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 "Beginning of Construction Requirements for Purposes of the Termination of Clean Electricity Production Credits and Clean Electricity Investment Credits for Applicable Wind and Solar Facilities".

This joint resolution proposes congressional disapproval of a rule submitted by the Internal Revenue Service (IRS) under the authority of chapter 8 of title 5, United States Code. The specific IRS rule, identified as Notice 2025-42, pertains to the "Beginning of Construction Requirements" for determining the termination of clean electricity production credits and clean electricity investment credits for applicable wind and solar facilities.

By disapproving this rule, Congress intends to prevent its implementation and ensure it has no force or effect. This action directly challenges the IRS's established criteria for when construction begins, which impacts the eligibility and duration of significant tax incentives for renewable energy projects.