SJRES 107 — 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 "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".
Official source: https://www.congress.gov/bill/119th-congress/senate-joint-resolution/107
Congress.gov subjects: Administrative law and regulatory procedures; Alternative and renewable resources; Climate change and greenhouse gases; Congressional oversight; Electric power generation and transmission; Internal Revenue Service (IRS); Taxation
Issues impacted: Taxes & Government Spending (taxonomy, high), Regulation & Agency Oversight (ai, high), Energy & Climate (taxonomy, high)
Official bill text (stored)
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119 SJ 107 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 “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”. U.S. Senate 2026-02-12 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 2d Session S. J. RES. 107 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 . 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.
Plain-English summary
Confidence: high · Complexity: simple · Model: grok-4.5
This is Congress hitting the “undo” button on one IRS notice about wind and solar tax credits.
It uses the Congressional Review Act—a fast-track tool that lets lawmakers kill a specific agency rule so it no longer counts. The target is IRS Notice 2025-42. That notice spelled out “beginning of construction” rules for clean electricity production and investment credits on certain wind and solar projects. In plain terms, it decided what counts as starting a project in time before those tax breaks phase out or end.
If this joint resolution became law, that IRS notice would be wiped out and have no force. Developers, investors, and tax folks working on wind and solar projects would notice most, because the timing tests for those credits would no longer follow that notice.
We only have the disapproval text itself, not the full IRS notice, so the fine print of what it required isn’t here. In the Senate, a motion to even take up the measure already failed 47–53.
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 | Targeted credits and industrial policy | Status quo / reject this change | Yea nullifies the IRS construction-start notice that gates clean-electricity tax credits; Nay leaves that credit-administration rule in place. |
| Energy & Climate | Accelerate clean-energy transition | Status quo / reject this change | Yea blocks IRS rules on when wind/solar projects must begin construction to keep clean-electricity credits; Nay keeps the IRS notice in effect. |
| Regulation & Agency Oversight | Disapprove or nullify agency rules | Preserve agency rules and standards | Classic CRA joint resolution: Yea strips force from the named IRS notice; Nay preserves the agency rule. |