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[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S.J. Res. 95 Placed on Calendar Senate (PCS)]
<DOC>
Calendar No. 297
119th CONGRESS
1st Session
S. J. RES. 95
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''.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
November 18, 2025
Mr. Wyden (for himself, Mr. King, and Mr. Peters) introduced the
following joint resolution; which was read twice and referred to the
Committee on Finance
December 18, 2025
Committee discharged, by petition, pursuant to 5 U.S.C. 802(c), and
placed on the calendar
_______________________________________________________________________
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''.
Resolved by the Senate and House of Representatives of the United
States of America in Congress assembled, 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.
Calendar No. 297
119th CONGRESS
1st Session
S. J. RES. 95
_______________________________________________________________________
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''.
_______________________________________________________________________
December 18, 2025
Committee discharged, by petition, pursuant to 5 U.S.C. 802(c), and
placed on the calendar