# 119-sjres-72: 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 "Estate Tax Closing Letter User Fee Update".

119-sjres-72, 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 "Estate Tax Closing Letter User Fee Update"., is a 119th Congress bill sponsored by Sen. Whitehouse, Sheldon [D-RI] (D-RI); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-sjres-72
- 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-72
- 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 "Estate Tax Closing Letter User Fee Update".
- Status: introduced
- Introduced: 2025-07-31
- Sponsor: Sen. Whitehouse, Sheldon [D-RI] (D-RI)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Blocks the IRS's update to estate tax closing letter user fees.** This joint resolution would disapprove the IRS rule titled "Estate Tax Closing Letter User Fee Update" and prevent that fee change from taking effect.

## Provisions PRIA read

- Stops new estate closing fees: benefit, low. If enacted, this resolution would disapprove the IRS rule published at 90 Fed. Reg. 21410 on May 20, 2025. The rule is titled "Estate Tax Closing Letter User Fee Update." The disapproval would prevent any new or higher user fees for estate tax closing letters from taking effect. Estates and estate…

## Related bills

- 119-s-4949: Water Resources Development Act of 2026
- 119-s-5071: Children's Safe Welcome Act of 2026
- 119-s-3990: PrEP Access and Coverage Act of 2026
- 119-s-2823: FAMILY Act
- 119-s-2763: Keep Billionaires Out of Social Security Act
- 119-s-5042: Social Security 2100 Act

## Sources
- [119-sjres-72 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-joint-resolution/72)

## Related
- [119-s-4949: Water Resources Development Act of 2026](https://policyrisk.com/legislation/119-s-4949)
- [119-s-5071: Children's Safe Welcome Act of 2026](https://policyrisk.com/legislation/119-s-5071)
- [119-s-3990: PrEP Access and Coverage Act of 2026](https://policyrisk.com/legislation/119-s-3990)
- [119-s-2823: FAMILY Act](https://policyrisk.com/legislation/119-s-2823)
- [119-s-2763: Keep Billionaires Out of Social Security Act](https://policyrisk.com/legislation/119-s-2763)
- [119-s-5042: Social Security 2100 Act](https://policyrisk.com/legislation/119-s-5042)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-sjres-72 (as of 2026-04-21).