The D.C. Office of the Attorney General (OAG) has issued an opinion that House Joint Resolution 142 (HJR 142) did not repeal the “D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025” (the Temporary Conformity Act) (Act 26-217, see Checkpoint News, 12/29/2025) and the Act remains valid law. (D.C. Attorney General Opinion, 02/24/2026.)

The OAG opinion noted that, according to both the D.C. Council’s website and the text of HJR 142, the Chairman of the D.C. Council transmitted the Temporary Conformity Act to both houses of Congress on December 30, 2025. The 30-day period prescribed by the Home Rule Act thus began on that date. Furthermore, based on the session calendar available from Congress’s official website, the final day of the 30-day period was February 11, 2026. The House passed a resolution disapproving of the Temporary Conformity Act on February 4, 2026, and the Senate passed the resolution on February 12, 2026. The resolution was presented to the President that same day, and the President signed it on February 18, 2026. The OAG Opinion concluded that because HJR 142 was not enacted into law by February 11, it did not, under section 602 of the Home Rule Act, prevent the Temporary Conformity Act from taking effect. As a result, the Temporary Conformity Act took effect on February 12.

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