SJRES 95
Advanced toward a vote
Disapproves the Internal Revenue Service's interim guidance (IRS Notice 2025-28) that simplifies how the corporate alternative minimum tax applies to partnerships, which would make that guidance have no force or effect.
Official 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".
Timeline each lane is a chamber; dates pull from congress.gov actions
Senate
Introduced
18-NOV-2025
Referred
18-NOV-2025
On the calendar
18-DEC-2025
- Provides congressional disapproval under the Congressional Review Act of an IRS rule titled Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships
- Declares the rule (IRS Notice 2025-28) to have no force or effect if the resolution is adopted
- Was introduced in the Senate and placed on the calendar after the Finance Committee was discharged by petition
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CRS is the Library of Congress's nonpartisan research office. Check on congress.gov- Finance Committee (Senate)
Taxation
■ 2 D■ 1 I
2 Democrats
1 Independent