What is the official ID of this bill?

The official print number for this legislation is SJRES 95.

When did the legislative process begin?

The process officially started on 2025-11-18.

Where can I read the full text of this legislation?

The full official text is available at: https://www.congress.gov/119/bills/sjres95/BILLS-119sjres95pcs.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_00035.xml

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-23.

Who is the primary sponsor?

The primary sponsor is Sen. Wyden, Ron [D-OR].

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 - 51. Record Vote Number: 35. (CR S543)

Analysis and Potential Impact of SJRES 95

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.

Congress Seeks to Block Simplified Corporate Minimum Tax Rules for Partnerships

Q: What are the main provisions?

Key points include: Congress is voting to disapprove an IRS rule concerning the Corporate Alternative Minimum Tax (CAMT) application to partnerships. If successful, the rule simplifying tax calculations for large corporate partnerships will be voided, potentially increasing administrative burdens for these businesses.

Congress is attempting to nullify a new Internal Revenue Service (IRS) rule that aimed to simplify how large partnerships calculate the Corporate Alternative Minimum Tax (CAMT). If this resolution passes, the simplification guidance for these entities will be canceled. This action means large partnerships will likely face more complex or original rules for calculating this specific corporate tax.

Key points

Congress is voting to disapprove an IRS rule concerning the Corporate Alternative Minimum Tax (CAMT) application to partnerships.

If successful, the rule simplifying tax calculations for large corporate partnerships will be voided, potentially increasing administrative burdens for these businesses.

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52%

VOTING RESULTS

2026-02-10

For 47

Against 51

Abstain 0

Full voting results open_in_new

gavel

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 "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships".

Print number: SJRES 95

Sponsor: Sen. Wyden, Ron [D-OR]

Process start date: 2025-11-18

Voting date: 2026-02-10

Voting no: 35

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-2.5-flash-preview-09-2025

Source data: api.congress.gov

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