Public Law 119-78
Cancels a District of Columbia law that changed how D.C.'s income and business taxes follow federal tax rules.
What this law changes
From a secondary sourceCancels a District of Columbia law that changed how D.C.'s income and business taxes follow federal tax rules.
This account is written from the official description of the bill. We have saved the law's official text and have not finished checking the account against it.
Transparency Score
The Transparency Score is the share of this law’s dollars that goes to what the law says it is for.
Transparency Score
Share of the text within the stated purpose:Not checked yetThe text of this law provides and authorizes no dollar amount. The score is the share of its text within the stated intent. That share is "Not checked yet": no reading of this law is approved by a person yet.
How this is counted
- Transparency Score: dollars in sections a person approved as within the stated intent, divided by total dollars in the law. Shown as a percentage. Higher means more of the money goes to what the law says it is for.
- Beside it, the same two numbers the other way round: total dollars divided by dollars within the stated intent. 1.00 means every dollar is within the stated intent. When no dollar is within the stated intent this ratio cannot be computed, and the answer says so.
- Total dollars: appropriated dollars plus authorized dollars, read from the law's text by the rules below. Dollars in a section whose reading is unclear or was not read count in the total and are shown apart as unclear.
- A law whose text provides and authorizes no dollar amount reads "No money in this law". Its score is the share of its words that are in sections within the stated intent.
- The score reads "Not checked yet" until a person approves the law's reading of which sections are within the stated intent. The dollar totals need no reading and are shown before that.
- The dollar totals read "Not checked yet" when more than 10 percent of the dollars read could not be sorted by the rules.
- Every dollar amount in our saved text of the law is read: "$1,234,567", "$5 billion", "$2.5 million". Margin notes, page marks and the table of contents are left out. Each amount is kept with the words printed around it.
- Appropriated: the sentence says "there is appropriated", "is hereby appropriated" or "out of any money in the Treasury not otherwise appropriated"; or the amount is the one an appropriations paragraph ("For ..., $X") provides under an account heading of an appropriations act.
- Authorized: the sentence says "authorized to be appropriated". An authorization lets a later law provide the money. It provides none itself.
- A list under such a sentence ("there is appropriated the following: (1) ...; (2) ..."): an amount that begins an item is counted the same way as the sentence says, unless the sentence gives a total first. Then the items are parts of that total.
- "$X for each of fiscal years 2026 through 2030" is counted as X times the number of years named (here 5). The yearly figure, the years and the product are all kept. "For each fiscal year" with no years named is counted once, and the answer says so.
- Open-ended: "such sums as may be necessary" names no amount. It is counted as an item and adds no dollars.
- Rescinded: "is hereby rescinded", "permanently cancelled", or an item of a list headed "the following funds are hereby rescinded". Shown apart. Not subtracted from the total.
- Not spending, and left out of the total: an amount after "not to exceed", "not more than", "up to", "less than", "in excess of" and like words; a fine or penalty; a limit the law raises ("the limitation is increased by $X"); a figure the law strikes from another law; and a figure inside words it writes into another law ("striking $X and inserting $Y"), unless the same sentence says the figure is authorized or appropriated.
- Counted once: an amount after "of which", after "Provided, That", or after "of the amounts made available" is a part of a total already counted. Where a paragraph ends "in all, $X", that total is counted and the amounts before it are its parts.
- An amount the rules cannot sort is "not classified". It is listed with its words and left out of the total. Nothing is guessed.
- Total dollars: appropriated dollars plus authorized dollars. The two are also shown apart.
What the law says it is for
Confirmed from the official recordThese are the law’s own words, and the words of Congress’s records, about what the law is for.
Official title
“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.”
The words under "Joint Resolution", Public Law 119-78, official text · Saved October 5, 2026 · Fingerprint 41816d05fb80389a
Congress's summary · Congressional Research Service
“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;”
The quote stops here. The source has the full text.
Summary of the version: Public Law, Congressional Research Service summary: Public Law · Saved October 6, 2026 · Fingerprint 04e0abab9c9da2e7
The law's text gives it no short title.
The law has no findings or purpose section.
The bill's record names no committee report.
Dollars in this law
Confirmed from the official recordThe text of this law provides and authorizes no dollar amount.
Sentences with dollar figures in Congress’s summary
These sentences come from the summary of this law by the Congressional Research Service, a part of the Library of Congress.
“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.”
Source: Congressional Research Service summary: Public Law · Saved October 6, 2026 · Fingerprint 04e0abab9c9da2e7
Source: Public Law 119-78, official text · Saved October 5, 2026 · Fingerprint 41816d05fb80389a
Other measures
Each measure has its own status. None is added into the score.
- Dollars in sections added along the way
- No money in this law
- Member-requested dollars as a share of appropriated dollars
- Not checked yet
No list of member-requested spending is printed in the 33 official records saved for this law, and no committee report says there is none.
- Open-ended amounts (“such sums as may be necessary”)
- 0 passagesConfirmed from the official record
- Other bills whose text this law contains
- 0 billsConfirmed from the official record
- How the House passed it
- Recorded vote: 215 Yes, 210 No, 0 Present, 7 Did not vote, February 4, 2026Confirmed from the official record
- How the Senate passed it
- Recorded vote: 49 Yes, 47 No, 0 Present, 4 Did not vote, February 12, 2026Confirmed from the official record
- Committee report saved
- None in the official recordConfirmed from the official record
The bill's official record names no committee report.
- Hearing saved
- None in the official recordConfirmed from the official record
The bill's official record names no hearing.
How these are counted
- Added along the way, sections: sections of the final law marked "added later", divided by the sections compared.
- Added along the way, words: words in those sections, divided by the words in the sections compared.
- Each text is read as a list of words. A run is 5 words in a row. For each section of the final law we count the share of its runs that appear anywhere in the first published text of the bill. 90 percent or more: in the first text. From 20 to 90 percent: changed. Under 20 percent: added later. A section with fewer than 20 words is not compared.
- Sections outside the stated intent: sections a person approved as outside the stated intent, divided by the sections read. The same count is given in words.
- Member-requested spending: the number of items in the lists Congress printed for the law, and the sum of their dollar amounts.
- A part that is not checked yet is shown as "Not checked yet". It is never counted as zero. No single blended number is given.
Added along the way
Not checked yetSections added later: Not checked yet. The first text of this bill was replaced: 100 percent of it is not in the final law. Under 20 percent of the first text is in the final law, so nearly every section reads as added later.
Amendments adopted
The record lists no adopted amendment to this bill.
Other bills whose text this law contains
The Congressional Research Service marks no other bill as one whose text this law contains.
Member-requested spending
No list foundNo list of member-requested spending is printed in the 33 official records saved for this law, and no committee report says there is none.
Sections outside the stated intent
Not checked yetA person reviews each reading before it appears here.
On the record
On the record: Not started.
Press releases by members of Congress
From a secondary sourceThese are press releases from members' official websites that name this law. We save a copy of each one.
4 press releases
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Scalise's Summer Update: Key House Republican Wins of 2026
“H.J. Res 142 (Gill) – Exercises Congress’ authority to disapprove and prohibit the enactment of the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025, which decouples the D.C. tax code from specific WFTC tax-related provisions and denies local residents and businesses the tax relief they deserve.”
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Allen Applauds Federal Court Ruling Overturning Biden-Era Fiduciary Rule
“BACKGROUND: In 2024, Congressman Allen and Senator Ted Budd (R-NC) introduced H. J. Res 142, a Congressional Review Act (CRA) Joint Resolution of Disapproval to overturn the Biden Department of Labor’s (DOL) finalized fiduciary rule, which was later advanced by the Education and Workforce Committee. Under current ERISA laws, a fiduciary is a person who is already required to provide”
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McCollum Votes on D.C. Home Rule legislation (H.J. Res. 142)
“Mr. Speaker, I rise in opposition to H.J. Res. 142 which would override a tax reform made by D.C.’s elected City Council. The Department of Homeland Security (DHS) runs out of funding in less than ten days.”
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Rep. Gill Bill Passes House, Ensuring Tax Relief for DC Residents
“Washington, D.C. — The House of Representatives today voted 215 to 210 to pass H.J.Res.142, Congressman Brandon Gill’s (R-TX) resolution in disapproval of the District of Columbia Council’s approval of a tax bill that would block President Trump’s tax relief for DC residents. Rep. Gill’s resolution would block the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act”
Read from 539 of 539 members' sites, releases since January 3, 2025, through October 7, 2026.
Press releases by organizations
No saved press release from these organizations names this law.
Read from 510 of 510 organizations' sites, releases since January 3, 2025, through October 7, 2026.
What it touches
Kind of law: Cancels a federal rule. Budget effect: Changes money the government collects.
Government
- Laws and regulations
- Revenue and taxation
The economy
- Taxes
Daily life
- District of Columbia residents
- Household budget
Agencies it funds or directs
Dollar amounts:Not checked yetHow it passed
The House passed it 215 to 210 on February 4, 2026, with 7 members who did not vote.
The Senate passed it 49 to 47 on February 12, 2026, with 4 senators who did not vote.
The question on the official record: House, “On Passage”. Senate, “On the Joint Resolution (H.J. Res. 142)”.
| Chamber and party | Yes | No | Present | Did not vote |
|---|---|---|---|---|
| House Republicans | 215 | 0 | 0 | 3 |
| House Democrats | 0 | 210 | 0 | 4 |
| Senate Republicans | 49 | 0 | 0 | 4 |
| Senate Democrats | 0 | 45 | 0 | 0 |
| Senate independents | 0 | 2 | 0 | 0 |
How each member votes
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Lobbying reports that name this bill
Confirmed from the official record3 saved lobbying reports name H.J.Res. 142. The amount is what the report gives for the whole quarter: everything the registrant did for that client, all issues together. A linked name opens that organization’s page on this site.
| Registrant | Client | Amount for the whole quarter | Quarter | Report |
|---|---|---|---|---|
| NATIONAL ASSOCIATION OF WHOLESALER-DISTRIBUTORS | NATIONAL ASSOCIATION OF WHOLESALER-DISTRIBUTORS | $490,000.00reported as expenses | April to June 2026 | Open the report |
| CAPITOL COUNSEL LLC | COUNCIL OF THE DISTRICT OF COLUMBIA | $30,000.00reported as income | April to June 2026 | Open the report |
| AMERICAN FEDERATION OF TEACHERS | AMERICAN FEDERATION OF TEACHERS | $410,000.00reported as expenses | April to June 2026 | Open the report |
See the lobbying page for H.J.Res. 142
Senate Office of Public Records cannot vouch for the data or analyses derived from these data after the data have been retrieved from LDA.gov.
Lobbying Disclosure Act reports, LDA.gov. This copy was read October 7, 2026 at 4:39 PM Eastern.
Where this comes from
We saved our own copy of each official vote file listed here before writing this page. A code beside a file is its fingerprint, a short code that changes if the file's contents change.