SJRES 95 · 119th Congress · Taxation

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".

Introduced 2025-11-18· Sponsored by Sen. Wyden, Ron [D-OR]· Senate

Bill Progress

Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 51. Record Vote Number: 35. (CR S543)(2026-02-10)

Plain Language Summary

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S.J. Res. 95 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. J. RES. 95 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''. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES November 18, 2025 Mr. Wyden introduced the following joint resolution; which was read twice and referred to the Committee on Finance _______________________________________________________________________ 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''. Resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That Congress disapproves the rule submitted by the Internal Revenue Servi…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (3)

2 Democrats1 Independent