Lucia Parks

The bill 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 'Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships'" was introduced in the 119th Congress on November 18, 2025 as Senate Joint Resolution 95. The bill aims to provide congressional disapproval of a specific rule proposed by the IRS regarding the application of the Corporate Alternative Minimum Tax to partnerships. The bill is available in various formats on the Congress website for further review.