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Resolution to block IRS rules on wind and solar tax credits

This resolution seeks to overturn IRS guidelines regarding when construction must begin for wind and solar projects to receive tax credits. If passed, the specific IRS rule will have no legal force or effect.
Key points
Disapproves IRS Notice 2025-42 regarding clean energy production and investment credits.
Cancels specific requirements for starting construction on wind and solar facilities.
Affects how renewable energy projects qualify for federal financial incentives.
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53%
VOTING RESULTS
2026-03-25
For 47
Against 53
Abstain 0
Full voting results open_in_new
Previous:
Placed on Calendar
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Status:
Failed
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Additional Information
Print number: 119_SJRES_107
Sponsor: Sen. Cortez Masto, Catherine [D-NV]
Process start date: 2026-02-12
Voting date: 2026-03-25
Voting no: 70
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: gemini-flash-latest
Source data: api.congress.gov
AI work logs for this document launch

OFFICIAL LEGAL TITLE

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".

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_SJRES_107.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2026-02-12.

What are the main provisions?

Key points include:

  • Disapproves IRS Notice 2025-42 regarding clean energy production and investment credits.
  • Cancels specific requirements for starting construction on wind and solar facilities.
  • Affects how renewable energy projects qualify for federal financial incentives.
What is the specific legal status?

The current status is Failed.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Where is the official voting record?

The official roll call vote is recorded at: voting record

Who is the primary sponsor?

The primary sponsor is Sen. Cortez Masto, Catherine [D-NV].

What is the latest detailed status?

The latest detailed status is: Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 70.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-02-14.

What is the impact of this bill?

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge.

CATEGORIES

Taxes Environment Economy