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
HJ.Res. 142 is a joint resolution of disapproval under the District of Columbia Home Rule Act. It targets a specific D.C. law: the “D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025,” which was approved by the D.C. Council and transmitted to Congress for review.
Purpose and effect
- The resolution would nullify that D.C. temporary tax act if enacted into law.
- Under the Home Rule Act, Congress may overturn D.C. legislation via joint resolution within a defined review period; HJ.Res. 142 is the vehicle to do so for this particular tax measure.
- If the resolution passes both chambers and is signed by the President (or enacted over a veto), the targeted D.C. act “shall not take effect.”
Scope and authorities
- Applies only to the District of Columbia; it does not amend federal tax law or create new federal regulatory authority.
- Uses existing congressional authority under the D.C. Home Rule Act (Public Law 93‑198) to review and disapprove D.C. legislation.
- Does not authorize new federal spending, create grant programs, or impose federal taxes; its function is purely to block a local D.C. tax law.
Programs, agencies, and stakeholders affected
- District of Columbia government: the Office of the Chief Financial Officer and Office of Tax and Revenue would be barred from implementing the specified income and franchise tax changes.
- Taxpayers subject to D.C. income and franchise taxes (individuals, businesses, and other entities filing in D.C.) would continue under prior D.C. tax rules rather than any changes contained in the 2025 temporary amendment act.
- No federal agencies receive new duties beyond standard legislative and executive review.
Timelines and procedure
- The resolution follows the standard D.C. legislative review timeline: it must be enacted within the statutory review period to be effective.
- As of the latest action, the measure has passed the House, been received in the Senate, read twice, and placed on the Senate Legislative Calendar (Calendar No. 315), awaiting potential floor consideration.
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
