S.J. Res. 95 · 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 "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships".

Sponsor: Ron Wyden (D-OR)

What it does

• Congress disapproves the IRS rule relating to 'Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships' (IRS Notice 2025-28) and voids its force and effect.

Latest action

Feb 10, 2026: Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 51. Record Vote Number: 35. (CR S543)

Committee: Senate Finance