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".

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S.J. Res. 95 Introduced in Senate (IS)]

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119th CONGRESS
  1st Session
S. J. RES. 95

  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''.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           November 18, 2025

  Mr. Wyden introduced the following joint resolution; which was read 
             twice and referred to the Committee on Finance

_______________________________________________________________________

                            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''.

    Resolved by the Senate and House of Representatives of the United 
States of America in Congress assembled, That Congress disapproves the 
rule submitted by the Internal Revenue Service relating to ``Interim 
Guidance Simplifying Application of the Corporate Alternative Minimum 
Tax to Partnerships'' (IRS Notice 2025-28), and such rule shall have no 
force or effect.
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