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".

Ron Wyden

Democrat · OR · Senator

Source: Congress.gov · FEC

• Angus S. King Jr. (I-ME)· 2025-12-02
• Gary C. Peters (D-MI)· 2025-12-18
• Angela D. Alsobrooks (D-MD)· 2026-01-28

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

2026-02-10

Source: Congress.gov

Congress is attempting to block a new IRS rule that simplifies how the corporate alternative minimum tax applies to partnerships, a tax that large corporations must pay if their regular tax bill is too low. The resolution failed in the Senate, meaning the IRS rule will likely remain in effect. This affects large partnerships and their investors who would be subject to this 15% minimum tax on corporate income.

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.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S.J. Res. 95 Placed on Calendar Senate (PCS)] <DOC> Calendar No. 297 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 (for himself, Mr. King, and Mr. Peters) introduced the following joint resolution; which was read twice and referred to the Committee on Finance December 18, 2025 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 ``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. Calendar No. 297 119th CONGRESS 1st Session S. J. RES. 95 _______________________________________________________________________ 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''. _______________________________________________________________________ December 18, 2025 Committee discharged, by petition, pursuant to 5 U.S.C. 802(c), and placed on the calendar

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