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S.J.Res. 95 Senate Taxation

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
Nov 18, 2025
Sponsor
Sen. Wyden, Ron (D-OR)
View on Congress.gov (opens in a new tab)

STAGE 5 OF 8 — SENATE FLOOR

Currently in the Senate. Last action: motion to proceed to consideration of measure rejected in senate by yea-nay vote. 47 - 51. record vote number: 35. (cr s543) on Feb 10, 2026.

  1. Senate Introduced in Senate Nov 18, 2025
  2. Senate Read twice and referred to the Committee on Finance. Nov 18, 2025
  3. Senate Senate Committee on Finance discharged, by petition, pursuant to 5 U.S.C. 802(c). Dec 18, 2025
  4. Senate Placed on Senate Legislative Calendar under General Orders. Calendar No. 297. Dec 18, 2025
  5. Senate Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 51. Record Vote Number: 35. (CR S543) Feb 10, 2026
  6. Senate Latest vote
    On the Motion to Proceed S.J.Res. 95 Feb 10, 2026
    Defeated Yea 47 Nay 51 Roll Call

Cosponsors

3

Subjects

Administrative law and regulatory proceduresCongressional oversightCorporate finance and managementInternal Revenue Service (IRS)Tax reform and tax simplification

Committees

  • Finance Committee
    • [Discharged From, Dec 18, 2025]
    • [Referred To, Nov 18, 2025]

Summary

No summary available.

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