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Bills/119th Congress · Senate

S.J.Res. 107

Introduced

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 "Beginning of Construction Requirements for Purposes of the Termination of Clean Electricity Production Credits and Clean Electricity Investment Credits for Applicable Wind and Solar Facilities".

Sponsor
DCatherine Cortez Masto· Nevada
Introduced
February 12, 2026
Policy area
Taxation
Latest action
Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 70.March 25, 2026
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S.J. Res. 107 Placed on Calendar Senate (PCS)]

<DOC>

Calendar No. 363
119th CONGRESS
2d Session
S. J. RES. 107

Providing for congressional disapproval under chapter 8 of title 5, 
United States Code, of the rule submitted by the Internal Revenue 
Service relating to ``Beginning of Construction Requirements for 
Purposes of the Termination of Clean Electricity Production Credits and 
Clean Electricity Investment Credits for Applicable Wind and Solar 
Facilities''.

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

February 12, 2026

Ms. Cortez Masto (for herself, Mr. Schumer, Mr. Wyden, Mr. Whitehouse, 
and Mr. Kim) introduced the following joint resolution; which was read 
twice and referred to the Committee on Finance

March 19, 2026

Committee discharged, by petition, pursuant to 5 U.S.C. 802(c), and 
placed on the calendar

_______________________________________________________________________

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 ``Beginning of Construction Requirements for 
Purposes of the Termination of Clean Electricity Production Credits and 
Clean Electricity Investment Credits for Applicable Wind and Solar 
Facilities''.

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 Service relating to ``Beginning 
of Construction Requirements for Purposes of the Termination of Clean 
Electricity Production Credits and Clean Electricity Investment Credits 
for Applicable Wind and Solar Facilities'' (Internal Revenue Service 
Notice 2025-42), and such rule shall have no force or effect.

Calendar No. 363

119th CONGRESS

2d Session

S. J. RES. 107

_______________________________________________________________________

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 ``Beginning of Construction Requirements for 
Purposes of the Termination of Clean Electricity Production Credits and 
Clean Electricity Investment Credits for Applicable Wind and Solar 
Facilities''.

_______________________________________________________________________

March 19, 2026

Committee discharged, by petition, pursuant to 5 U.S.C. 802(c), and 
placed on the calendar

Plain-language analysis

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