Catherine Cortez Masto (D-NV)
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".
A Democratic resolution with 4 Democratic cosponsors · See all 4 cosponsors
Last activity — Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 70.
Introduced, nothing more yet
Formally proposed, and not yet handed to a committee.
Nearly every bill is sent to a committee within days. Introduction alone is not a sign of support, of momentum, or of any likelihood of passing — any member may introduce any bill.
Its path through Congress
- Introduced
How Congress voted
- See who voted how →A vote on whether to start debating something · 03/25/2026
What this bill would do
This joint resolution seeks to disapprove a specific rule submitted by the Internal Revenue Service. The rule in question involves "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." If passed, the resolution dictates that the rule shall have no force or effect. The resolution was introduced by Ms. Cortez Masto and several others.
Yes· 3 of 8
- Scored +5
Does this cut taxes for small businesses?
The resolution opposes restrictions on the timing requirements for clean electricity tax credits, which may facilitate easier access to these credits for businesses.
- Scored +5
Does this put more money into wind, solar and other renewable power?
The resolution seeks to disapprove IRS rules regarding the commencement of construction for wind and solar tax credits, which helps protect the availability of these renewable energy incentives.
- Scored +4
Does this make it easier to run a small business?
The bill seeks to prevent the implementation of specific IRS requirements that could impact the eligibility of renewable energy projects for tax credits.
The opposite
No question was scored the opposite.
What Congress actually voted on
One recorded vote has been taken on this bill.
- The Senate: a vote on whether to start debating something This decides only whether the chamber takes the measure up at all. Nothing about the measure itself has been decided when it passes. Blocked 47 yes · 53 no
03/25/2026 · Roll call 70 · recorded as “On the Motion to Proceed S.J.Res. 107”
Who it would affect, and how
Potential Positive Impacts for People
The provided text does not list any specific positive outcomes or benefits for individuals or groups of people.
Potential Negative Impacts for People
The provided text does not list any specific negative consequences or burdens for individuals or groups of people.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Economy And Finance
- Does this cut taxes for small businesses? — The resolution opposes restrictions on the timing requirements for clean electricity tax credits, which may facilitate easier access to these credits for businesses. Does this make it easier to run a small business? — The bill seeks to prevent the implementation of specific IRS requirements that could impact the eligibility of renewable energy projects for tax credits. Is this likely to create jobs? — By opposing restrictive construction requirements for renewable energy credits, the bill may support continued investment in the wind and solar industries.
- Demographic And Interest Groups
- Would business owners be better off under this? — The bill opposes IRS rules that dictate the construction requirements for renewable energy production and investment credits, potentially benefiting energy sector business owners. Would people in rural areas be better off under this? — By supporting the stability of wind and solar tax credits, the bill may benefit rural areas where these energy projects are frequently located.
- Environment Energy And Infrastructure
- Does this put more money into wind, solar and other renewable power? — The resolution seeks to disapprove IRS rules regarding the commencement of construction for wind and solar tax credits, which helps protect the availability of these renewable energy incentives.
- Governance And Ideology
- Does this leave more decisions to the states? — The use of the Congressional Review Act to disapprove a federal agency rule represents an exercise of legislative oversight over executive rulemaking. Does this make what the government does easier for the public to see? — The resolution is a formal mechanism used by Congress to exercise its oversight authority over agency regulations.
- 3/25/2026
- Motion to proceed to consideration of measure made in Senate. (CR S1599)
- Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 70.
- 3/19/2026
- Senate Committee on Finance discharged, by petition, pursuant to 5 U.S.C. 802(c).
- Placed on Senate Legislative Calendar under General Orders. Calendar No. 363.
- 3/5/2026
- 1 Cosponsor added.
- 3/4/2026
- 1 Cosponsor added.
- 2/12/2026
- Read twice and referred to the Committee on Finance.
- 2 Cosponsors added.
- Introduced in Senate
Andy KimDemocrat · New Jersey
Charles SchumerDemocrat · New York
Ron WydenDemocrat · Oregon
Sheldon WhitehouseDemocrat · Rhode Island