H.J.Res.142 — 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
House Roll Call
H.J.Res.142
| Bill | H.J.Res.142 — 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 |
|---|---|
| Vote question | On Passage |
| Vote type | Yea-and-Nay |
| Result | Passed |
| Totals | Yea 215 / Nay 210 / Present 0 / Not Voting 7 |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| R | 215 | 0 | 0 | 3 |
| D | 0 | 210 | 0 | 4 |
| I | 0 | 0 | 0 | 0 |
Research Brief
On Passage
Bill Analysis
H.J. Res. 142 is a joint resolution under the District of Columbia Home Rule Act that would nullify a specific D.C. law: the “D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025,” as approved by the D.C. Council.
Core function and legal effect
- The resolution exercises Congress’s authority to review and disapprove D.C. legislation.
- If enacted, it would prevent the temporary D.C. tax conformity and revision act from taking effect or continuing in effect (depending on timing), as if it had never become law.
- This is a disapproval resolution, not a freestanding tax bill: it does not itself set tax rates or rules, but blocks D.C.’s chosen changes.
Scope and subject matter
- The targeted D.C. act concerns the District’s income and franchise tax laws, including:
- Conformity to federal Internal Revenue Code provisions (e.g., which tax year’s federal code D.C. “piggybacks” on).
- Revisions to how individuals and businesses are taxed in the District.
- The disapproval would maintain prior D.C. tax law rather than allowing the Council’s 2025 temporary revisions to operate.
Agencies and programs affected
- Primary: District of Columbia Office of Tax and Revenue and related D.C. fiscal authorities administering income and business (franchise) taxes.
- Indirectly: D.C. budget planning and any D.C. programs whose funding assumptions relied on revenue or distribution changes in the temporary act.
Who is affected
- District residents and businesses subject to D.C. income and franchise taxes, whose tax treatment would remain under pre‑2025 rules rather than the Council’s updated framework.
- D.C. government (Mayor, Council, Chief Financial Officer), whose tax policy discretion is constrained by congressional override.
Process, timing, and funding
- As a joint resolution of disapproval, it must pass the House and Senate and be signed by the President (or enacted over veto) within the statutory review window for D.C. acts.
- The measure does not authorize or appropriate federal funds; fiscal effects are indirect, via D.C.’s own tax base and revenue structure.
- Latest procedural step: a House rule (H. Res. 1032) provides for floor consideration of H.J. Res. 142 under a closed rule, limiting amendments and expediting debate.
Yea (215)
K
Ken Calvert
S
Scott Franklin
L
Lisa McClain
J
John Rutherford
D
David Schweikert
P
Pete Sessions
Nay (210)
J
Jason Crow
J
John Garamendi
J
John Mannion
L
Lucy McBath
C
Christian Menefee
R
Rashida Tlaib
N
Nydia Velázquez
D
Debbie Wasserman Schultz
Not Voting (7)
L
Lloyd Doggett
E
Eric Swalwell
