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Senate Joint Resolution 95
119th Congress(2025-2026)
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".
Introduced
Introduced
Introduced in Senate on Nov 18, 2025
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Introduced in Senate 
Nov 18, 2025
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Introduced in Senate(Nov 18, 2025)
Nov 18, 2025
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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S. J. RES. 95 (Introduced-in-Senate)


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 introduced the following joint resolution; which was read twice and referred to the Committee on Finance

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.