[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S.J. Res. 107 Introduced in Senate (IS)]

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119th CONGRESS
  2d Session
S. J. RES. 107

  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''.


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                   IN THE SENATE OF THE UNITED STATES

                           February 12, 2026

 Ms. Cortez Masto (for herself, Mr. Schumer, and Mr. Wyden) introduced 
 the following joint resolution; which was read twice and referred to 
                        the Committee on Finance

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                            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''.

    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 ``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'' (Internal Revenue Service 
Notice 2025-42), and such rule shall have no force or effect.
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