S.J. Res. 95 119th Congress Senate

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…

Official title: A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Servic… Show full official titleShow less

Official title: 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 Introduced by: Ron Wyden Democratic · Oregon See on congress.gov

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

Everywhere this bill has been 5 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

Feb 10, 2026

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

Placed on Senate Legislative Calendar under General Orders. Calendar No. 297.

Dec 18, 2025

Senate Committee on Finance discharged, by petition, pursuant to 5 U.S.C. 802(c).

Nov 18, 2025

Read twice and referred to the Committee on Finance.

Nov 18, 2025

Introduced in Senate

Votes taken on this bill 1

Date	Chamber	What was voted on	Result	Yes–No
Feb 10, 2026	Senate · vote #35	On the Motion to Proceed S.J.Res. 95	Rejected	47–51	See who voted →

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What's happening now February 10, 2026

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

Bill text 3 versions

Introduced in Senate Formatted Text PDF Formatted XML
Placed on Calendar Senate Formatted Text PDF Formatted XML
Placed on Calendar Senate Formatted Text PDF Formatted XML

Source documents hosted by congress.gov.

Committees of jurisdiction 1

Finance Committee
Senate

Lobbying activity 2

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

FACT COALITION (A PROJECT OF THE FUND FOR CONSTITUTIONAL GOVERNMENT)
for FACT COALITION (A PROJECT OF THE FUND FOR CONSTITUTIONAL GOVERNMENT) · District of Columbia · 1st Quarter 2026 (Jan 1 - Mar 31)
MISSY EDWARDS STRATEGIES, LLC
for EDISON ELECTRIC INSTITUTE · District of Columbia · 1st Quarter 2025 (Jan 1 - Mar 31)

Bodies those filers lobbied

HOUSE OF REPRESENTATIVES
2 filings
SENATE
2 filings
Treasury, Dept of
1 filing

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

Cosponsors 3

Alsobrooks, Angela D.

Maryland · Jan 28, 2026

Peters, Gary C.

Michigan · Dec 18, 2025

King, Angus S., Jr.

Maine · Dec 2, 2025

Cite this page click to expand

APA

U.S. Congress. (2026). S.J. Res. 95: 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".. 119th Congress. Open America. https://openamerica.io/bill/119-SJRES-95/

MLA

"S.J. Res. 95: 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".." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-SJRES-95/.

Bluebook (legal)

S.J. Res. 95, 119th Cong. (2026), https://openamerica.io/bill/119-SJRES-95/.

Markdown link

[S.J. Res. 95: 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".](https://openamerica.io/bill/119-SJRES-95/)