Placed on Senate Legislative Calendar under General Orders. Calendar No. 363.
This resolution uses a law that lets Congress overturn a federal agency rule by passing a disapproval joint resolution. If both chambers approve it and the President signs (or Congress overrides a veto), the targeted IRS rule would be nullified and have no force. After such disapproval, the agency cannot issue a substantially similar rule unless Congress passes new legislation. The Senate considers these disapproval measures under expedited procedures so they can pass by a simple majority.
Internal Revenue Service Notice 2025-42 titled "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 (IRS)
These disapproval measures are considered under expedited procedures in the Senate and need only a simple majority to pass there. Because this is a joint resolution, it must be passed by both chambers and presented to the President for signature or veto.
This joint resolution, under the Congressional Review Act, disapproves and nullifies an IRS rule (Notice 2025–42) that sets "beginning of construction" requirements affecting when certain wind and solar facilities lose eligibility for clean electricity production and investment tax credits.
If enacted, the resolution would strip the IRS rule of legal effect and prevent its implementation.
Narrow administrative target improves prospects, but topic is politically charged and final enactment hinges on both chambers plus presidential approval.
Relative to its intended legislative type, this bill is a concise and legally focused Congressional Review Act resolution that clearly accomplishes the single objective of disapproving a specified IRS rule. It relies on the existing CRA statutory framework rather than restating procedural details.
Progressives emphasize climate and deployment impacts from nullification.
These are examples from the analysis, not a ranked list of the most-affected groups.
Progressives emphasize climate and deployment impacts from nullification.
Likely strongly opposed.
Progressives generally support tax credits for renewables and view the IRS rule as enabling continued deployment and climate progress.
Nullifying the rule is seen as undermining decarbonization and clean energy jobs.
Mixed view.
Appreciates congressional oversight of agencies but worries nullifying may disrupt energy investment and legal certainty.
Will weigh fiscal impacts, statutory intent, and administrative procedure before deciding.
Likely supportive.
Conservatives often argue the IRS exceeded authority and the tax credits should end per statute.
Disapproval is framed as restoring congressional intent and limiting administrative overreach.
Reached or meaningfully advanced
Reached or meaningfully advanced
Still ahead
Still ahead
Still ahead
Narrow administrative target improves prospects, but topic is politically charged and final enactment hinges on both chambers plus presidential approval.
The Senate declined to take up this bill. It cannot be debated or voted on unless the motion is tried again.
Progressives emphasize climate and deployment impacts from nullification.
Narrow administrative target improves prospects, but topic is politically charged and final enactment hinges on both chambers plus presiden…
Relative to its intended legislative type, this bill is a concise and legally focused Congressional Review Act resolution that clearly accomplishes the single objective of disapproving a specified IRS rule. It relies on…
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