# 119-sjres-39: 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".

119-sjres-39, 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"., is a 119th Congress bill sponsored by Sen. Lee, Mike [R-UT] (R-UT); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-sjres-39
- 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-39
- 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 "Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit".
- Status: introduced
- Introduced: 2025-03-26
- Sponsor: Sen. Lee, Mike [R-UT] (R-UT)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Disapproving an IRS rule on the clean electricity production and investment tax credits.** This bill would nullify the IRS regulation published at 90 Fed. Reg. 4006 (Jan. 15, 2025) that interprets Sections 45Y and 48E, preventing that rule from taking effect.

## Provisions PRIA read

- Block IRS clean-energy credit rule: mixed, medium. 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 a…

## Related bills

- 119-s-5653: Bipartisan American Affordability and Jobs Act of 2026
- 119-s-4952: Protecting American Taxpayers Act
- 119-s-1801: International Nuclear Energy Act of 2025
- 119-s-1249: Drone Integration and Zoning Act
- 119-s-62: America First Act
- 119-s-4280: SAFE Act

## Sources
- [119-sjres-39 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-joint-resolution/39)

## Related
- [119-s-5653: Bipartisan American Affordability and Jobs Act of 2026](https://policyrisk.com/legislation/119-s-5653)
- [119-s-4952: Protecting American Taxpayers Act](https://policyrisk.com/legislation/119-s-4952)
- [119-s-1801: International Nuclear Energy Act of 2025](https://policyrisk.com/legislation/119-s-1801)
- [119-s-1249: Drone Integration and Zoning Act](https://policyrisk.com/legislation/119-s-1249)
- [119-s-62: America First Act](https://policyrisk.com/legislation/119-s-62)
- [119-s-4280: SAFE Act](https://policyrisk.com/legislation/119-s-4280)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-sjres-39 (as of 2026-04-21).