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S.J.Res. 107

U.S. Senate•Introduced

Summary

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"”, was introduced in the Senate on Feb 12, 2026 by Sen. Catherine Cortez Masto (D) with 4 co-sponsors. It last saw action on Mar 25, 2026: Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 70.

Record

Text

S.J.Res. 107 has 4 co-sponsors and 1 roll call.

sjr107/introduced-in-senate.txt
119 SJ 107 IS: 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”.
 U.S. Senate
 2026-02-12
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 IIA  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 , and  Mr. Wyden ) introduced the following joint resolution; which was read twice and referred to the  Committee on Finance    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.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2026-02-12
  2. Passed Senate
  3. Passed House
  4. Conference
  5. To President
  6. Became Law

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".

Sponsors

Sen. Catherine Cortez Masto (D) sponsors S.J.Res. 107, and 4 members have co-sponsored it, 2 of them from the day it was introduced.

Committees

S.J.Res. 107 went before 1 committee: Finance.

Finance
Finance
Discharged From · Mar 19, 2026 · 902 Bills

Actions

S.J.Res. 107 has taken 6 actions since Feb 12, 2026, the latest on Mar 25, 2026.

ChamberAction
Mar 25, 2026
Senate
Motion to proceed to consideration of measure made in Senate. (CR S1599)
Mar 25, 2026
Senate
Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 70.Senate roll call 70 47–53
Mar 19, 2026
Senate
Senate Committee on Finance discharged, by petition, pursuant to 5 U.S.C. 802(c).Finance Committee
Mar 19, 2026
Senate
Placed on Senate Legislative Calendar under General Orders. Calendar No. 363.
Feb 12, 2026
Senate
Read twice and referred to the Committee on Finance.Finance Committee

Votes

S.J.Res. 107 went to 1 roll call in the Senate, the latest on Mar 25, 2026 at 47–53.

ChamberQuestion
Yea
Nay
Mar 25, 2026
Senate
On the Motion to Proceed
47
53

Titles

S.J.Res. 107 goes by 2 titles.

  • 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". — Official Title as Introduced
  • 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". — Display Title

Classification

The Congressional Research Service files S.J.Res. 107 under Taxation, one of its 31 policy areas, and gives it 6 legislative subjects.

CRS Subjects

CRS assigns every bill one policy area from its 31; S.J.Res. 107’s is Taxation.

sjres107/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Legislative Subjects

S.J.Res. 107 carries 6 of CRS’s legislative subjects, from Administrative law and regulatory procedures to Internal Revenue Service (IRS).

sjres107/subjects.txt
Administrative law and regulatory proceduresAlternative and renewable resourcesClimate change and greenhouse gasesCongressional oversightElectric power generation and transmissionInternal Revenue Service (IRS)

Source: congress.gov · legiscan.com