S.J.Res. 95: 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".
Sponsor
Ron Wyden
Democrat · OR
What S.J.Res. 95 does
S.J.Res. 95 would overturn IRS Notice 2025-28, the Internal Revenue Service's interim guidance simplifying how the corporate alternative minimum tax applies to partnerships. If it became law, the guidance would have no force or effect.
SJRES95 Legislative Journey
Failed
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)
Committee Action
Dec 18, 2025
Senate Committee on Finance discharged, by petition, pursuant to 5 U.S.C. 802(c).
Committee Action
Nov 18, 2025
Read twice and referred to the Committee on Finance.
About the Sponsor
Ron Wyden
Democrat, OR · 45 years in Congress
Committees: Finance, Joint Committee on Taxation, Energy and Natural Resources
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Cosponsors (3)
This bill has 3 cosponsors: 2 Democrats, 1 Independent. Cosponsors represent 3 states: Maryland, Maine, Michigan.
Committee Sponsors
Finance Committee
0 of 27 committee members cosponsored
No committee members have cosponsored this bill
12 Democrats across this committee haven't cosponsored yet. Mobilize their constituents
S.J.Res. 95 Quick Facts
- Committee
- Finance
- Chamber
- Senate
- Policy
- Taxation
- Introduced
- Nov 18, 2025
Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 51. Record Vote Number: 35. (CR S543)
Feb 10, 2026
S.J.Res. 95 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 “Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships”.”
Source: U.S. Government Publishing Office
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