All Roll Calls
Yes: 47 • No: 51
119-sjres-95119th 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 "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships".
Sponsored By: Senator Wyden, Ron [D-OR]
In Committee
Summary
Nullifies IRS interim guidance on applying the corporate alternative minimum tax to partnerships. This joint resolution would use the congressional disapproval procedure (chapter 8 of title 5, U.S. Code) to state that IRS Notice 2025-28 has no force or effect. It would not fund programs or change tax laws beyond revoking that specific rule.
Show full summary
- Partnerships and their tax advisers: The resolution would remove the interim guidance that aimed to simplify how the corporate alternative minimum tax applies to partnerships, so that IRS Notice 2025-28 would no longer be in effect.
- Tax administration: Its only operative change is to disapprove that IRS rule; the text does not authorize funding, alter taxation, or create or modify other programs.
- Procedure: The measure uses the statutory congressional disapproval process to nullify the specified IRS guidance.
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Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & CoSponsors
Sponsor
Wyden, Ron [D-OR]
OR • D
Cosponsors
Sen. King, Angus S., Jr. [I-ME]
ME • I
Sponsored 12/2/2025
Sen. Peters, Gary C. [D-MI]
MI • D
Sponsored 12/18/2025
Sen. Alsobrooks, Angela D. [D-MD]
MD • D
Sponsored 1/28/2026
Roll Call Votes
senate vote • 2/10/2026
On the Motion to Proceed S.J.Res. 95
Yes: 47 • No: 51