HJRES. 142Became Law
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.
Nullifies the District of Columbia tax conformity amendment, restoring prior DC tax code rules for the standard deduction, tipped wages, and depreciation of qualified property
Plain-English overview
What this bill does
Nullifies the District of Columbia tax conformity amendment, restoring prior DC tax code rules for the standard deduction, tipped wages, and depreciation of qualified property
Key points
- Nullify DC tax amendment
Current status
Where it stands
Status
Became Law
Latest action
2026-02-18 — Became Public Law No: 119-78.
Related context
Topics and policy areas
undefinedDistrict of ColumbiaFederal preemptionGovernment Operations and PoliticsIncome tax deductionsProperty taxState and local financeState and local government operations