S.J.Res. 95 · Senate joint resolution · 119th Congress

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".

Sponsored by Sen. Ron Wyden, Oregon with 3 co-sponsors

Introduced Nov 18, 2025

Referred to the Finance Committee

Latest action Feb 10, 2026

SponsorSen. Ron Wyden, Oregon· 3 cosponsorsSen. Angus King Jr., MaineSen. Gary Peters, Michigan

Show 1 more cosponsor

DemocratSen. Angela Alsobrooks, Maryland

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About 37 words

Contents

Sec. .

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.

Official text, Placed on Calendar Senate (Dec 18, 2025), from the Government Publishing Office via Congress.gov. Printed version (PDF) · All versions on Congress.gov