Who it affects
- Wind and solar facility owners
- Internal Revenue Service
Stalled in the SenateOverturns a ruleEnergyTaxes
Cancellation of wind and solar tax rule
S.J.Res. 107 · Resolution · Introduced Feb. 12, 2026
This bill would cancel an IRS rule about construction start requirements tied to ending electricity tax credits for wind and solar facilities.
At a glance
Where it stands
A Senate vote to start debate failed 47 to 53 on March 25.
How South Carolina voted
Lobbying and money
No lobbying reported yet
Lobbyists report every three months, about 20 days after each quarter ends. We have January 2025 through September 2026 reports. Newer reports will be added once filed and published.
What it would do
- The bill would cancel IRS Notice 2025-42, leaving the rule with no legal effect.
- The rule addresses construction start requirements for wind and solar facilities.
- Those requirements relate to ending tax credits for producing clean electricity and investing in clean electricity facilities.
Written with AI from the official bill text, because no CRS summary is available. Read the bill text ↗
How South Carolina voted
Senate vote
Vote to start debate
March 25, 2026 · Rejected 47 to 53
- Republicans
- 0 yes
- 53 no
- Democrats
- 45 yes
- 0 no
- Independents
- 2 yes
- 0 no
Groups that lobbied on it and gave to SC's members
PAC, lobbyist campaign and qualifying employee money this election, shown separately and never added together. Lobbying reports name the bills a group worked on, not which side it took.
No lobbying reported yet. Lobbyists report every three months, about 20 days after each quarter ends. We have January 2025 through September 2026 reports. Newer reports will be added once filed and published.
Official record
Official title, sponsor and status
- Official 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".
- Sponsor
- Sen. Cortez Masto, Catherine (D-NV)
- Introduced
- Feb. 12, 2026
- Cosponsors
- 4
- Committees
- Senate Finance Committee
- Latest action
- March 25, 2026 · Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 53. Record Vote Number: 70.
Official summary from the Congressional Research Service
Congress hasn't published an official summary.
Summary on Congress.gov ↗Everyone who lobbied on this bill (0 groups)
No lobbying report we have loaded names this bill. That doesn't mean no lobbying took place.
Lobbyists report every three months, about 20 days after each quarter ends. We have January 2025 through September 2026 reports. Newer reports will be added once filed and published. Reports for October through December 2026 are due January 20, 2027.