S.J.Res. 95
FailedA 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 11/18/2025•119th Congress•Senate
Latest Action
Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 51. Record Vote Number: 35. (CR S543)
2/10/2026 • Senate
Summary
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Topics & Subjects
Policy Area: Taxation
Administrative law and regulatory proceduresCongressional oversightCorporate finance and managementInternal Revenue Service (IRS)Tax reform and tax simplification
Related Federal Spending
Sponsor & Cosponsors (4)
Party Breakdown
3
Democrats
0
Republicans
1
Independents
Sponsor
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Cosponsors (3)
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Bill Journey
Originated in the Senate
Introduced
November 18, 2025
Committee Review
December 18, 2025
Floor Debate
February 10, 2026
Passed Chamber
Other Chamber
President
Enacted into Law
Text Versions (2)
Placed on Calendar Senate12/18/2025
Introduced in Senate11/18/2025