Congress disapproves an IRS rule on construction requirements for clean electricity credits for wind and solar facilities.
The bill provides for congressional disapproval of a rule by the Internal Revenue Service (IRS) concerning the beginning of construction requirements for terminating clean electricity production and investment credits for applicable wind and solar facilities. The rule, specified in IRS Notice 2025–42, is to have no force or effect. This disapproval follows the congressional review process under chapter 8 of title 5, United States Code.
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