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Senate Joint Resolution 107
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 "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".
Introduced
Introduced
Introduced in Senate on Feb 12, 2026
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Introduced in Senate 
Feb 12, 2026
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Introduced in Senate(Feb 12, 2026)
Feb 12, 2026
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. 107 (Introduced-in-Senate)


119th CONGRESS
2d Session
S. J. RES. 107


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”.

IN THE SENATE OF THE UNITED STATES

February 12, 2026

Ms. Cortez Masto (for herself, Mr. Schumer, and 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 “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”.

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 “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” (Internal Revenue Service Notice 2025–42), and such rule shall have no force or effect.