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 "Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit".

Block IRS clean-energy credit rule

If enacted, this joint resolution would disapprove the IRS rule titled "Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit" published at 90 Fed. Reg. 4006 (January 15, 2025). The disapproval would make that specific IRS rule have no force or effect and prevent it from taking effect. This would directly affect renewable energy developers, owners, investors, and tax advisers who were relying on that rule for claiming or administering Sections 45Y and 48E credits. The resolution uses the Congressional Review Act and does not change the underlying statutes, add funding, or create new tax law. The change would take effect upon enactment.