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".

Sponsor: Catherine Cortez Masto (Democratic-NV)February 12, 2026

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Introduced

In Committee

Passed One Chamber

Passed Both Chambers

Signed into Law

Read twice and referred to the Committee on Finance.

Bill Blocks IRS Rule on Wind and Solar Tax Credits

This bill would cancel an IRS rule (Notice 2025-42) that sets requirements for wind and solar projects to get tax credits. If passed, the rule would no longer be in effect, changing how these projects qualify for tax help.

What Would Change

Currently, an IRS rule (Notice 2025-42) sets specific requirements for when wind and solar projects must begin construction. These requirements are for projects to qualify for certain tax credits. If this bill passes, that IRS rule would be canceled and would no longer have any legal power.

Key Provisions

Blocks an Internal Revenue Service rule (Notice 2025-42) about the "Beginning of Construction Requirements" for wind and solar facilities.

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SJRES 107 · 119th Congress · February 12, 2026 · AI Summary by gemini-2.5-flash · 10/10

Party	Yes	No
Republicans	1	49
Democrats	44	0
Independents	2	0

Party	Yes	No
Republicans	1	49
Democrats	44	0
Independents	2	0

What Would Change

Key Provisions

Party Breakdown

Vote Details

Lobbying Activity

Party Breakdown

Vote Details