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SJRES 95
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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".

S. J. RES. 95 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''.

Introduced Nov 18, 2025

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)

Referred to
Finance Committee
Policy area
Taxation
Issues
Economy & Taxes
Legislative subjects (5)
Administrative law and regulatory proceduresCongressional oversightCorporate finance and managementInternal Revenue Service (IRS)Tax reform and tax simplification

Summary

This joint resolution would disapprove an Internal Revenue Service rule regarding how the corporate alternative minimum tax applies to partnerships. The IRS rule, titled "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships" (IRS Notice 2025-28), would be invalidated if Congress approves this resolution. Under the Congressional Review Act, this resolution provides a mechanism for Congress to overturn the IRS guidance. If passed, the rule would have no legal force or effect.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)
3 cosponsors

Actions (5)
  1. 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) · senate
  2. Dec 18, 2025 Placed on Senate Legislative Calendar under General Orders. Calendar No. 297. · senate
  3. Dec 18, 2025 Senate Committee on Finance discharged, by petition, pursuant to 5 U.S.C. 802(c). · senate
  4. Nov 18, 2025 Read twice and referred to the Committee on Finance. · senate
  5. Nov 18, 2025 Introduced in Senate

How your representatives voted

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Roll-call votes (1)

How the chamber voted on this bill — the outcome, the tally by party, and every member's recorded position. A factual record.

  • On the Motion to ProceedMotion to Proceed Rejected
    Senate · Roll call 35 · Feb 10, 2026

    47 Yea · 51 Nay · 2 Not voting

    • Democrats4Yea0Nay
    • Republicans0Yea3Nay
    • Independents1Yea0Nay

    The party tally and member list below cover the 8 of 100 positions we've recorded so far; the outcome above is the official chamber result.

    See how each member voted (8)

    Yea(5)

    Nay(3)

More bills on these subjects (8)

Other bills that carry the most legislative subjects in common with this one (topical discovery — distinct from the procedural related bills above).

  • HR 1654 — CUTS Act (shares 4 subjects)
  • HR 191 — Inflation Reduction Act of 2025 (shares 4 subjects)
  • HR 7148 — Consolidated Appropriations Act, 2026 (shares 3 subjects)
  • HR 5166 — Financial Services and General Government Appropriations Act, 2026 (shares 3 subjects)
  • SJRES 13 — A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Office of the Comptroller of the Currency of the Department of the Treasury relating to the review of applications under the Bank Merger Act. (shares 3 subjects)
  • HJRES 25 — Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales". (shares 3 subjects)
  • SJRES 3 — 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 "Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales". (shares 3 subjects)
  • HR 25 — FairTax Act of 2025 (shares 3 subjects)

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

  • SJRES 112 — A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Bureau of Industry and Security of the Department of Commerce relating to "One Year Suspension of Expansion of End-User Controls for Affiliates of Certain Listed Entities". · Introduced Apr 30, 2026 · Cong. 119 76%
  • SJRES 202 — A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Small Business Administration relating to "Citizenship and Residency Requirements and Recission of Procedural Notice 5000-872050" and "Revised Applicant Ownership, Citizenship, and Residency Requirements for 7(a) and 504 Loans". · Introduced Jul 23, 2026 · Cong. 119 72%
  • SJRES 144 — A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Bureau of Consumer Financial Protection relating to "Fair Credit Reporting Act; Preemption of State Laws". · Introduced Mar 25, 2026 · Cong. 119 72%
  • SJRES 132 — A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Bureau of Consumer Financial Protection relating to the withdrawal of the rule relating to "Examinations for Risks to Active-Duty Servicemembers and Their Covered Dependents". · Introduced May 13, 2026 · Cong. 119 71%
  • SJRES 102 — 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. · Introduced Feb 4, 2026 · Cong. 119 71%
  • SJRES 147 — A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Bureau of Consumer Financial Protection relating to the withdrawal of the rule relating to "Statement of Policy Regarding Prohibition on Abusive Acts or Practices". · Introduced May 13, 2026 · Cong. 119 70%

Full text

IN THE SENATE OF THE UNITED STATES

November 18, 2025

Mr. Wyden (for himself, Mr. King, and Mr. Peters) introduced the following joint resolution; which was read twice and referred to the Committee on Finance

December 18, 2025

Committee discharged, by petition, pursuant to 5 U.S.C. 802(c), and placed on the calendar

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”.

Resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That Congress disapproves the rule submitted by the Internal Revenue Service relating to “Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships” (IRS Notice 2025-28), and such rule shall have no force or effect.

Calendar No. 297

119th CONGRESS

1st Session

S. J. RES. 95

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”.

December 18, 2025

Committee discharged, by petition, pursuant to 5 U.S.C. 802(c), and placed on the calendar

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