This joint resolution proposes to exercise congressional disapproval, under chapter 8 of title 5, United States Code, of a specific rule promulgated by the Internal Revenue Service. The rule in question pertains to the implementation of Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit , which are significant tax incentives for clean energy. If this resolution is passed by both chambers of Congress and signed into law, the identified IRS rule, published in the Federal Register on January 15, 2025, would be rendered without any legal force or effect. This action would effectively prevent the IRS from implementing its proposed regulations regarding these clean electricity tax credits.