This joint resolution would block an Internal Revenue Service rule that establishes requirements for when wind and solar energy projects must begin construction to qualify for federal clean electricity tax credits. The resolution uses the Congressional Review Act to disapprove IRS Notice 2025-42, which apparently set stricter "beginning of construction" standards that would terminate clean electricity production and investment tax credits for certain wind and solar facilities. If passed, this resolution would prevent the IRS rule from taking effect, potentially allowing more renewable energy projects to continue qualifying for these federal tax incentives. The legislation was introduced by Senator Cortez Masto and several Democratic colleagues in February 2026, with the Finance Committee discharged in March 2026, suggesting urgency in addressing the IRS rule before it impacts the renewable energy industry.