SJRES107119th Congress

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".

Sponsored By: Senator Catherine Cortez Masto

In Committee

Summary

Voids the IRS beginning-of-construction rule for wind and solar projects. This resolution would disapprove IRS Notice 2025-42 and remove its beginning-of-construction requirements that affect when Clean Electricity Production Credits and Clean Electricity Investment Credits end for applicable wind and solar facilities.

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Sponsors & CoSponsors

Sponsor

Catherine Cortez Masto

NV • D

Cosponsors

  • Charles Schumer

    NY • D

    Sponsored 2/12/2026

  • Ron Wyden

    OR • D

    Sponsored 2/12/2026

  • Sheldon Whitehouse

    RI • D

    Sponsored 3/4/2026

  • Andy Kim

    NJ • D

    Sponsored 3/5/2026

Roll Call Votes

All Roll Calls

Yes: 47 • No: 53

senate vote • 3/25/2026

On the Motion to Proceed S.J.Res. 107

Yes: 47 • No: 53

View on Congress.gov
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