SJRES107Referred to Committee

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".

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Introduced
In Committee
3
Passed One Chamber
4
Passed Both
5
Signed into Law
Failed — Did not pass vote
119th
Congress
2026-02-12
Introduced
4
Cosponsors
SJRES
ⓘ
Type

Sponsor

Catherine Cortez Masto
Catherine Cortez Masto
Democrat · NV · Senator
Votes with party: 78.8% (841 recorded votes)

Full profile: /officials/C001113

Source: Congress.gov · FEC

Cosponsors (4)

Members who have signed on to support this bill since introduction. Source: Congress.gov.

Latest Action

The most recent step in the bill's legislative path. Committee Activity below shows referrals and reports; the full action-by-action history including floor proceedings lives at Congress.gov →

Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 70.

2026-03-25

Source: Congress.gov

Committee Activity

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Plain-English Summary

Congress is attempting to block an IRS rule that sets deadlines for when wind and solar energy projects must begin construction to qualify for federal tax credits. If passed, this would overturn the IRS's interpretation of when companies can claim these clean energy incentives, potentially allowing more projects to receive the tax breaks. The measure failed in the Senate, with not enough votes to move forward.

AI-assisted summary generated from the official bill metadata (title, subjects, actions) sourced from Congress.gov. Cached and reviewed. Always verify against the official text linked below.

Subjects

Taxation
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Related legislation

Bills by the same sponsor or covering overlapping subjects.