# H.J.Res. 142 (119th): A joint resolution disapproving the action of the District of Columbia Council in approving the D.C

A joint resolution 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.

## How this bill is scored

Tier: no Tier 1 record. A bill with no record cannot newly become Tier 1.
Lane: congressional_review. Category: not stored. Lane tag: not stored.
Lane: dc_governance. Category: not stored. Lane tag: not stored.
Lane: family_policy. Category: children. Lane tag: command.
Lane: federalism. Category: not stored. Lane tag: not stored.
Lane: tax_policy. Category: not stored. Lane tag: not stored.
Tier 1 sign-off: no record. A bill with no record cannot newly become Tier 1.
Stored polarity: mixed. Only tags the rules mark scoreable on a mixed bill are scored. A yea can draw a penalty or a credit according to the tag. A nay on a tag scored as good can draw a penalty.
Roll 56: On Passage. Vote type: final_passage.
Roll 36: On the Motion to Proceed H.J.Res. 142. Vote type: cloture.
Roll 37: On the Joint Resolution H.J.Res. 142. Vote type: final_passage.
Polarity rationale: Reviewed enrichment (llm_import) polarity: The bill combines ordinary prudential tax and conformity questions with real concerns. Restoring federal deductions for workers, seniors, and charitable giving carries some legitimate benefit, while nullifying the D.C. child tax credit restoration and overriding a local legislative choice raise fair concerns about family equity and local self-government. Neither side involves a direct moral evil, so a mixed classification is the prudent reading.
Theological note: The measure concerns the ordering of tax policy between federal and D.C. authorities and the treatment of ordinary taxpayers, including families, seniors, workers, and charitable giving. Scripture supports just and honest public finance, care for the poor and the aged, and the proper bounds of civil authority, but the specific choice between conforming to federal tax rules and retaining local decoupling is a prudential question of governance. Its relevance lies mainly in equity to families and workers and in the proper limits of federal authority over a local jurisdiction, not in a direct moral act.

## Recorded votes

Roll 56: On Passage. Yea 215 · Nay 210 · Other 7.
Roll 36: On the Motion to Proceed H.J.Res. 142. Yea 51 · Nay 46 · Other 3.
Roll 37: On the Joint Resolution H.J.Res. 142. Yea 49 · Nay 47 · Other 4.

HTML: https://justmeasure.org/bill/hjres-142-119/