What is the official ID of this bill?

The official print number for this legislation is SJRES 107.

When did the legislative process begin?

The process officially started on 2026-02-12.

Where can I read the full text of this legislation?

The full official text is available at: https://www.congress.gov/119/bills/sjres107/BILLS-119sjres107pcs.htm

Where is the official voting record?

The official roll call vote is recorded at: https://www.senate.gov/legislative/LIS/roll_call_votes/vote1192/vote_119_2_00070.xml

Is this summary verified?

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

Who is the primary sponsor?

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

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

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.

Analysis and Potential Impact of SJRES 107

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. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

Resolution to block IRS rules on wind and solar tax credits

Q: 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.

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

Placed on Calendar

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Status:

Failed

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Additional Information

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".

Print number: 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

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