S.J.Res. 107Senate119th Congress (2025-2027)In Committee

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".

Introduced February 12, 2026

AI-Generated Summary

Updated February 14, 2026 at 4:22 AM UTC

This joint resolution tells the IRS that Congress does not approve its new rule on when wind and solar projects are considered to have begun construction for the purpose of ending clean electricity production and investment tax credits. By rejecting the rule, the resolution keeps the existing rules for those tax credits in place and prevents the new requirements from taking effect. The measure mainly impacts developers of wind and solar facilities that rely on these federal tax incentives.

Key Provisions

  • Congress formally disapproves the IRS Notice 2025‑42, which set new "beginning of construction" criteria for ending clean electricity production and investment credits for eligible wind and solar projects.
  • The disapproved rule is declared to have no legal force or effect.

Legislative Activity

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5 earlier actions
SenateFloor Latest Action

Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 70.

March 25, 2026

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SenateIntro Referral

Introduced in Senate

February 12, 2026

SenateIntro Referral

Read twice and referred to the Committee on Finance.

February 12, 2026

SenateCommittee

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

March 19, 2026

SenateCalendars

Placed on Senate Legislative Calendar under General Orders. Calendar No. 363.

March 19, 2026

SenateFloor

Motion to proceed to consideration of measure made in Senate. (CR S1599)

March 25, 2026

SenateFloor

Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 70.

March 25, 2026

Floor Debate

14 members

What members said about S.J.Res. 107 on the floor

5 Republicans8 Democrats1 Independent
Bernie Moreno
Sen. Bernie MorenoR-OH · Mar 25, 2026

Mr. President, I want to point out these are just texts that allow us to do certain motions here, and I don't need this for the moment. I want to speak to you--honestly, speak to my Democrat…

Mark R. Warner
Sen. Mark R. WarnerD-VA · Mar 25, 2026

Mr. President, I rise today nearly a month into President Trump's ill-advised war of choice in Iran, which has obviously destabilized the region, disrupted global supply chains, degraded our…

John Cornyn
Sen. John CornynR-TX · Mar 25, 2026

Mr. President, as you and we can all see, the cherry blossoms are popping out along the Potomac River and around the Capitol and are approaching peak bloom. We all know what comes next; we get a lot…

Richard J. Durbin
Sen. Richard J. DurbinD-IL · Mar 25, 2026

Mr. President, not once, not twice, 10 times we Democrats have brought to the floor of the Senate an opportunity to restore all of the appropriations in the Department of Homeland Security but for…

John Barrasso
Sen. John BarrassoR-WY · Mar 25, 2026

Mr. President, I come to the floor today having heard the minority leader talk about the ongoing problem that the country is seeing before their very eyes, which is the shutdown of the Department of…

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Jeff Merkley
Sen. Jeff MerkleyD-OR · Mar 25, 2026

Mr. President, reserving the right to object. Mr. President, I appreciate that my colleague from Ohio has come to the floor and said: Wouldn't it be great if we ensure that a paycheck is written for…

Charles E. Schumer
Sen. Charles E. SchumerD-NY · Mar 25, 2026

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, this morning, Democrats sent Republicans our counteroffer on legislation to reopen DHS, pay TSA…

Catherine Cortez Masto
Sen. Catherine Cortez MastoD-NV · Mar 25, 2026

Mr. President, I don't have to stand here and tell Nevadans that energy prices are high. They see it every day at the gas pump and on their electricity bill statements. In the United States, the…

John Thune
Sen. John ThuneR-SD · Mar 25, 2026

Mr. President, I move to proceed to Calendar No. 311, H.R. 7147. Mr. President, we are on day 40 of Democrats' shutdown of Department of Homeland Security--day 40. And that is on top of Democrats'…

Ron Wyden
Sen. Ron WydenD-OR · Mar 25, 2026

Mr. President, before he leaves the floor, let me thank my colleague from California for very important remarks with respect to this issue. And I am very pleased to be able to join Leader Schumer and…

Alex Padilla
Sen. Alex PadillaD-CA · Mar 25, 2026

Mr. President, I will try to truncate my remarks. I know we have a vote coming up at 2 o'clock. I will try to keep the floor running on time. I rise today in support of my colleague's effort to…

Mike Crapo
Sen. Mike CrapoR-ID · Mar 25, 2026

Mr. President, I rise in opposition to S.J. Res. 107. The resolution seeks to overturn a Trump administration IRS notice intended to prevent abuse of the forthcoming phasedown of tax credits for wind…

John Thune
Sen. John ThuneR-SD · Mar 25, 2026

Mr. President, I move to proceed to the motion to reconsider the cloture vote from March 12 on the motion to proceed to Calendar No. 311, H.R. 7147. Mr. President, I move to reconsider the cloture…

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Richard J. Durbin
Sen. Richard J. DurbinD-IL · Mar 25, 2026

Mr. President, reserving right to object. I say to my colleague from Ohio, I believe you are sincere. I believe you want to find a solution. I share that feeling. There is a provision in this, which…

Chris Van Hollen
Sen. Chris Van HollenD-MD · Mar 25, 2026

Mr. President, I know we are waiting for the Senator from Nevada to come to the floor to make a few remarks, and I want to thank Senator Wyden for his remarks. I am just looking around the floor here…

Catherine Cortez Masto
Sen. Catherine Cortez MastoD-NV · Mar 25, 2026

Mr. President, I move to proceed to Calendar No. 363, S.J. Res. 107. I ask for the yeas and nays. I suggest the absence of a quorum. Mr. President, I ask unanimous consent that the order for the…

Bernard Sanders
Sen. Bernard SandersI-VT · Mar 25, 2026

This is totally sincere. I think you are a good man. I really do. I am probably not supposed to say that.

Bill Text

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Placed on Calendar SenateIssued March 19, 2026

IIA

Calendar No. 363

119th CONGRESS

2d Session

S. J. RES. 107

IN THE SENATE OF THE UNITED STATES

February 12, 2026

Ms. Cortez Masto (for herself, Mr. Schumer, Mr. Wyden, Mr. Whitehouse, and Mr. Kim) introduced the following joint resolution; which was read twice and referred to the Committee on Finance

March 19, 2026

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 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.

That Congress disapproves 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 (Internal Revenue Service Notice 2025–42), and such rule shall have no force or effect.

March 19, 2026

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