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".

2/12/2026, 4:34 PM

Summary of Bill SJRES 95

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.

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Current Status of Bill SJRES 95

Bill SJRES 95 is currently in the status of Bill Introduced since November 18, 2025. Bill SJRES 95 was introduced during Congress 119 and was introduced to the Senate on November 18, 2025. Bill SJRES 95's most recent activity was Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 51. Record Vote Number: 35. (CR S543) as of February 10, 2026

Bipartisan Support of Bill SJRES 95

Total Number of Sponsors

Democrat Sponsors

Republican Sponsors

Unaffiliated Sponsors

Total Number of Cosponsors

Democrat Cosponsors

Republican Cosponsors

Unaffiliated Cosponsors

Policy Area and Potential Impact of Bill SJRES 95

Primary Policy Focus

Taxation

Potential Impact Areas

- Administrative law and regulatory procedures

- Congressional oversight

- Corporate finance and management

- Internal Revenue Service (IRS)

- Tax reform and tax simplification

Alternate Title(s) of Bill SJRES 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".