Placed on Senate Legislative Calendar under General Orders. Calendar No. 363.
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.
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.
On the Motion to Proceed S.J.Res. 107
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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