S.J.Res. 39 is a congressional disapproval resolution that would reject an Internal Revenue Service rule governing two federal tax credits for clean electricity: the Section 45Y Production Credit (which incentivizes generating clean electricity) and the Section 48E Investment Credit (which incentivizes purchasing clean electricity equipment). The rule being challenged was issued by the IRS on January 15, 2025, and if Congress approves this resolution, the rule would be invalidated and have no legal effect. The resolution was introduced by Senator Lee and referred to the Senate Finance Committee in March 2025. This type of action uses Congress's authority under federal law to overturn agency regulations, effectively preventing the IRS from enforcing these clean electricity credit rules unless Congress allows them to be reinstated or the IRS issues a revised rule.