119-HJRES-142 Journalist Public Summary

Public Summary — 119-HJRES-142

Headline Summary: Congress is considering a resolution to block a D.C. tax measure that shifts away from parts of the new federal tax code; the local law would end certain deductions (including tips and a senior deduction), add a $1,000 per‑child credit, and boost the Earned Income Tax Credit. (tax.thomsonreuters.com)

What It Does: H.J.Res. 142 would nullify the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025 (Act 26‑217), which the D.C. Council enacted on December 20, 2025 and transmitted to Congress on December 30, 2025. That local law generally mirrors an earlier emergency act and, among other changes, decouples D.C. from new federal deductions for tips and overtime and an enhanced senior deduction, sets new standard‑deduction amounts, restores a $1,000 local Child Tax Credit, and increases D.C.’s Earned Income Tax Credit to 100% of the federal credit. As a temporary act, it takes effect only after a 30‑legislative‑day congressional review and then lasts 225 days. (congress.gov)

• Who’s For It: The sponsor, Rep. Brandon Gill (R‑TX).
• Who’s For It: House Republicans who have recently used disapproval resolutions to overturn D.C. laws, citing Congress’s constitutional oversight role. (oversight.house.gov)
• Who’s For It: Lawmakers pushing for tighter federal review of D.C. actions, arguing emergency and temporary measures deserve more scrutiny. (washingtonpost.com)

• Who’s Against It: D.C. leaders (Mayor Muriel Bowser, AG Brian Schwalb, Council Chair Phil Mendelson), who oppose congressional overrides as violations of home rule. (mayor.dc.gov)
• Who’s Against It: Del. Eleanor Holmes Norton (D‑DC), who argues the review period is undemocratic and has sought to eliminate it. (norton.house.gov)
• Who’s Against It: Anti‑poverty advocates who back the local Child Tax Credit and EITC expansion, saying they help families and reduce child poverty. (washingtonpost.com)

What’s Next: The joint resolution has been introduced and will move through the House; disapproval measures of this kind are typically referred to the House Committee on Oversight and Government Reform before any floor vote. For the resolution to take effect, it must pass both chambers and be signed by the President during the 30‑legislative‑day review period; otherwise the D.C. temporary law takes effect (and, if not later repealed, remains in force for 225 days). Act 26‑217 was formally transmitted to Congress on December 30, 2025, with a projected law date of February 12, 2026. (congress.gov)