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".
IntroducedTaxation
IntroducedNov 18, 2025
Passed SenateNot yet
Passed HouseNot yet
To PresidentNot yet
Became lawNot yet
Where it stands
Introduced. Latest step, Feb 10, 2026: Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 51. Record Vote Number: 35. (CR S543)
What it does
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What has happened
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Nov 18, 2025Introduced in SenateLibrary of Congress