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Public law 119-78, H.J. Res. 142 · Wednesday 18 February 2026

H.J. Res. 142, Public Law 119-78

Congress blocks D.C.’s temporary income and franchise tax revisions.

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The law prevents D.C. Act 26–217, approved by the D.C. Council, from changing the District’s income and franchise tax laws.

What the law does ​

  • Disapproves D.C. Act 26–217.
  • Rejects the act’s temporary changes to D.C. income and franchise tax laws.

Who it affects ​

  • District of Columbia taxpayers.
  • Businesses subject to D.C. franchise taxes.
  • The District of Columbia government.

Context ​

The D.C. Council enacted the measure on December 20, 2025, sent it to Congress on December 30, 2025, and Congress approved the disapproval resolution on February 18, 2026.

Breakdown ​

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. ​

This joint resolution rejects the District of Columbia Council’s approval of the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025. Congress approved the resolution on February 18, 2026.

Key takeaways

  • Congress disapproves D.C. Act 26–217.
  • The rejected measure concerned temporary changes to the District’s income and franchise tax laws.
  • The D.C. Council enacted the measure on December 20, 2025, and transmitted it to Congress on December 30, 2025.
  • The joint resolution was approved on February 18, 2026.