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S.J.Res. 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".

Disapproves Internal Revenue Service rule on corporate alternative minimum tax application to partnerships. AI-read

Introduced Introduced Nov 18, 2025 Latest action Feb 10, 2026

What it does

The Congressional Research Service hasn’t published a summary of this bill yet. Summaries usually follow within a few weeks of introduction.

Roll call votes

DateQuestionParty split (yea)Result
Feb 10, 2026
Senate roll 694
On the Motion to ProceedA 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".
D 44–0 · R 1–51 · I 2–0
Failed
47–51

Latest action

Feb 10, 2026 · Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 51. Record Vote Number: 35. (CR S543)