SJRES-95 : Still Just a Bill

S. J. RES. 95 is a joint resolution introduced in the 119th Congress with the purpose of nullifying a specific rule issued by the Internal Revenue Service (IRS).

Key provisions of this resolution include:

  • It seeks to disapprove the rule submitted by the Internal Revenue Service (IRS) titled "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships."
  • This specific IRS rule is identified as IRS Notice 2025-28.
  • If enacted, S. J. RES. 95 would ensure that IRS Notice 2025-28 has no legal force or effect.
  • The resolution operates under the authority granted by chapter 8 of title 5, United States Code, which pertains to congressional disapproval of agency rules.
The resolution was introduced by Senators Wyden, King, and Peters.

Action Timeline

Action DateTypeTextSource
2026-02-10VoteMotion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 51. Record Vote Number: 35. (CR S543)Senate
2025-12-18CalendarsPlaced on Senate Legislative Calendar under General Orders. Calendar No. 297.Senate
2025-12-18DischargeSenate Committee on Finance discharged, by petition, pursuant to 5 U.S.C. 802(c).Senate
2025-11-18IntroReferralRead twice and referred to the Committee on Finance.Senate
2025-11-18IntroReferralIntroduced in SenateLibrary of Congress

Vote Predictions

Sponsor :

Ron Wyden [D] (OR)
See Cosponsors

Policy Area :

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