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".

Where it stands

1. Introduced Done · Nov 18, 2025
2. Committee Done · Nov 18, 2025
3. Passed Senate Not yet
4. Passed House Not yet
5. President Not yet
6. Law Not yet

From the official actions on Congress.gov.

Key points

What it changes

A plain-language summary isn't ready yet. The official summary below describes the bill.

Who it affects

A plain-language summary isn't ready yet. The official summary below describes the bill.

What it costs

No cost estimate yet.

Where it stands

Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 51. Record Vote Number: 35. (CR S543) (Feb 10, 2026)

What happens next

A committee would usually act on it before the full Senate votes.

Official summary

Recorded votes

1. SENATEProceduralFeb 10, 2026 · roll call 35

   On the Motion to Proceed: Motion to Proceed Rejected (47–51)

   This vote set how the bill is debated. It is not a vote for or against the bill.
   Votes by party

   How each party voted on roll call 35

   Party	Yes	No	Present	Did not vote	Share voting Yes
   Democratic	44	0	0	1
   Republican	1	51	0	1
   Independent	2	0	0	0

   Party totals from the official roll call.

   Map: how each state voted

   All voted YesSplitAll voted NoNo Yes or No votes

   Each state is shaded by the share of its senators who voted Yes, out of those who voted Yes or No. Colors show the vote, not party.

   U.S. Senate roll call vote (data via Voteview, UCLA) ↗ — includes how every member voted

Vote types come from the official question text. How we label votes

Legislative history

1. Feb 10, 2026Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 51. Record Vote Number: 35. (CR S543)
2. Dec 18, 2025Placed on Senate Legislative Calendar under General Orders. Calendar No. 297.
3. Dec 18, 2025Senate Committee on Finance discharged, by petition, pursuant to 5 U.S.C. 802(c).
4. Dec 18, 2025Senate Committee on Finance discharged, by petition, pursuant to 5 U.S.C. 802(c).
5. Nov 18, 2025Read twice and referred to the Committee on Finance.
6. Nov 18, 2025Introduced in Senate