S.J.Res. 95 — Introduced in Senate

IIA 119th CONGRESS 1st Session S. J. RES. 95 IN THE SENATE OF THE UNITED STATES November 18, 2025Mr. 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.