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".

Summary

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This joint resolution uses the Congressional Review Act to disapprove and nullify an IRS rule (Notice 2025-42). The rule sets strict "beginning of construction" requirements that would end clean electricity production and investment tax credits for certain wind and solar facilities. Key impacts: Benefits: Wind and solar developers and...

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Introduced(2/12/26)

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Passed House

Passed Senate

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