S.J.Res. 95
U.S. Senate•Introduced
Summary
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 Alternative Minimum Tax to Partnerships"”, was introduced in the Senate on Nov 18, 2025 by Sen. Ron Wyden (D) with 3 co-sponsors. It last saw action on Feb 10, 2026: Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 51. Record Vote Number: 35. (CR S543).
Record
Text
S.J.Res. 95 has 3 co-sponsors and 1 roll call.
Tracker
The tracker indicates the progress of this legislation as it moves through the legislative process.
- Introduced2025-11-18
- Passed Senate
- Passed House
- Conference
- To President
- 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 "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships".
Sponsors
Sen. Ron Wyden (D) sponsors S.J.Res. 95, and 3 members have co-sponsored it.
Committees
S.J.Res. 95 went before 1 committee: Finance.
Actions
S.J.Res. 95 has taken 5 actions since Nov 18, 2025, the latest on Feb 10, 2026.
| Chamber | Action | |||
|---|---|---|---|---|
Feb 10, 2026 | Senate | Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 51. Record Vote Number: 35. (CR S543)Senate roll call 35 47–51 | ||
Dec 18, 2025 | Senate | Senate Committee on Finance discharged, by petition, pursuant to 5 U.S.C. 802(c).Finance Committee | ||
Dec 18, 2025 | Senate | Placed on Senate Legislative Calendar under General Orders. Calendar No. 297. | ||
Nov 18, 2025 | Senate | Read twice and referred to the Committee on Finance.Finance Committee | ||
Nov 18, 2025 | — | Introduced in Senate |
Votes
S.J.Res. 95 went to 1 roll call in the Senate, the latest on Feb 10, 2026 at 47–51.
| Chamber | Question | Yea | Nay | |||
|---|---|---|---|---|---|---|
Feb 10, 2026 | Senate | On the Motion to Proceed | 47 | 51 |
Titles
S.J.Res. 95 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 "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships". — 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 "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships". — Display Title
Lobbying
2 clients hired 2 firms and 2 registered lobbyists who named S.J.Res. 95 in 2 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.
Filed under Taxation/Internal Revenue Code, Banking, Budget/Appropriations, Defense, Energy/Nuclear, Environment/Superfund, Foreign Relations, Homeland Security.
Clients
Who paid to be heard, by how many filings named the bill.
Firms
Registrants who filed on the bill, by filings.
Lobbyists
Named on the filings that cite the bill.
Filings
The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.
Classification
The Congressional Research Service files S.J.Res. 95 under Taxation, one of its 31 policy areas, and gives it 5 legislative subjects.
CRS Subjects
CRS assigns every bill one policy area from its 31; S.J.Res. 95’s is Taxation.
Legislative Subjects
S.J.Res. 95 carries 5 of CRS’s legislative subjects, from Administrative law and regulatory procedures to Tax reform and tax simplification.
Source: congress.gov · legiscan.com