CONGRESS FOR VOTERS

DemocratBill · S.J.Res. 95· Senate(119-SJRES-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".

Rep. Wyden
Age: 77 years
Oregon
Introduced
11/18/2025
Last activity
2/10/2026 — Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 51. Record Vote Number: 35. (CR S543)
Sponsored by
Ron Wyden
Cosponsors
Democrat - 2Republican - 0
Taxation
  1. Introduced

What this bill would do

This joint resolution aims to express congressional disapproval of a specific rule submitted by the Internal Revenue Service. The rule in question is titled "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships" (IRS Notice 2025-28). If passed, the resolution would ensure that this specific rule has no force or effect. The resolution was introduced by Mr. Wyden, with Mr. King and Mr. Peters as co-sponsors.

Yes

  • Does this raise the taxes companies pay?+5

    The resolution nullifies guidance intended to simplify the application of the Corporate Alternative Minimum Tax, which may result in higher tax burdens for certain partnerships.

  • Does this make what the government does easier for the public to see?+2

    The resolution exercises congressional oversight to challenge a specific administrative rule issued by a federal agency.

The opposite· 3 of 4

  • Would people with substantial wealth be better off under this?-4

    Nullifying guidance that simplifies the Corporate Alternative Minimum Tax may increase the tax liability for wealthy partners in large partnerships.

  • Would business owners be better off under this?-3

    The removal of simplifying guidance could increase the tax compliance burden on those running businesses via partnerships.

  • Does this give the federal government more power?-3

    The resolution uses congressional oversight to limit the regulatory authority of the Internal Revenue Service.

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.