SJRES 95 — Congress 119
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".
Official source: https://www.congress.gov/bill/119th-congress/senate-joint-resolution/95
Congress.gov subjects: Administrative law and regulatory procedures; Congressional oversight; Corporate finance and management; Internal Revenue Service (IRS); Tax reform and tax simplification; Taxation
Issues impacted: Taxes & Government Spending (taxonomy, high), Regulation & Agency Oversight (ai, high)
Official bill text (stored)
Plain-text extraction from Congress.gov text formats. Canonical source remains the official URL above. Full text is prioritized for bills with roll-call votes.
119 SJ 95 IS: 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”. U.S. Senate 2025-11-18 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IIA 119th CONGRESS 1st Session S. J. RES. 95 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 . 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.
Plain-English summary
Confidence: high · Complexity: simple · Model: grok-4.5
This is Congress’s way of trying to kill one specific IRS guidance note with a simple yes-or-no vote.
They’re using the Congressional Review Act—a fast-track tool that lets lawmakers wipe out a recent agency rule. The target is IRS Notice 2025-28, which was meant to simplify how the corporate alternative minimum tax works when companies are tied up in partnerships. If this joint resolution becomes law, that guidance loses all force and effect.
Big companies and their tax teams who deal with partnership setups and the corporate AMT are the ones who’d notice. Regular household tax returns aren’t really in the picture here.
The bill text is short and clear on what it does: disapprove that one notice. It doesn’t spell out the deeper fight over whether the simplified rules help or hurt.
Related issues
How a vote maps to positions
Impartial mapping: which issue position a Yea vs Nay advances. When a bill has multiple floor votes, each roll can have its own mapping. Bill-level entries (no roll listed) apply as a default when a roll has no specific map. Used for legislator alignment.
All rolls (bill default)
| Issue | Yea advances | Nay advances | Note |
|---|---|---|---|
| Taxes & Government Spending | Budget process and fiscal rules | Status quo / reject this change | Yea uses Congress’s CRA process to void IRS interim CAMT-partnership tax guidance; Nay keeps that guidance in effect. |
| Regulation & Agency Oversight | Disapprove or nullify agency rules | Preserve agency rules and standards | Yea disapproves IRS Notice 2025–28 so it has no force or effect; Nay leaves the agency guidance standing. |