H.J.Res. 142 · 119th Congress · enacted
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.
Became Public Law No: 119-78.
Latest official action 2026-02-18 · Enacted
The bill, briefly
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; • 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. The DC legislation also amended several other provisions of DC tax law, including restoring the DC child tax …
Congressional Research Service · 2026-02-18
Who reported lobbying on this bill?
Amount spent specifically on this bill: not disclosed
The reports below name this bill and disclose an organization’s overall lobbying expenses or a firm’s client income for the period. They can cover many bills and issues. These amounts are not payments to the bill or its politicians.
No matching lobbying report is imported yet. This is not evidence that no lobbying occurred.
2,409 latest lobbying reports imported. Some source imports are still in progress.
Politicians behind the bill
Sponsors and cosponsors from the official source, limited to members currently in office. Campaign amounts are cycle-wide and are not payments for this bill.
Sponsor
Brandon Gill
House · TX District 26 · Republican
$383,344PAC receipts · 2025–2026
Cosponsor
W. Gregory Steube
House · FL District 17 · Republican
$622,494PAC receipts · 2025–2026
1 of 1 source cosponsor records retrieved; only current officials and unwithdrawn sponsorships appear.
PAC donors to the listed sponsors
These are all-cycle contributions to the listed sponsors’ and cosponsors’ campaigns. FEC does not attribute them to this bill. A donation plus sponsorship does not establish why a politician acted.
NATIONAL ASSOCIATION OF REALTORS POLITICAL ACTION COMMITTEE$15,000
THE HOME DEPOT INC. POLITICAL ACTION COMMITTEE$15,000
AMERICAN CRYSTAL SUGAR COMPANY POLITICAL ACTION COMMITTEE$12,500
TOYOTA MOTOR NORTH AMERICA, INC POLITICAL ACTION COMMITTEE (TOYOTA/LEXUS PAC)$12,500
TEXAS FARM BUREAU AGFUND$12,100
AMERICAN OPTOMETRIC ASSOCIATION POLITICAL ACTION COMMITTEE$10,500
AMERICAN BANKERS ASSOCIATION PAC (BANKPAC)$10,000
AMERICAN CHIROPRACTIC ASSOCIATION POLITICAL ACTION COMMITTEE$10,000
W. Gregory Steube · Cosponsor · $10,000
Official PAC recordAMERICAN RESORT DEVELOPMENT ASSOCIATION RESORT OWNERS COALITION PAC (ARDA-ROC PAC)$10,000
AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES (ASAE) PAC$10,000
W. Gregory Steube · Cosponsor · $10,000
Official PAC recordBUCKEYE LIBERTY POLITICAL ACTION COMMITTEE$10,000
Brandon Gill · Sponsor · $10,000
Official PAC recordDUKE ENERGY CORPORATION EMPLOYEE POLITICAL ACTION COMMITTEE (DUKEPAC)$10,000
W. Gregory Steube · Cosponsor · $10,000
Official PAC recordGUIDEWELL MUTUAL HOLDING CORPORATION POLITICAL ACTION COMMITTEE (GUIDEWELL PAC)$10,000
W. Gregory Steube · Cosponsor · $10,000
Official PAC recordMAJORITY COMMITTEE PAC--MC PAC$10,000
Brandon Gill · Sponsor · $10,000
Official PAC recordMR. SOUTHERN MISSOURIAN IN THE HOUSE PAC$10,000
NATIONAL MULTIFAMILY HOUSING COUNCIL AND REAL ESTATE TECHNOLOGY AND TRANSFORMATION CENTER POLITICAL ACTION COMMITTEE (NMHC PAC)$10,000
W. Gregory Steube · Cosponsor · $10,000
Official PAC recordSPACE EXPLORATION TECHNOLOGIES CORP. PAC$10,000
Brandon Gill · Sponsor · $10,000
Official PAC recordTHE AMERICAN SOCIETY OF PENSION PROFESSIONALS AND ACTUARIES POLITICAL ACTION COMMITTEE (ASPPA-NAPA PAC) A/K/A AMERICAN RETIREMENT ASSOCIATION POLITICAL ACTION COMMITTEE (ARA PAC)$10,000
W. Gregory Steube · Cosponsor · $10,000
Official PAC recordTHE EYE OF THE TIGER POLITICAL ACTION COMMITTEE$10,000
Brandon Gill · Sponsor · $10,000
Official PAC recordU.S. ANESTHESIA PARTNERS, INC. PAC D/B/A/ USAP PAC$10,000
Brandon Gill · Sponsor · $10,000
Official PAC recordUNITED STATES SUGAR CORPORATION EMPLOYEE STOCK OWNERSHIP PLAN POLITICAL ACTION COMMITTEE,$10,000
W. Gregory Steube · Cosponsor · $10,000
Official PAC recordAMERICAN ISRAEL PUBLIC AFFAIRS COMMITTEE POLITICAL ACTION COMMITTEE$9,988
HONEYWELL INTERNATIONAL INC. TECHNOLOGIES PUBLIC AFFAIRS COUNCIL (HONPAC)$9,500
W. Gregory Steube · Cosponsor · $9,500
Official PAC recordNEXTERA ENERGY, INC. POLITICAL ACTION COMMITTEE$9,500
W. Gregory Steube · Cosponsor · $9,500
Official PAC recordELEVANCE HEALTH, INC. POLITICAL ACTION COMMITTEE (ELEVANCE HEALTH PAC)$9,000
AMERICA'S MOUNTAIN PAC$8,500
Brandon Gill · Sponsor · $8,500
Official PAC recordAMERICAN SUNTANNING ASSOCIATION PAC$8,500
W. Gregory Steube · Cosponsor · $8,500
Official PAC recordINDEPENDENT INSURANCE AGENTS & BROKERS OF AMERICA, INC. POLITICAL ACTION COMMITTEE (INSURPAC)$8,500
NATIONAL COTTON COUNCIL OF AMERICA COMMITTEE FOR THE ADVANCEMENT OF COTTON$8,500
FINSECA PAC$8,000
W. Gregory Steube · Cosponsor · $8,000
Official PAC recordAMERICAN COUNCIL OF ENGINEERING COMPANIES (ACEC/PAC)$7,500
W. Gregory Steube · Cosponsor · $7,500
Official PAC recordAMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS POLITICAL ACTION COMMITTEE$7,500
MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY POLITICAL ACTION COMMITTEE$7,500
W. Gregory Steube · Cosponsor · $7,500
Official PAC recordNATIONAL ASSOCIATION OF INSURANCE AND FINANCIAL ADVISORS POLITICAL ACTION COMM$7,500
W. Gregory Steube · Cosponsor · $7,500
Official PAC recordNATIONAL CATTLEMEN'S BEEF ASSOCIATION POLITICAL ACTION COMMITTEE (NCBA-PAC)$7,500
BUILD POLITICAL ACTION COMMITTEE OF THE NATIONAL ASSOCIATION OF HOME BUILDERS (BUILDPAC)$7,000
THE MOSAIC COMPANY POLITICAL ACTION COMMITTEE (MOSAICPAC)$7,000
W. Gregory Steube · Cosponsor · $7,000
Official PAC recordBURNS AND MCDONNELL INC. PAC$6,500
W. Gregory Steube · Cosponsor · $6,500
Official PAC recordCARNIVAL/PRINCESS HOLLAND AMERICA LINE INC. PAC (HALPAC)$6,500
W. Gregory Steube · Cosponsor · $6,500
Official PAC recordNATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION AMERICA'S ELECTRIC COOPERATIVES PAC$6,500
The largest 40 donor totals appear here. Open each politician for their complete, paginated PAC donor list.
What happened after enactment?
Dated agency-reported implementation and uptake measures are shown with their scope. They do not by themselves establish causal success. If no evidence is listed, the outcome is not established.
Measured outcome: not established
Enactment alone does not show whether a law improved its intended outcome. We need a dated evaluation, observed result or verified implementation record before claiming success or failure.