US Federal 2025-2026 Regular Session

US Federal House Bill HJR142

Introduced
1/22/26  
Refer
1/22/26  
Engrossed
2/5/26  
Enrolled
2/12/26  
Passed
2/18/26  
Chaptered
2/18/26  

Caption

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.

Impact

If enacted, HJR142 would prevent the D.C. Council's proposed tax revisions from taking effect, thus maintaining the status quo for income and franchise tax standards in D.C. This disapproval signifies Congress's role in ensuring tax policies align with federal expectations, which may affect overall fiscal policies and governance in D.C. The resolution emphasizes a significant level of federal oversight over local governance, particularly in fiscal matters, raising questions about local autonomy.

Summary

HJR142, introduced in the One Hundred Nineteenth Congress, disapproves the District of Columbia Council's approval of the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025. The resolution reflects Congress's authority to oversee and intervene in local D.C. legislation, particularly regarding tax matters. The joint resolution was prompted by concerns from congressional members regarding the implications of the tax amendments made by the D.C. Council, perceived by some as overstepping their legislative bounds.

Sentiment

The sentiment surrounding HJR142 appears contentious, with supporters advocating for the disapproval as a necessary measure to control and standardize tax policies across the district. Opponents, however, view this as an infringement on local self-governance and an example of unnecessary federal interference in district affairs. The debate underscores a greater ideological division regarding the balance of power between federal oversight and local authority.

Contention

Notable points of contention include the broader implications of disapproving local legislation, as well as the perception of Congress's mandate in intervening in D.C.'s local policies. Critics argue that such resolutions undermine the democratic process and local governance, while proponents maintain that Congress must ensure tax policies meet federal expectations and avoid potential conflicts. HJR142 thus embodies the ongoing struggle for self-determination for the District of Columbia.

Companion Bills

US HR1032

Related Providing for consideration of the Senate amendments to the bill (H.R. 7148) making further consolidated appropriations for the fiscal year ending September 30, 2026, and for other purposes; providing for consideration of the joint resolution (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; and providing for consideration of the bill (H.R. 4090) to codify certain provisions of certain Executive Orders relating to domestic mining and hardrock mineral resources, and for other purposes.

Previously Filed As

US SJR102

A 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.

US HJR109

Disapproving the action of the District of Columbia Council in approving the Open Meetings Clarification Temporary Amendment Act of 2025.

US SJR68

A joint resolution disapproving the action of the District of Columbia Council in approving the Open Meetings Clarification Temporary Amendment Act of 2025.

US HJR82

Disapproving the action of the District of Columbia Council in approving the Insurance Regulation Amendment Act of 2024.

US B26-0458

D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025

US HR1032

Providing for consideration of the Senate amendments to the bill (H.R. 7148) making further consolidated appropriations for the fiscal year ending September 30, 2026, and for other purposes; providing for consideration of the joint resolution (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; and providing for consideration of the bill (H.R. 4090) to codify certain provisions of certain Executive Orders relating to domestic mining and hardrock mineral resources, and for other purposes.

US B26-0457

D.C. Income and Franchise Tax Conformity and Revision Emergency Amendment Act of 2025

US PR26-0380

D.C. Income and Franchise Tax Conformity and Revision Emergency Declaration Resolution of 2025

US B26-0271

District of Columbia Housing Authority Stabilization and Reform Temporary Amendment Act of 2025

US B26-0519

District of Columbia Boards and Commissions Financial Reporting Temporary Amendment Act of 2025

Similar Bills

No similar bills found.