S.J.Res. 107: 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 "Beginning of Construction Requirements for Purposes of the Termination of Clean Electricity Production Credits and Clean Electricity Investment Credits for Applicable Wind and Solar Facilities".
Sponsor
Catherine Cortez Masto
Democrat · NV
What S.J.Res. 107 does
S.J.Res. 107 would overturn an Internal Revenue Service rule on when construction of a wind or solar facility counts as having begun, for purposes of the termination of clean electricity production and investment credits for those facilities. The resolution identifies the rule as Internal Revenue Service Notice 2025-42 and says it would have no force or effect.
SJRES107 Legislative Journey
Failed
Mar 25, 2026
Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 70.
+1 more action this day
Committee Action
Mar 19, 2026
Senate Committee on Finance discharged, by petition, pursuant to 5 U.S.C. 802(c).
Committee Action
Feb 12, 2026
Read twice and referred to the Committee on Finance.
About the Sponsor
Catherine Cortez Masto
Democrat, NV · 9 years in Congress
Committees: Indian Affairs, Banking, Housing, and Urban Affairs, Energy and Natural Resources
View full profile →
Cosponsors (4)
All 4 cosponsors are Democrats. Cosponsors represent 4 states: New Jersey, New York, Oregon, and 1 more.
Committee Sponsors
Finance Committee
2 of 27 committee members cosponsored
10 Democrats across this committee haven't cosponsored yet. Mobilize their constituents
S.J.Res. 107 Quick Facts
- Committee
- Finance
- Chamber
- Senate
- Policy
- Taxation
- Introduced
- Feb 12, 2026
Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 70.
Mar 25, 2026
S.J.Res. 107 Bill Text
“Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to “Beginning of Construction Requirements for Purposes of the Termination of Clean Electricity Production Credits and Clean Electricity Investment Credits for Applicable Wind and Solar Facilities”.”
Source: U.S. Government Publishing Office
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