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 "Estate Tax Closing Letter User Fee Update".

# Summary of SJRES 72 **What the Bill Does:** This resolution would block a new rule from the Internal Revenue Service (IRS) that increases fees for "estate tax closing letters"—documents the IRS issues to confirm that estate taxes have been paid when someone passes away. Under a congressional process called the "Congressional Review Act," Congress can disapprove of new government agency rules within a limited timeframe. If passed, this resolution would prevent the IRS fee increase from taking effect. **Who It Affects:** The rule primarily affects families dealing with estates of deceased people, as well as lawyers, accountants, and other professionals who help settle estates.

The fee increase would make it more expensive to obtain these closing letters, which are often necessary to complete the estate settlement process and distribute assets to heirs. **Current Status:** The bill was introduced by Senator Sheldon Whitehouse (D-RI) in the 119th Congress and is currently in committee, meaning it has not yet been voted on by the full Senate or House. Whether it advances depends on committee action and broader congressional priorities.