S.J.Res. 107 · 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".

Legislation· Mar 2026

S.J.Res. 107 Procedural vote, hasn't passed

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".

Would block the rule tightening when wind and solar projects qualify for clean energy tax credits.

Tradeoff

Would reject the 's tighter timeline for when a wind or solar facility must begin construction to keep its federal tax credit. The rule is meant to prevent speculative claims on credits not yet earned.

What's in it

See official bill text

The Senate voted to reject a to this resolution on March 25, 2026, with the motion failing 47-53.

Senate
Introduced
(Feb 12, 2026)
Senate
Committee on Finance(Feb 12, 2026)
Senate
Taken away from the Committee on Finance
Discharged by petition(Mar 19, 2026)
A petition forced the committee to release the bill without acting on it.
Senate
On the
Motion to Proceed to S.J. Res. 107
Motion to Proceed Rejected(Roll #70 · Mar 25, 2026)
47 yeanay 53

Recently introduced · no floor action yet