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".

S.J.Res. 107 would reject a recent Internal Revenue Service rule that tightened the definition of "beginning of construction" for wind and solar energy projects seeking federal tax credits. Under a 2025 law, these projects must begin construction by July 4, 2026, or be placed in service by the end of 2027 to qualify for credits. The IRS then issued new guidance requiring developers to demonstrate actual physical construction work has started, eliminating the previous "5 percent safe harbor" that allowed projects to qualify by spending just 5 percent of total costs. If enacted, this resolution would restore the older, more flexible standards, making it easier for developers to meet the deadline and qualify for the credits. Supporters argue the stricter IRS rule will block many planned wind and solar projects and raise clean energy costs, while opponents contend the stricter standard prevents abuse of the tax credit program. The resolution has passed committee review and is eligible for a Senate floor vote.