Bill · S.J.Res. 107· Senate(119-SJRES-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".
- Introduced
- 2/12/2026
- Last activity
- 3/25/2026 — Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 70.
- Sponsored by
- Catherine Cortez Masto
- Cosponsors
- - 4 - 0
- Introduced
What this bill would do
This joint resolution seeks to disapprove a specific rule submitted by the Internal Revenue Service. The rule in question involves "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." If passed, the resolution dictates that the rule shall have no force or effect. The resolution was introduced by Ms. Cortez Masto and several others.
Yes· 3 of 8
Does this cut taxes for small businesses?+5
The resolution opposes restrictions on the timing requirements for clean electricity tax credits, which may facilitate easier access to these credits for businesses.
Does this put more money into wind, solar and other renewable power?+5
The resolution seeks to disapprove IRS rules regarding the commencement of construction for wind and solar tax credits, which helps protect the availability of these renewable energy incentives.
Does this make it easier to run a small business?+4
The bill seeks to prevent the implementation of specific IRS requirements that could impact the eligibility of renewable energy projects for tax credits.
The opposite
No question was scored the opposite.
What Congress actually voted on
One recorded vote has been taken on this bill.
None of them settled the bill — every vote so far has been about whether to keep going.
Who it would affect, and how
Potential Positive Impacts for People
The provided text does not list any specific positive outcomes or benefits for individuals or groups of people.
Potential Negative Impacts for People
The provided text does not list any specific negative consequences or burdens for individuals or groups of people.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Economy And Finance
- Reduces Small Business Taxes+5Improves Small Business Support+4Increases Job Creation+3
- Demographic And Interest Groups
- Good For Business Owners+4Good For Rural Residents+3
- Environment Energy And Infrastructure
- Increases Renewable Energy Investment+5
- Governance And Ideology
- Increase States Rights+2Improves Government Transparency+1
- 3/25/2026
- Motion to proceed to consideration of measure made in Senate. (CR S1599)
- Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 70.
- 3/19/2026
- Senate Committee on Finance discharged, by petition, pursuant to 5 U.S.C. 802(c).
- Placed on Senate Legislative Calendar under General Orders. Calendar No. 363.
- 3/5/2026
- 1 Cosponsor added.
- 3/4/2026
- 1 Cosponsor added.
- 2/12/2026
- Read twice and referred to the Committee on Finance.
- 2 Cosponsors added.
- Introduced in Senate
Andy KimDemocrat · New Jersey
Charles SchumerDemocrat · New York
Ron WydenDemocrat · Oregon
Sheldon WhitehouseDemocrat · Rhode Island