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".

This joint resolution seeks to overturn a rule created by the Internal Revenue Service that provides simplified guidance on how the corporate alternative minimum tax applies to partnerships. Congress has a process that allows it to formally disapprove and cancel federal agency rules, and this resolution would use that process to block this particular IRS rule from taking effect. No official summary is available for this bill.

Your Vote