Congress Disapproves D.C. Tax Conformity Act

Congress Enacted Laws (119th Congress)

Published February 18th, 2026

Detected February 26th, 2026

Summary

The US Congress has disapproved the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025. This joint resolution, passed by both the House and Senate, nullifies the action taken by the District of Columbia Council.

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What changed

The US Congress, through House Joint Resolution 142, has formally disapproved the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025. This action, enacted by the District of Columbia Council on December 20, 2025, has been nullified by the federal legislative body, effectively preventing its implementation.

This disapproval means that the tax conformity and revision act passed by the D.C. Council will not take effect. Government agencies and taxpayers within the District of Columbia should be aware that the existing tax laws will remain in place, and the proposed temporary amendments are void. No immediate compliance actions are required by this disapproval, as it prevents the new act from becoming law.

What to do next

Note that the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025 has been disapproved by Congress.
Continue to apply existing District of Columbia tax laws.

Source document (simplified)

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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. 119th Congress (2025-2026) |

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Text: H.J.Res.142 — 119th Congress (2025-2026) All Information (Except Text)

Listen There are 5 versions: Public Law (02/18/2026) Enrolled Bill Placed on Calendar Senate (02/05/2026) Engrossed in House (02/04/2026) Introduced in House (01/22/2026)

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Statute at Large 140 Stat. 747 - Public Law No. 119-78 (02/18/2026)

PUBLIC LAW 119–78—FEB. 18, 2026 140 STAT. 747 Public Law 119–78 119th Congress

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. Feb. 18, 2026

[H.J. Res. 142 ]

Resolved   by   the   Senate   and   House   of   Representatives   of   the   United   States   of   America   in   Congress   assembled,
That the Congress disapproves of the action of the District of Columbia Council described as follows: The D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025 (D.C. Act 26–217), enacted by the Council of the District of Columbia on December 20, 2025, and transmitted to Congress pursuant to section 602(c)(1) of the District of Columbia Home Rule Act on December 30, 2025.

Approved February 18, 2026.

LEGISLATIVE HISTORY — H.J. Res. 142: CONGRESSIONAL RECORD, Vol. 172 (2026): Feb. 4, considered and passed House.

Feb. 11, 12, considered and passed Senate.

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