SJRES. 95Introduced
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".
Disapproves an Internal Revenue Service rule on applying the corporate alternative minimum tax to partnerships under the Congressional Review Act
Plain-English overview
What this bill does
Disapproves an Internal Revenue Service rule on applying the corporate alternative minimum tax to partnerships under the Congressional Review Act
Key points
- Revoke IRS tax rule
Current status
Where it stands
Status
Introduced
Latest action
2026-02-10 — Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 51. Record Vote Number: 35. (CR S543)
Related context
Topics and policy areas
undefinedTaxation