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 "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".

The bill, designated as Senate Joint Resolution 107 of the 119th Congress, was introduced on February 12, 2026. Titled "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 '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'", the purpose of this resolution is to disapprove of a specific rule from the IRS regarding the termination criteria for clean electricity production and investment credits for wind and solar facilities. For more details, the official PDF version of the bill can be accessed at https://www.congress.gov/119/bills/sjres107/BILLS-119sjres107is.pdf.