# 119-sjres-95: 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".

119-sjres-95, 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"., is a 119th Congress bill sponsored by Sen. Wyden, Ron [D-OR] (D-OR); status in_committee (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-sjres-95
- 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-95
- 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 "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships".
- Status: in_committee
- Introduced: 2025-11-18
- Sponsor: Sen. Wyden, Ron [D-OR] (D-OR)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2026-04-21

## 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. - 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.

## Cosponsors (3)

- Sen. King, Angus S., Jr. [I-ME] (I-ME), 2025-12-02T00:00:00.000Z
- Sen. Peters, Gary C. [D-MI] (D-MI), 2025-12-18T00:00:00.000Z
- Sen. Alsobrooks, Angela D. [D-MD] (D-MD), 2026-01-28T00:00:00.000Z

## Votes

| Date | Chamber | Question | Result | Yea | Nay |
| --- | --- | --- | --- | --- | --- |
| 2026-02-10T14:26:00.000Z | senate | On the Motion to Proceed S.J.Res. 95 | Motion to Proceed Rejected | 47 | 51 |

## Related bills

- 119-s-891: Bipartisan Health Care 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-95 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-joint-resolution/95)

## Related
- [119-s-891: Bipartisan Health Care Act](https://policyrisk.com/legislation/119-s-891)
- [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-95 (as of 2026-04-21).