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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".

Introduced·11/18/25

Federal SJR95 seeks to disapprove an IRS rule on simplifying the Corporate Alternative Minimum Tax for partnerships.

Federal SJR95 is a joint resolution to disapprove a rule by the Internal Revenue Service concerning "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships." The resolution aims to nullify the rule, ensuring it has no legal effect. This measure targets the IRS's Notice 2025–28, which provides interim guidance on applying the Corporate Alternative Minimum Tax to partnerships.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

DDDI
4
0
Democratic CaucusRepublican Caucus

Roll Call Votes

On the Motion to Proceed S.J.Res. 95 RC# 35

47 Yea

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51 Nay

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2 Absent

RD

History

Feb 10

Senate

Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 51. Record Vote Number: 35. (CR S543)

Dec 18, 2025

Senate

Senate Committee on Finance discharged, by petition, pursuant to 5 U.S.C. 802(c).

Dec 18, 2025

Senate

Placed on Senate Legislative Calendar under General Orders. Calendar No. 297.