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 "Estate Tax Closing Letter User Fee Update".
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Committee
Latest Action · July 31, 2025
Read twice and referred to the Committee on Finance.
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.
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