Motion to Proceed Agreed to in the Senate on February 11, 2026 · 51 Yea, 46 Nay, 3 Not Voting
Question: On the Motion to Proceed H.J.Res. 142
In plain English: Congress is voting to cancel a recent change made by the D.C. Council to the city's tax laws. This action would bring back older tax rules regarding deductions, tipped wages, and property depreciation.
This joint resolution nullifies legislation enacted by the Council of the District of Columbia (DC) on December 20, 2025, titled DC Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025. The nullification reinstates certain DC tax code provisions that were in place before the enactment of the DC legislation and that address, among other things, the standard tax deduction, taxation of tipped wages, and depreciation of qualified property. As background, DC automatically…