The record

LegislationLegislation· Feb 2026
S.J.Res. 95 Procedural vote, hasn't passed

Sponsored by Ron Wyden (D)

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".

Would block an rule simplifying how the corporate applies to partnerships.

Tradeoff

Rejects an guidance that eases corporate compliance for partnerships. The rule's supporters say it simplifies tax administration; opponents say it undermines the tax's intended scope.

What's in it

See official bill text

The Senate voted to block consideration of this resolution on February 10, 2026. A failed 47–51, leaving the bill stalled.

  1. Senate

    Introduced

    (Nov 18, 2025)

  2. Senate

    Committee on Finance(Nov 18, 2025)

  3. Senate

    Taken away from the Committee on Finance

    Discharged by petition(Dec 18, 2025)

    A petition forced the committee to release the bill without acting on it.

  4. Senate

    On the

    Motion to Proceed to S. J. Res. 95

    Motion to Proceed Rejected(Roll #35 · Feb 10, 2026)

    47 yeanay 51

Recently introduced · no floor action yet