Cancels D.C. tax law that separated from federal tax changes
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.
Signed into law Feb 18, 2026 · Government Operations and Politics
What this law does
- Cancels a 2025 D.C. Council tax law that separated D.C. tax rules from tax changes in the 2025 federal reconciliation act.
- Restores for D.C. the federal changes, including a higher standard deduction and a $6,000 deduction for people 65 and older.
- Restores D.C. deductions for tips, overtime pay, car loan interest, and charitable cash gifts by people taking the standard deduction.
- Restores business rules allowing a 100% write-off of nonresidential building costs and research costs in the first year.
- Reverses other changes in the D.C. law, including its restored D.C. child tax credit.
Plain-language list by Voting On, based only on the official summary by the nonpartisan Congressional Research Service and the bill's titles. Read the official summary.
How it became law
- IntroducedJan 22, 2026 · House
- 13 daysPassed HouseFeb 4, 2026
- 8 daysPassed SenateFeb 12, 2026
- Same dayPresented to the PresidentFeb 12, 2026
- 6 daysSigned into lawFeb 18, 2026
Official summary
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.
Summary by the nonpartisan Congressional Research Service (Public Law, Feb 18, 2026).
Who wrote it
Sponsor: Rep. Gill, Brandon [R-TX-26]
1 cosponsor: 1 Republicans. 0 signed on the day it was introduced, 1 joined later.
Show all cosponsors
| Cosponsor | Signed on | |
|---|---|---|
| Rep. Steube, W. Gregory [R-FL-17] | Feb 2, 2026 |
Recorded votes
| Date | Chamber | Vote | Yeas | Nays |
|---|---|---|---|---|
| Feb 4, 2026 | House | On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). | 215 | 210 |
| Feb 11, 2026 | Senate | Motion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 51 - 46. Record Vote Number: 36. | 51 | 46 |
| Feb 12, 2026 | Senate | Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37. | 49 | 47 |
What was added
Amendments adopted (0)
No floor amendments were adopted. Any changes were made in committee or in a later version of the bill.
Sections in the final law that were not in the first version (Introduced in House) (0)
None. Every section heading in the final law was already in the first version (Introduced in House).
What was removed
Sections in the first version (Introduced in House) that did not make it into the law (0)
None. Every section heading from the first version (Introduced in House) remains in the law.
Compared by section heading between the Introduced in House text (Jan 22, 2026) and the Enrolled Bill text, both from GovInfo. Wording changes inside a section that kept its heading are not shown here; see the amendments and the text versions.
Proposed but not adopted
No amendments were voted down or withdrawn.
Full action history
Show all 25 official actions
| Feb 18, 2026 | Signed by President. |
| Feb 18, 2026 | Signed by President. |
| Feb 18, 2026 | Became Public Law No: 119-78. |
| Feb 18, 2026 | Became Public Law No: 119-78. |
| Feb 12, 2026 | Considered by Senate. (consideration: CR S587-593) |
| Feb 12, 2026 | Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37. |
| Feb 12, 2026 | Passed Senate without amendment by Yea-Nay Vote. 49 - 47. Record Vote Number: 37. |
| Feb 12, 2026 | Message on Senate action sent to the House. |
| Feb 12, 2026 | Presented to President. |
| Feb 12, 2026 | Presented to President. |
| 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) |
| Feb 11, 2026 | Measure laid before Senate by motion. |
| Feb 5, 2026 | Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 315. |
| Feb 4, 2026 | Passed/agreed to in House: On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002) |
| Feb 4, 2026 | On passage Passed by the Yeas and Nays: 215 - 210 (Roll no. 56). (text: CR H2002) |
| Feb 4, 2026 | Considered as unfinished business. (consideration: CR H2010-2011) |
| 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. |
| Feb 4, 2026 | The previous question was ordered pursuant to the rule. |
| Feb 4, 2026 | DEBATE - The House proceeded with one hour of debate on H.J. Res. 142. |
| 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. |
| Feb 4, 2026 | Considered under the provisions of rule H. Res. 1032. (consideration: CR H2002-2008) |
| 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. |
| Jan 22, 2026 | Introduced in House |
| Jan 22, 2026 | Introduced in House |
| Jan 22, 2026 | Referred to the House Committee on Oversight and Government Reform. |
Sources: Congress.gov (bill record, sponsors, actions, amendments, CRS summary) and GovInfo (official text). Days are calendar days.