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S.J.Res. 95Failed

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".

Introduced: Nov 18, 2025

Latest action date: Feb 10, 2026

Latest development

Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 51. Record Vote Number: 35. (CR S543)

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Congress
119th Congress
Introduced
Nov 18, 2025
Recorded roll calls
1

Status detail: The latest Congress.gov action records a failed or rejected vote.

Plain-language overview

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Civixly topics

What this legislation is about

Civixly topics make federal and state legislation comparable. They are derived from the official CRS policy area and legislative subjects.

Official CRS policy area

Taxation

View 5 official legislative subjects
Administrative law and regulatory proceduresCongressional oversightCorporate finance and managementInternal Revenue Service (IRS)Tax reform and tax simplification

Committee activity

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Amendments

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No amendments are listed for this measure.

Checked against Congress.gov Sep 16, 2026.

Action timeline

Newest action first. Action language comes from the official Congress.gov record.

View full action timeline6 actions
  1. Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 51. Record Vote Number: 35. (CR S543)

    FloorSenate
  2. Placed on Senate Legislative Calendar under General Orders. Calendar No. 297.

    CalendarsSenate
  3. Senate Committee on Finance discharged, by petition, pursuant to 5 U.S.C. 802(c).

    DischargeSenate
  4. Senate Committee on Finance discharged, by petition, pursuant to 5 U.S.C. 802(c).

    CommitteeLibrary of Congress
  5. Read twice and referred to the Committee on Finance.

    IntroReferralSenate
  6. Introduced in Senate

    IntroReferralLibrary of Congress

Roll-call votes

Recorded House and Senate votes connected to this bill. Your representatives appear first when available.

Motion to Proceed Rejected (47-51)Feb 10, 2026Senate · Roll call 35

On the Motion to Proceed S.J.Res. 95

Vote source ↗
47 Yea51 Nay2 Not Voting
View 100 recorded positions
Markwayne MullinNay
Mitch McConnellNot Voting
Tina SmithNot Voting

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Sources: Congress.gov and official House and Senate vote records.

View data freshness details

Base metadata checked Sep 16, 2026 · Summary checked Sep 16, 2026 · Action timeline checked Sep 16, 2026 · Sponsorship checked Sep 16, 2026 · Topics checked Sep 16, 2026 · Committees checked Sep 16, 2026 · Status checked Sep 16, 2026 · Related bills checked Sep 16, 2026.