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SJRES 95 · 119th Congress · 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 November 18, 2025 Latest action February 10, 2026 3 cosponsors

Sponsor

Latest action

Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 51. Record Vote Number: 35. (CR S543)

Action timeline

Every recorded action on this bill, newest first. Stage badges color-code the legislative path.

Feb 10, 2026
floor Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 51. Record Vote Number: 35. (CR S543)
Dec 18, 2025
committee Senate Committee on Finance discharged, by petition, pursuant to 5 U.S.C. 802(c).
Finance Committee
Dec 18, 2025
other Placed on Senate Legislative Calendar under General Orders. Calendar No. 297.
Nov 18, 2025
introduced Introduced in Senate
Nov 18, 2025
introduced Read twice and referred to the Committee on Finance.
Finance Committee

Roll-call votes

Floor votes recorded on this bill.

Roll call #35 — On the Motion to Proceed S.J.Res. 95

February 10, 2026 · Motion to Proceed Rejected
47
Yea
50
Nay
2
Missed
D 440 (1 missed) R 150 (1 missed) I 20
view official roll-call →

Text versions

Each stage of the bill — official text published by GPO. Click any format to read on congress.gov / govinfo.

Dec 18, 2025 Placed on Calendar Senate
XML
Nov 18, 2025 Introduced in Senate
XML

Changelog

How a bill moves through Congress. Each stage produces a new official text. The diff between them shows what changed at that step.

  1. ih / isIntroduced in House / Senate. First filed version.
  2. rfh / rfsReferred to a committee for review.
  3. rh / rsReported back by the committee to the floor (often with amendments — this is where most language changes happen).
  4. pcs / pchPlaced on Calendar for floor consideration.
  5. eh / esEngrossed. Passed by the originating chamber. Text is now what was actually voted on.
  6. rdh / rdsReceived by the other chamber.
  7. eah / easEngrossed Amendment. The other chamber passed an amended version.
  8. ath / atsAgreed to. Both chambers settled on the same text.
  9. enrEnrolled. Final reconciled text, sent to the President.
  10. plPublic Law. Signed by the President. It's now law.
  11. ppPublic Print. Official printing post-enactment.

Most bills die before eh/es. Going from pcsenr is the full path through both chambers.

Line-level diff between text versions of this bill — what actually changed at each legislative stage.

+34 −4 16 unchanged
--- Introduced (Senate)
+++ Placed on Calendar (Senate)
@@ -1,8 +1,9 @@
[From the U.S. Government Publishing Office]
-[S.J. Res. 95 Introduced in Senate (IS)]
+[S.J. Res. 95 Placed on Calendar Senate (PCS)]
<DOC>
+Calendar No. 297
119th CONGRESS
1st Session
S. J. RES. 95
@@ -18,8 +19,14 @@
November 18, 2025
-Mr. Wyden introduced the following joint resolution; which was read
-twice and referred to the Committee on Finance
+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
_______________________________________________________________________
@@ -36,4 +43,27 @@
Guidance Simplifying Application of the Corporate Alternative Minimum
Tax to Partnerships'' (IRS Notice 2025-28), and such rule shall have no
force or effect.
-<all>
+
+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

Lobbying activity

Organizations whose LDA filings reference this bill, ranked by filing count. Position not disclosed — LDA does not require lobbyists to report support / oppose / monitor. Bill-number references can be stale (lobbyists sometimes copy text year-over-year), so verify against the filing description.

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Cosponsors (3)

Members who signed on to support this bill.