S.J.Res. 95: 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 "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships". · Congress Swing Tracker

S.J.Res. 95119th CongressTaxation

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 "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships".

Sponsored by Sen. Ron Wyden (D-OR) · 3 active : 2 Democrats, 1 Independent

Latest action: Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 51. Record Vote Number: 35. (CR S543)

Read the summary

Where it standsBefore the Senate

Hasn’t passed either chamber

Senate: next
House: not yet
President: not yet

7 senators score as swing votes

Summary

, via Congress.gov

Summary on Congress.gov

The Congressional Research Service has not published a summary of this bill yet.

Committees and subjects

Committees

Senate Committee on Finance · SenateDischarged from · Referred to

Subjects

Administrative law and regulatory procedures
Congressional oversight
Corporate finance and management
Internal Revenue Service (IRS)
Tax reform and tax simplification

Senate · 100 House · 433

Model

v3defaultv2

Directional: count only breaks toward the other party Why do scores change?

How the Senate breaks down

7Swing 70–100
62Middle 30–70
31Entrenched 0–30

Members fall into . All 100 senators have enough data to score.

Key players in the Senate

Ranked by swing score, 0–100 · swing-v2

Bars show each input from 0 to 100: ideology gap, scorecard gap, . is the seat’s partisan lean, and shows how much of the input data a score has.

1
Susan M. CollinsRepublican · Maine · Lean D+4On the ballot

Similar past votes, Senate

Earlier behind swing-v3’s input

Similar votes count toward swing-v3 in the Senate: total similarity weight 9.0 (needs 5.0).

S.J.Res. 95 · Feb 10, 2026 · Roll call 694On the Motion to ProceedA 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 "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships".
Motion to Proceed RejectedSame bill×3.0
S.J.Res. 107 · Mar 25, 2026 · Roll call 729On the Motion to ProceedA 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".
Motion to Proceed RejectedShared subjects×1.0
H.J.Res. 25 · Mar 26, 2025 · Roll call 151On the Joint ResolutionA 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 "Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales".
Joint Resolution PassedShared subjects×1.0
H.J.Res. 25 · Mar 26, 2025 · Roll call 150On the Motion to ProceedA 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 "Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales".
Motion to Proceed Agreed toShared subjects×1.0
S.J.Res. 3 · Mar 4, 2025 · Roll call 102On the Joint ResolutionA 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 "Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales".
Joint Resolution PassedShared subjects×1.0
S.J.Res. 3 · Mar 4, 2025 · Roll call 101On the Motion to ProceedA 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 "Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales".
Motion to Proceed Agreed toShared subjects×1.0
S. 3385 · Dec 11, 2025 · Roll call 644On the Cloture MotionA bill to amend the Internal Revenue Code of 1986 to extend the enhancement of the health care premium tax credit.
Cloture Motion RejectedSame policy area×0.5
H.R. 7024 · Aug 1, 2024 · Roll call 582On Cloture on the Motion to ProceedA bill to make improvements to the child tax credit, to provide tax incentives to promote economic growth, to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United States, to provide tax relief with respect to certain Federal disasters, to make improvements to the low-income housing tax credit, and for other purposes.
Cloture on the Motion to Proceed RejectedSame policy area×0.5

Cosponsors

3 active

Show all 3 cosponsors

How the swing score works

Ideology gapHow far a member’s DW-NOMINATE voting score sits from their party’s median in the same chamber.

Scorecard gapHow far their Heritage Action and LCV ratings stray from their party’s average, using the groups’ votes on similar bills where available.

Cross-pressureHow strongly their district or state leans toward the other party, from our own computed partisan lean.

Similar votesHow often they voted against their own party on earlier roll calls about this bill or similar ones.

Committee bonusMembers of the committees handling the bill decide whether it moves, so they get a boost.

Cosponsor checkThe sponsor and active cosponsors have already committed, so they drop toward entrenched.