This joint resolution is Congress's way of rejecting a rule that the Internal Revenue Service created in 2025. The IRS rule dealt with when wind and solar energy projects are considered to have started construction—an important detail because it affects whether those projects can claim federal tax credits for clean electricity production and investment. These tax credits are valuable incentives that help make renewable energy projects more affordable. By passing this resolution, Congress is saying the IRS rule doesn't apply and has no legal effect. This means the previous rules about when construction begins for wind and solar projects would continue to apply instead. The resolution was introduced by Senator Cortez Masto and others in February 2026 and moved quickly through the Senate Finance Committee, being placed on the calendar in March 2026. This type of action is called a "Congressional Review Act" disapproval, which is a special process Congress can use to overturn rules created by federal agencies.

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".