James Comer is Chairman of the House Oversight Committee. | https://oversight.house.gov/chairman-james-comer/
The House of Representatives has passed H.J.Res. 142, a resolution that blocks the District of Columbia Council’s legislation to decouple parts of its local tax code from federal provisions under the Working Families Tax Cuts Act (WFTCA). The measure, introduced by Rep. Brandon Gill (R-Texas), aims to ensure that D.C. residents and businesses receive the same tax relief as other Americans.
Chairman James Comer (R-Ky.) of the House Committee on Oversight and Government Reform commented on the passage: “The D.C. Council’s actions are nothing more than a disingenuous cash-grab at the expense of American taxpayers and businesses. The Working Families Tax Cuts Act is one of the biggest tax cuts in recent history that allows Americans to keep more of their hard-earned money, protects seniors, and boosts economic growth. D.C. residents, like the rest of the country, should be able to experience the full benefits and relief this historic tax reform brings without having to worry about complicated administrative and compliance procedures when filing their taxes. I applaud Representative Gill for working to preserve these tax reforms in our nation’s capital and relieve the financial burdens of local businesses, service and overtime workers, and elderly residents.”
Rep. Gill added: “Thanks to President Trump, the Working Families Tax Cut stopped the largest tax hike since World War II, providing Americans with historic tax relief. The DC Council’s actions would block DC residents, namely service workers, from receiving these federal tax credits, from non-taxable tips and overtime, and from keeping their hard-earned money in their wallets. I am joining my colleague Sen. Rick Scott of Florida in putting a stop to the DC Council’s interference with America First tax relief. Thank you to Oversight Chairman Comer for prioritizing this matter!”
Congress has until February 23, 2026 to prevent the D.C. Council's legislation from taking effect.
If enacted by Congress as planned, H.J.Res. 142 will maintain several WFTCA benefits for D.C., including an increased standard deduction for those who do not itemize; additional personal deductions for senior citizens; exemptions on qualified cash tips for service workers; exemptions on certain overtime earnings; deductions for auto loan interest within income limits; immediate expensing for domestic research expenditures; 100% expensing for manufacturing property improvements; increased charitable deductions for non-itemizers; and expanded small business stock gain exclusions.
A number of organizations have endorsed H.J.Res. 142, including AMAC Action, America First Policy Institute, D.C. Police Union, Heritage Action, Independent Women’s Forum, International Franchise Association, National Association of Convenience Stores, National Association of Wholesaler-Distributors, National Restaurant Association, National Taxpayers Union (NTU), Small Business & Entrepreneurship Council, and U.S. Chamber of Commerce.
