S.J.Res. 95 — 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 "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships".

S.J.Res. 95 — 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 "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships". | JustPolicyThe purpose of this legislative text is to formally disapprove a specific rule issued by the Internal Revenue Service (IRS) regarding the Corporate Alternative Minimum Tax (AMT) as it applies to partnerships. The resolution aims to prevent this IRS rule from taking effect, indicating that Congress believes the rule is not appropriate or beneficial.