# 119-sjres-107: 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".

119-sjres-107, 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"., is a 119th Congress bill sponsored by Sen. Cortez Masto, Catherine [D-NV] (D-NV); status in_committee (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-sjres-107
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-sjres-107
- Congress: 119
- Title: 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".
- Status: in_committee
- Introduced: 2026-02-12
- Sponsor: Sen. Cortez Masto, Catherine [D-NV] (D-NV)
- Cosponsors: 4
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2026-04-21

## 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.

## Cosponsors (4)

- Sen. Schumer, Charles E. [D-NY] (D-NY), 2026-02-12T00:00:00.000Z
- Sen. Wyden, Ron [D-OR] (D-OR), 2026-02-12T00:00:00.000Z
- Sen. Whitehouse, Sheldon [D-RI] (D-RI), 2026-03-04T00:00:00.000Z
- Sen. Kim, Andy [D-NJ] (D-NJ), 2026-03-05T00:00:00.000Z

## Votes

| Date | Chamber | Question | Result | Yea | Nay |
| --- | --- | --- | --- | --- | --- |
| 2026-03-25T14:06:00.000Z | senate | On the Motion to Proceed S.J.Res. 107 | Motion to Proceed Rejected | 47 | 53 |

## Related bills

- 119-s-51: Washington, D.C. Admission Act
- 119-s-5108: Right to IVF Act of 2026
- 119-s-1503: Equality Act
- 119-s-2295: Child Care for Working Families Act
- 119-s-852: Richard L. Trumka Protecting the Right to Organize Act of 2025
- 119-s-2150: Women’s Health Protection Act of 2025

## Sources
- [119-sjres-107 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-joint-resolution/107)

## Related
- [119-s-51: Washington, D.C. Admission Act](https://policyrisk.com/legislation/119-s-51)
- [119-s-5108: Right to IVF Act of 2026](https://policyrisk.com/legislation/119-s-5108)
- [119-s-1503: Equality Act](https://policyrisk.com/legislation/119-s-1503)
- [119-s-2295: Child Care for Working Families Act](https://policyrisk.com/legislation/119-s-2295)
- [119-s-852: Richard L. Trumka Protecting the Right to Organize Act of 2025](https://policyrisk.com/legislation/119-s-852)
- [119-s-2150: Women’s Health Protection Act of 2025](https://policyrisk.com/legislation/119-s-2150)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-sjres-107 (as of 2026-04-21).