Rooted in Hawaiʻi. Built for participation.
govotency.
← Back to S.J.Res. 95
Read the measure

S.J.Res. 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".

Selected version

Introduced in Senate· Nov 18, 2025

Open the official document ↗

This is a particular imported version. Later drafts may change its provisions, and a recorded vote is not automatically linked to this version.

Choose another version

Readable transcription of the selected official document, not a summary. [Underlined: …] and [Struck through: …] describe recognized source typography; they do not independently establish that wording was legally added or deleted. Layout, tables, and other typography may differ; consult the official document for authoritative wording and formatting. This version is not automatically the version considered in a particular vote.

[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 Service relating to ``Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships'' (IRS Notice 2025-28), and such rule shall have no force or effect. <all>

Source: GovInfo (U.S. Government Publishing Office) · Retrieved Nov 8, 2026 · Source document ↗