S.J.Res. 95 has not moved since its introduction on Nov 18, 2025, with cosponsors, all Democrats
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".
IntroducedNov 18, 2025
Reported—
Passed one chamber—
Passed both—
Law—
What it changes · CRS summary
CRS has not published a summary of this bill yet. Read the bill text.
Context
- Committees
- Senate Finance Committee
- Policy area
- Taxation: 20 of 6,214 bills became law, 113th–118th (0.3%)
- Sponsor
- 7 of 533 bills enacted since 2013
- Text versions
- 2, from introduced in senate to placed on calendar senate · 37 words
- Subjects
- Administrative law and regulatory proceduresCongressional oversightCorporate finance and managementInternal Revenue Service (IRS)Tax reform and tax simplification
- Latest action
- Feb 10, 2026: Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 51. Record Vote Number: 35. (CR S543)
- Records
- Congress.gov · Bill text
Exhibit 1Passage odds band at each stage, rated when the bill reached it [4]
Related bills · 0
The bill status record lists no related bills.
Exhibit 2Articles naming the bill per day, last 90 days, US sources [3]