This joint resolution would reject an Internal Revenue Service rule that updates user fees for estate tax closing letters. The rule, published in May 2025, would be voided if Congress approves this disapproval resolution, meaning the fee increase would not take effect. Estate tax closing letters are documents the IRS provides to confirm that an estate's tax liabilities have been settled, and the rule would have raised the fees individuals and estates pay to obtain these letters. This type of resolution uses Congress's power to overturn federal agency regulations through a streamlined process. No specific fee amounts or implementation dates are detailed in the resolution itself.