U.S. Senate · February 10, 2026
Roll call 35 · 119th Congress, session 2
S.J.Res. 95 — 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…
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 51 no
The Senate said no · recorded as “Motion to Proceed Rejected”
Needed a simple majority — more than half of those voting.
What was being voted on
119-SJRES-95 — 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".
This joint resolution aims to express congressional disapproval of a specific rule submitted by the Internal Revenue Service. The rule in question is titled "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships" (IRS Notice 2025-28). If passed, the resolution would ensure that this specific rule has no force or effect. The resolution was introduced by Mr. Wyden, with Mr. King and Mr. Peters as co-sponsors.
