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 "Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit".

# Summary of SJRES 39 **What the Bill Would Do** This bill would block an Internal Revenue Service (IRS) rule regarding two tax credits for clean electricity. The credits—Section 45Y (for clean electricity production) and Section 48E (for clean electricity investment)—are tools the federal government uses to encourage renewable energy projects. If passed, this resolution would use the Congressional Review Act to disapprove the IRS's implementation rules for these credits, effectively preventing them from going into effect. **Who It Affects** The bill would primarily impact companies and investors in the renewable energy sector, including solar, wind, and other clean energy producers. It could also affect consumers who benefit from renewable energy development and the broader climate and energy policies.

The disapproval would prevent the tax incentives from being used as the IRS intended. **Current Status** The bill was introduced by Rep. Mike Lee (R-UT) in the 119th Congress and is currently in committee, meaning it has not yet been voted on by the full House or Senate. The bill has not advanced to a vote at this time.