[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S.J. Res. 95 Placed on Calendar Senate (PCS)]

<DOC>





                                                       Calendar No. 297
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 (for himself, Mr. King, and Mr. Peters) introduced the 
 following joint resolution; which was read twice and referred to the 
                          Committee on Finance

                           December 18, 2025

  Committee discharged, by petition, pursuant to 5 U.S.C. 802(c), and 
                         placed on the calendar

_______________________________________________________________________

                            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.




                                                       Calendar No. 297

119th CONGRESS

  1st Session

                             S. J. RES. 95

_______________________________________________________________________

                            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''.

_______________________________________________________________________

                           December 18, 2025

  Committee discharged, by petition, pursuant to 5 U.S.C. 802(c), and 
                         placed on the calendar