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".

Senate Joint Resolution

S.J.Res. 107

119th Congress

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".

In Committee

Introduced:Feb 12, 2026

Primary Sponsor

Catherine Cortez Masto

D - NV

Cosponsors

0

Quick Stats

Policy Area

Energy

Summary

Senator Cortez Masto has introduced a resolution to block new IRS rules that would restrict tax credits for wind and solar energy projects. The resolution uses Congressional Review Act powers to overturn IRS regulations that tighten the definition of when construction 'begins' for clean energy facilities, which determines whether these projects qualify for valuable tax incentives. This move aims to preserve easier access to renewable energy tax credits that help make wind and solar projects financially viable.

Latest Action

Read twice and referred to the Committee on Finance.

Introduced2/12/2026

StatusRead twice and referred to the Committee on Finance.

ChamberSenate

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Vote Prediction

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".

Senator Cortez Masto has introduced a resolution to block new IRS rules that would restrict tax credits for wind and solar energy projects. The resolution uses Congressional Review Act powers to overturn IRS regulations that tighten the definition of when cons

Community Breakdown

Pass

0%

Fail

0%

0 predictions

Senator Cortez Masto has introduced a resolution to block new IRS rules that would restrict tax credits for wind and solar energy projects. The resolution uses Congressional Review Act powers to overturn IRS regulations that tighten the definition of when construction 'begins' for clean energy facilities, which determines whether these projects qualify for valuable tax incentives. This move aims to preserve easier access to renewable energy tax credits that help make wind and solar projects financially viable.

Bill Number: 107
Introduced: 2/12/2026
Status: Read twice and referred to the Committee on Finance.
Policy Area: Energy

Data from Congress.gov

AI-generated summary

Fact Sheet

Title: 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".
Bill Number: 107
Sponsor: No sponsor
Status: Read twice and referred to the Committee on Finance.
Introduced: 2/12/2026
Summary: Senator Cortez Masto has introduced a resolution to block new IRS rules that would restrict tax credits for wind and solar energy projects. The resolution uses Congressional Review Act powers to overturn IRS regulations that tighten the definition of when construction 'begins' for clean energy facil

Data from Congress.gov

AI Summary

Plain-English explanation of this bill

Senator Cortez Masto has introduced a resolution to block new IRS rules that would restrict tax credits for wind and solar energy projects. The resolution uses Congressional Review Act powers to overturn IRS regulations that tighten the definition of when construction 'begins' for clean energy facilities, which determines whether these projects qualify for valuable tax incentives. This move aims to preserve easier access to renewable energy tax credits that help make wind and solar projects financially viable.

Last updated: 2/20/2026

Key Points

Main provisions of the bill

Blocks IRS rules that would make it harder for wind and solar projects to qualify for federal tax credits by imposing stricter 'beginning of construction' requirements
Uses the Congressional Review Act, a tool that allows Congress to overturn federal agency regulations with a simple majority vote
Protects clean electricity production credits and investment credits that incentivize renewable energy development
Could affect billions of dollars in renewable energy investments and the future pace of solar and wind farm construction across the United States
Currently has no cosponsors and faces an uncertain path through the Senate Finance Committee

How This Impacts Americans

Potential effects on citizens and communities

This resolution would primarily affect renewable energy developers, investors, and the communities where wind and solar projects are planned. If passed, it would make it easier for these projects to qualify for federal tax credits, potentially accelerating clean energy development and job creation in the sector. Consumers could benefit from increased renewable energy capacity leading to more stable electricity prices, while states pursuing clean energy goals would find it easier to attract investment in wind and solar facilities.

Policy Areas

Primary Policy Area

Energy

Scope & Jurisdiction

Jurisdiction Level

federal

Congressional Session

119th Congress

Citation Reference

107, 119th Congress (2026). "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".". Source: Voter's Right Platform. https://votersright.org/bills/119-sjres-107