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 Summary: SJRES 107 **What the Bill Would Do** This bill would block an Internal Revenue Service (IRS) rule about tax credits for wind and solar energy projects. Specifically, it targets IRS regulations defining when construction must "begin" on renewable energy facilities to qualify for federal tax credits. If passed, the bill would overturn the IRS rule, effectively rejecting the agency's interpretation of when projects become eligible for these tax incentives. **Who It Affects** The rule primarily impacts developers and companies building wind and solar power projects, as it determines whether their facilities qualify for valuable federal tax credits established to encourage clean energy development.

The decision also affects consumers and the energy market, since tax credits influence which renewable energy projects get built. **Current Status and Key Details** The bill was introduced by Senator Catherine Cortez Masto (D-Nevada) and is currently in committee, meaning it has not yet been voted on by the full Senate. This type of resolution uses a congressional procedure called the "Congressional Review Act," which allows Congress to disapprove of federal agency rules within a limited timeframe.