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US SJR107
Joint Resolution
Status
2/12/2026
Primary Sponsor
Catherine Cortez Masto
Click for details
AI Summary
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Congressional disapproval resolution under the Congressional Review Act targeting IRS Notice 2025-42 regarding construction requirements for wind and solar tax credits
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Would nullify IRS rules governing when construction must begin for facilities to qualify for Clean Electricity Production Credits and Clean Electricity Investment Credits before termination
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Introduced February 12, 2026 by Senator Cortez Masto with co-sponsors Senators Schumer and Wyden
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Referred to the Senate Committee on Finance
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If enacted, the IRS rule "shall have no force or effect"
Legislative Description
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".
Energy
Last Action
Read twice and referred to the Committee on Finance.
2/12/2026