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S.J.Res. 50Senate116th Congress (2019-2021)Failed

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, Department of the Treasury, relating to "Contributions in Exchange for State or Local Tax Credits".

Sponsored by Charles E. SchumerSen. Charles E. Schumer (D-NY)
Introduced July 16, 2019

AI-Generated Summary

Updated April 14, 2026 at 7:18 AM UTC

This joint resolution tells the Treasury and the IRS that Congress does not approve the agency’s rule on “contributions in exchange for state or local tax credits.” By disapproving the rule, Congress aims to stop it from being applied, affecting donors, charities, and any programs that use state or local tax credits tied to charitable contributions.

Key Provisions

  • Congress formally disapproves the IRS rule (84 Fed. Reg. 27513, June 13, 2019) concerning contributions in exchange for state or local tax credits.
  • The disapproved rule is declared to have no force or effect, meaning it cannot be enforced.

Legislative Activity

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9 earlier actions
SenateFloor Latest Action

Failed of passage in Senate by Yea-Nay Vote. 43 - 52. Record Vote Number: 331.

View vote Failed

October 23, 2019

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SenateIntro Referral

Introduced in Senate

July 16, 2019

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text: CR S4859)

Finance Committee

July 16, 2019

SenateCommittee

Senate Committee on Finance discharged by petition pursuant to 5 U.S.C. 802(c).

Finance Committee

October 22, 2019

SenateCalendars

Placed on Senate Legislative Calendar under General Orders. Calendar No. 258.

October 22, 2019

SenateFloor

Motion to proceed to consideration of measure made in Senate. (CR S5952)

October 22, 2019

SenateFloor

Motion to proceed to consideration of measure agreed to in Senate by Voice Vote.

October 22, 2019

SenateFloor

Measure laid before Senate by motion. (consideration: CR S5952)

October 22, 2019

SenateFloor

Considered by Senate. (consideration: CR S6053, S6060, S6067-6071, S6079-6080)

October 23, 2019

SenateFloor

Failed of passage/not agreed to in Senate: Failed of passage in Senate by Yea-Nay Vote. 43 - 52. Record Vote Number: 331.

View vote Failed

October 23, 2019

SenateFloor

Failed of passage in Senate by Yea-Nay Vote. 43 - 52. Record Vote Number: 331.

View vote Failed

October 23, 2019

Voting History

1 vote recorded • Roll call available

SENATE

Roll Call Available

October 23, 2019 at 3:06 PM

On the Joint Resolution S.J.Res. 50

Majority required: 1/2 (50%)

Failed

43 - 52

Floor Debate

1 member

What members said about S.J.Res. 50 on the floor

1 Democrat
Charles E. Schumer
Sen. Charles E. SchumerD-NY · Jul 16, 2019

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

Record
Charles E. Schumer
Sen. Charles E. SchumerD-NY · Jul 16, 2019

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

Record

Bill Text

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Placed on Calendar SenateIssued October 22, 2019

IIA

Calendar No. 258

116th CONGRESS

1st Session

S. J. RES. 50

IN THE SENATE OF THE UNITED STATES

July 16, 2019

Mr. Schumer (for himself, Mr. Wyden, Mr. Menendez, Mrs. Gillibrand, Mr. Booker, Mr. Blumenthal, Mrs. Murray, Mr. Murphy, Mr. Merkley, Mr. Van Hollen, Mr. Durbin, Ms. Duckworth, and Mr. Carper) introduced the following joint resolution; which was read twice and referred to the Committee on Finance

October 22, 2019

Committee discharged by petition, pursuant to 5 U.S.C. 802(c), and placed on the calendar

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.

October 22, 2019

Committee discharged by petition, pursuant to 5 U.S.C. 802(c), and placed on the calendar