignment occurs.
- On federal relations: Highlights ongoing federal oversight of D.C., with no direct impact on international relations but possible effects on U.S. fiscal uniformity across jurisdictions.
- No broad national economic shifts, as this is limited to D.C.
Main Stakeholders Affected
- D.C. Council and local government: Loses the ability to implement the tax changes without further congressional approval.
- D.C. residents and taxpayers: Primarily individuals and families subject to income taxes.
- Businesses in D.C.: Corporations and entities paying franchise taxes, which could influence operational costs.
- U.S. Congress: Exercises its supervisory role over D.C. affairs.
- Federal agencies: Indirectly involved through tax conformity, such as the IRS (Internal Revenue Service), which handles federal tax rules.
Notable Legal, Constitutional, or Political Implications
- Legal: Reinforces Congress's veto power under the D.C. Home Rule Act (section 602(c)(1)), a key limit on D.C.'s autonomy despite its home rule status. The act is temporary, so D.C. could pursue a permanent version later.
- Constitutional: Ties into Article I, Section 8 of the U.S. Constitution, which gives Congress exclusive legislative authority over D.C., underscoring D.C.'s lack of full statehood and voting representation in Congress.
- Political: May signal partisan divides over D.C. governance, as congressional disapproval of local laws can spark debates on local control versus federal oversight; this resolution was passed in the 119th Congress (2025-2026 session).
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Cosponsors (1)
Rep. Steube, W. Gregory [R-FL-17]
Recent Actions
- 2026-02-18: Became Public Law No: 119-78.
- 2026-02-18: Became Public Law No: 119-78.
- 2026-02-18: Signed by President.
- 2026-02-18: Signed by President.
- 2026-02-12: Presented to President.
- 2026-02-12: Presented to President.
- 2026-02-12: Message on Senate action sent to the House.
- 2026-02-12: Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37. (Roll call 37)
- 2026-02-12: Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37. (Roll call 37)
- 2026-02-12: Considered by Senate. (consideration: CR S587-593)
- 2026-02-11: Measure laid before Senate by motion.
- 2026-02-11: Motion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 51 - 46. Record Vote Number: 36. (CR S571) (Roll call 36)
- 2026-02-05: Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 315.
- 2026-02-04: On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002) (Roll call 56)
- 2026-02-04: Passed/agreed to in House: On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002) (Roll call 56)
Bill Versions
- 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. — issued 2026-02-04 — PDF (4 pages)
- 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. — issued 2026-02-13 — PDF (1 pages)
- 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. — issued 2026-01-22 — PDF (2 pages)
- 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. — issued 2026-02-05 — PDF (4 pages)