H.J.Res. 72House116th Congress (2019-2021)In Committee

Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to "Contributions in Exchange for State or Local Tax Credits".

Introduced July 16, 2019

AI-Generated Summary

Updated April 14, 2026 at 7:08 AM UTC

This joint resolution uses the Congressional Review Act to reject an IRS regulation that dealt with "contributions in exchange for state or local tax credits." By disapproving the rule, Congress makes the regulation ineffective, meaning it cannot be applied to taxpayers or organizations that might have relied on it.

Key Provisions

  • Congress formally disapproves the IRS rule on contributions in exchange for state or local tax credits (published June 13, 2019).
  • The disapproval renders the rule null and void, so it has no legal effect.

Legislative Activity

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HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

July 16, 2019

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HouseIntro Referral

Introduced in House

July 16, 2019

HouseIntro Referral

Referred to the House Committee on Ways and Means.

July 16, 2019

Bill Text

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Introduced in HouseIssued July 16, 2019

IA

116th CONGRESS

1st Session

H. J. RES. 72

IN THE HOUSE OF REPRESENTATIVES

July 16, 2019

Ms. Sherrill (for herself, Mr. Gottheimer, Ms. Underwood, Mr. King of New York, Ms. Hill of California, Mr. Casten of Illinois, Mr. Cisneros, Mr. Phillips, Ms. Porter, Ms. Wild, Ms. Houlahan, Mr. Panetta, Mr. Rose of New York, Mr. Malinowski, Mr. Van Drew, Mr. Suozzi, Mr. Pascrell, Mr. Pallone, Mr. Norcross, Mr. Larson of Connecticut, Mr. Blumenauer, Mr. Higgins of New York, Mr. Danny K. Davis of Illinois, Mr. Courtney, Mrs. Hayes, Mr. Trone, Mr. Brendan F. Boyle of Pennsylvania, Mr. Kim, Mr. Sires, Ms. Judy Chu of California, Ms. DelBene, Mr. Payne, Ms. Norton, Mr. Rush, Mr. Ruppersberger, Mr. Levin of California, Mrs. Napolitano, Mrs. Trahan, Ms. Kelly of Illinois, Ms. DeLauro, Mr. Himes, Ms. Eshoo, Mrs. Lowey, Mr. Rouda, Mr. Sean Patrick Maloney of New York, Ms. Waters, Mrs. Watson Coleman, Mr. Michael F. Doyle of Pennsylvania, and Mr. Ted Lieu of California) submitted the following joint resolution; which was referred to the Committee on Ways and Means

JOINT RESOLUTION

Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to Contributions in Exchange for State or Local Tax Credits.

That Congress disapproves the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to Contributions in Exchange for State or Local Tax Credits (84 Fed. Reg. 27513 (June 13, 2019)), and such rule shall have no force or effect.