SJRES 107
Advanced toward a vote
Overturns IRS Notice 2025-42, which sets the construction-start rules that wind and solar facilities must meet to keep qualifying for clean electricity tax credits.
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 "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".
Timeline each lane is a chamber; dates pull from congress.gov actions
Senate
Introduced
12-FEB-2026
Referred
12-FEB-2026
On the calendar
19-MAR-2026
- Declares that Congress disapproves IRS Notice 2025-42 and that the rule has no force or effect.
- Covers the beginning-of-construction requirements tied to ending clean electricity production and investment credits for wind and solar facilities.
- Acts under the congressional disapproval procedure in chapter 8 of title 5, United States Code.
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CRS is the Library of Congress's nonpartisan research office. Check on congress.gov- Finance Committee (Senate)
Taxation
■ 4 D
4 Democrats