S.J. Res. 107 · On the floor · Taxation

A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Beginning of Construction Requirements for Purposes of the Termination of Clean Electricity Production Credits and Clean Electricity Investment Credits for Applicable Wind and Solar Facilities".

Sponsor: Catherine Cortez Masto (D-NV)

What it does

• Disapproves and nullifies Internal Revenue Service Notice 2025-42 relating to beginning of construction requirements for clean electricity production and investment tax credits for wind and solar facilities.

Latest action

Mar 25, 2026: Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 70.

Committee: Senate Finance