legislation
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
34 rows where bill_type = "sjres" and policy_area = "Taxation" sorted by introduced_date descending
This data as json, CSV (advanced)
Suggested facets: latest_action_text, sponsor_name, sponsor_bioguide_id, cosponsor_count, summary_text, update_date, introduced_date (date), latest_action_date (date)
| bill_id | congress | bill_type | bill_number | title | policy_area | introduced_date ▲ | latest_action_date | latest_action_text | origin_chamber | sponsor_name | sponsor_state | sponsor_party | sponsor_bioguide_id | cosponsor_count | summary_text | update_date | url |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 119-sjres-102 | 119 | sjres | 102 | A joint resolution disapproving the action of the District of Columbia Council in approving the D.C. Income and Franchise Tax Conformity and Revision Temporary Amendment Act of 2025. | Taxation | 2026-01-27 | 2026-02-04 | Placed on Senate Legislative Calendar under General Orders. Calendar No. 314. | Senate | Sen. Scott, Rick [R-FL] | FL | R | S001217 | 8 | 2026-02-05T11:56:25Z | ||
| 119-sjres-95 | 119 | sjres | 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". | Taxation | 2025-11-18 | 2026-02-10 | Motion to proceed to consideration of measure rejected in Senate by Yea-Nay Vote. 47 - 51. Record Vote Number: 35. (CR S543) | Senate | Sen. Wyden, Ron [D-OR] | OR | D | W000779 | 3 | 2026-02-12T16:34:01Z | ||
| 119-sjres-72 | 119 | sjres | 72 | 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". | Taxation | 2025-07-31 | 2025-07-31 | Read twice and referred to the Committee on Finance. | Senate | Sen. Whitehouse, Sheldon [D-RI] | RI | D | W000802 | 0 | 2025-08-06T19:00:31Z | ||
| 119-sjres-39 | 119 | sjres | 39 | 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 "Section 45Y Clean Electricity Production Credit and Section 48E Clean Electricity Investment Credit". | Taxation | 2025-03-26 | 2025-03-26 | Read twice and referred to the Committee on Finance. | Senate | Sen. Lee, Mike [R-UT] | UT | R | L000577 | 0 | 2025-05-09T13:42:14Z | ||
| 119-sjres-3 | 119 | sjres | 3 | 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 "Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales". | Taxation | 2025-01-21 | 2025-03-12 | Message received in Senate: Returned to the Senate pursuant to the provisions of H.Res. 212. | Senate | Sen. Cruz, Ted [R-TX] | TX | R | C001098 | 14 | This joint resolution nullifies the rule titled Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales and issued by the Internal Revenue Service (IRS) on December 30, 2024. The rule generally requires persons effectuating decentralized financial (DeFi) transactions to report certain information regarding digital asset sales to the IRS. | 2026-02-27T09:07:08Z | |
| 118-sjres-119 | 118 | sjres | 119 | 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 "Advanced Manufacturing Production Credit". | Taxation | 2024-12-05 | 2024-12-05 | Read twice and referred to the Committee on Finance. | Senate | Sen. Cotton, Tom [R-AR] | AR | R | C001095 | 1 | 2025-01-03T16:52:11Z | ||
| 116-sjres-50 | 116 | sjres | 50 | 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, Department of the Treasury, relating to "Contributions in Exchange for State or Local Tax Credits". | Taxation | 2019-07-16 | 2019-10-23 | Failed of passage in Senate by Yea-Nay Vote. 43 - 52. Record Vote Number: 331. | Senate | Sen. Schumer, Charles E. [D-NY] | NY | D | S000148 | 12 | This resolution expresses congressional disapproval of the rule submitted by the Internal Revenue Service relating to charitable contribution and estate tax deductions when a taxpayer receives or expects to receive a corresponding state or local tax credit, and such rule shall have no force or effect. | 2022-11-01T13:50:37Z | |
| 115-sjres-64 | 115 | sjres | 64 | A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of the Treasury relating to "Returns by Exempt Organizations and Returns by Certain Non-Exempt Organizations". | Taxation | 2018-09-24 | 2018-12-12 | Held at the desk. | Senate | Sen. Tester, Jon [D-MT] | MT | D | T000464 | 41 | This joint resolution nullifies a Department of the Treasury rule (Rev. Proc. 2018-38) that modifies the requirements for information returns filed by certain tax-exempt organizations. The Treasury rule exempts certain tax-exempt organizations that are not 501(c)(3) organizations from the requirement to report the names and addresses of their contributors on returns filed with the Internal Revenue Service (IRS). The organizations must continue to collect and keep the information to make it available to the IRS upon request. | 2023-01-11T13:40:38Z | |
| 113-sjres-35 | 113 | sjres | 35 | 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 of the Department of the Treasury relating to liability under section 5000A of the Internal Revenue Code of 1986 for the shared responsibility payment for not maintaining minimum essential coverage. | Taxation | 2014-03-27 | 2014-03-27 | Referred to the Committee on Finance. (text of measure as introduced: CR S1831) | Senate | Sen. McConnell, Mitch [R-KY] | KY | R | M000355 | 2 | Disapproves and nullifies final regulations submitted by the Internal Revenue Service (IRS) that provide guidance to individual taxpayers on the liability under section 5000A of the Internal Revenue Code for the shared responsibility payment for not maintaining minimum essential health care coverage. | 2023-01-11T13:26:43Z | |
| 113-sjres-27 | 113 | sjres | 27 | 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 of the Department of the Treasury relating to liability under section 5000A of the Internal Revenue Code of 1986 for the shared responsibility payment for not maintaining minimum essential coverage. | Taxation | 2013-10-31 | 2013-10-31 | Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7732) | Senate | Sen. McConnell, Mitch [R-KY] | KY | R | M000355 | 2 | Disapproves and nullifies final regulations submitted by the Internal Revenue Service (IRS) that provide guidance to individual taxpayers on the liability under section 5000A of the Internal Revenue Code for the shared responsibility payment for not maintaining minimum essential health care coverage. | 2023-01-11T13:23:51Z | |
| 113-sjres-16 | 113 | sjres | 16 | A joint resolution proposing an amendment to the Constitution of the United States to limit the power of Congress to impose a tax on a failure to purchase goods or services. | Taxation | 2013-06-06 | 2013-06-06 | Read twice and referred to the Committee on the Judiciary. | Senate | Sen. Rubio, Marco [R-FL] | FL | R | R000595 | 8 | Constitutional Amendment - Prohibits Congress from making any law that imposes a tax on a failure to purchase goods or services. | 2023-01-11T13:24:36Z | |
| 113-sjres-8 | 113 | sjres | 8 | 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 of the Department of the Treasury relating to taxable medical devices. | Taxation | 2013-02-27 | 2013-02-27 | Read twice and referred to the Committee on Finance. | Senate | Sen. Paul, Rand [R-KY] | KY | R | P000603 | 0 | Disapproves and nullifies a rule submitted by the Internal Revenue Service (IRS) that provides guidance on the excise tax imposed on the sale of certain medical devices. | 2022-11-15T16:32:58Z | |
| 112-sjres-51 | 112 | sjres | 51 | 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 of the Department of the Treasury relating to taxable medical devices. | Taxation | 2012-12-21 | 2012-12-21 | Read twice and referred to the Committee on Finance. | Senate | Sen. Paul, Rand [R-KY] | KY | R | P000603 | 0 | Disapproves and nullifies a rule submitted by the Internal Revenue Service (IRS) that provides guidance on the excise tax imposed on the sale of certain medical devices. | 2019-11-15T21:52:20Z | |
| 112-sjres-48 | 112 | sjres | 48 | A joint resolution disapproving the rule submitted by the Internal Revenue Service relating to the health insurance premium tax credit. | Taxation | 2012-07-31 | 2012-07-31 | Read twice and referred to the Committee on Finance. | Senate | Sen. Johnson, Ron [R-WI] | WI | R | J000293 | 2 | Disapproves and nullifies the rule relating to the health insurance premium tax credit submitted by the Internal Revenue Service (IRS) and published in the Federal Register on May 23, 2012. | 2019-11-15T21:52:19Z | |
| 108-sjres-21 | 108 | sjres | 21 | A joint resolution expressing the sense of Congress that the number of years during which the death tax under subtitle B of the Internal Revenue Code of 1986 is repealed should be extended, pending the permanent repeal of the death tax. | Taxation | 2003-10-24 | 2003-10-27 | Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 347. | Senate | Sen. Kyl, Jon [R-AZ] | AZ | R | K000352 | 0 | Expresses the sense of Congress that the number of years during which the death tax under subtitle B (Estate and Gift Taxes) of the Internal Revenue Code of 1986 is repealed should be extended, pending the permanent repeal of the death tax. | 2021-09-29T22:08:38Z | |
| 108-sjres-20 | 108 | sjres | 20 | A joint resolution expressing the sense of Congress that the number of years during which the death tax under subtitle B of the Internal Revenue Code of 1986 is repealed should be extended, pending the permanent repeal of the death tax. | Taxation | 2003-10-23 | 2003-10-23 | Read twice and referred to the Committee on Finance. | Senate | Sen. Kyl, Jon [R-AZ] | AZ | R | K000352 | 0 | Expresses the sense of Congress that the number of years during which the death tax under subtitle B (Estate and Gift Taxes) of the Internal Revenue Code of 1986 is repealed should be extended, pending the permanent repeal of the death tax. | 2023-01-15T08:03:16Z | |
| 106-sjres-15 | 106 | sjres | 15 | A joint resolution proposing an amendment to the Constitution of the United States to prohibit retroactive increases in taxes. | Taxation | 1999-03-18 | 1999-03-23 | Referred to Subcommittee on Constitution, Federalism, Property. | Senate | Sen. Coverdell, Paul [R-GA] | GA | R | C000813 | 0 | Constitutional Amendment - Prohibits any new Federal tax, or increase in a Federal tax, from taking effect before the date of enactment of the new tax or increase (thus prohibiting retroactive increases in taxes). | 2025-07-21T19:32:26Z | |
| 106-sjres-2 | 106 | sjres | 2 | A joint resolution proposing an amendment to the Constitution of the United States to require two-thirds majorities for increasing taxes. | Taxation | 1999-01-19 | 1999-03-23 | Referred to Subcommittee on Constitution, Federalism, Property. | Senate | Sen. Kyl, Jon [R-AZ] | AZ | R | K000352 | 24 | Constitutional Amendment - Requires a two-thirds vote of each House of the Congress in order to pass any bill levying a new tax or increasing the rate or base of any tax. Allows the Congress to waive that requirement during war or certain military conflict. Requires all votes under this Amendment to be by yeas and nays and the names of persons voting for and against to be entered in the Journal of each House. | 2025-07-21T19:32:26Z | |
| 105-sjres-17 | 105 | sjres | 17 | A joint resolution proposing an amendment to the Constitution of the United States to prohibit retroactive increases in taxes. | Taxation | 1997-02-26 | 1998-05-15 | Referred to Subcommittee on Constitution, Federalism, Property. | Senate | Sen. Coverdell, Paul [R-GA] | GA | R | C000813 | 6 | Constitutional Amendment - Prohibits any Federal tax from being imposed for the period before the date of enactment of the tax. | 2025-07-21T19:32:26Z | |
| 105-sjres-9 | 105 | sjres | 9 | A joint resolution proposing an amendment to the Constitution of the United States to require two-thirds majorities for increasing taxes. | Taxation | 1997-01-21 | 1997-03-19 | Referred to Subcommittee on Constitution, Federalism, Property. | Senate | Sen. Kyl, Jon [R-AZ] | AZ | R | K000352 | 25 | Constitutional Amendment - Requires a two-thirds vote of each House of the Congress in order to pass any bill levying a new tax or increasing the rate or base of any tax. Allows the Congress to waive that requirement during war or certain military conflict. Requires all votes under this Amendment to be by yeas and nays and the names of persons voting for and against to be entered in the Journal of each House. | 2025-07-21T19:32:26Z | |
| 104-sjres-49 | 104 | sjres | 49 | A joint resolution proposing an amendment to the Constitution of the United States to require two-thirds majorities for bills increasing taxes. | Taxation | 1996-02-27 | 1996-04-24 | Referred to Subcommittee on Constitution, Federalism, Property. | Senate | Sen. Kyl, Jon [R-AZ] | AZ | R | K000352 | 21 | Constitutional Amendment - Requires a two-thirds vote of each House of the Congress in order to pass any bill levying a new tax or increasing the rate or base of any tax. Allows the Congress to waive that requirement during war or certain military conflict. Requires all votes under this amendment to be by yeas and nays and the names of persons voting for and against to be entered in the Journal of each House. | 2025-07-21T19:32:26Z | |
| 104-sjres-8 | 104 | sjres | 8 | A joint resolution proposing an amendment to the Constitution of the United States to prohibit retroactive increases in taxes. | Taxation | 1995-01-04 | 1996-07-30 | Subcommittee on Constitution, Federalism, Property. Approved for full committee consideration without amendment favorably. | Senate | Sen. Coverdell, Paul [R-GA] | GA | R | C000813 | 11 | Constitutional Amendment - Prohibits any Federal tax from being imposed for the period before the date of enactment of the tax. | 2025-07-21T19:32:26Z | |
| 103-sjres-127 | 103 | sjres | 127 | A joint resolution proposing an amendment to the Constitution prohibiting the imposition of retroactive taxes on the American people. | Taxation | 1993-08-06 | 1993-08-16 | Referred to Subcommittee on Constitution. | Senate | Sen. Burns, Conrad R. [R-MT] | MT | R | B001126 | 7 | Constitutional Amendment - Prohibits the imposition of retroactive taxes. | 2025-07-21T19:32:26Z | |
| 103-sjres-120 | 103 | sjres | 120 | A joint resolution proposing an amendment to the Constitution prohibiting the imposition of retroactive taxes on the American people. | Taxation | 1993-08-04 | 1994-08-04 | Subcommittee on Constitution. Hearings held. | Senate | Sen. Coverdell, Paul [R-GA] | GA | R | C000813 | 19 | Constitutional Amendment - Prohibits the imposition of retroactive taxes. | 2025-07-21T19:32:26Z | |
| 102-sjres-185 | 102 | sjres | 185 | A joint resolution recognizing the 10th anniversary of the enactment of the Economic Recovery Tax Act of 1981. | Taxation | 1991-07-29 | 1991-07-29 | Read twice and referred to the Committee on Judiciary. | Senate | Sen. Kasten, Robert W., Jr. [R-WI] | WI | R | K000019 | 15 | Recognizes and commemorates the tenth anniversary of the enactment of the Economic Recovery Tax Act of 1981. | 2025-07-21T19:32:26Z | |
| 102-sjres-122 | 102 | sjres | 122 | A joint resolution designating May 8, 1991, as "National Freedom Day". | Taxation | 1991-04-16 | 1991-04-16 | Read twice and referred to the Committee on Judiciary. | Senate | Sen. Grassley, Chuck [R-IA] | IA | R | G000386 | 2 | Designates May 8, 1991, as National Tax Freedom Day. | 2025-07-21T19:32:26Z | |
| 101-sjres-303 | 101 | sjres | 303 | A joint resolution designating May 5, 1990, as "National Tax Freedom Day". | Taxation | 1990-05-01 | 1990-05-01 | Read twice and referred to the Committee on Judiciary. | Senate | Sen. Grassley, Chuck [R-IA] | IA | R | G000386 | 1 | Designates May 5, 1990, as National Tax Freedom Day. | 2025-07-21T19:32:26Z | |
| 101-sjres-255 | 101 | sjres | 255 | A joint resolution designating the 1990 Filing Season, to be celebrated as the "20th Anniversary of the IRS-Sponsored Volunteer Programs Season." | Taxation | 1990-02-08 | 1990-02-08 | Read twice and referred to the Committee on Judiciary. | Senate | Sen. Pryor, David H. [D-AR] | AR | D | P000556 | 13 | Designates the 1990 filing season as National IRS-Sponsored Volunteer Season. | 2025-07-21T19:32:26Z | |
| 101-sjres-28 | 101 | sjres | 28 | A joint resolution proposing an amendment to the Constitution of the United States limiting federal taxation of State and local obligations. | Taxation | 1989-01-25 | 1989-01-31 | Referred to Subcommittee on Constitution. | Senate | Sen. Roth Jr., William V. [R-DE] | DE | R | R000460 | 7 | Constitutional Amendment - Prohibits Federal taxation of the interest derived from State or local government obligations issued to finance governmental activities for public purposes. | 2025-07-21T19:32:26Z | |
| 100-sjres-377 | 100 | sjres | 377 | A joint resolution proposing an amendment to the Constitution regarding federal taxation of State obligations. | Taxation | 1988-09-14 | 1988-09-26 | Referred to Subcommittee on Constitution. | Senate | Sen. Roth Jr., William V. [R-DE] | DE | R | R000460 | 1 | Constitutional Amendment - Prohibits Federal taxation of the interest derived from State obligations issued for a public purpose. | 2025-07-21T19:32:26Z | |
| 99-sjres-380 | 99 | sjres | 380 | A joint resolution directing the Conferees on the Act entitled the "Tax Reform Act of 1986" (H.R. 3838) to require that any amount refunded under section 212 of the Tax Reform Act of 1986 to steel companies filing bankruptcy petitions in 1986 or thereafter be dedicated for the continuation of company-paid health insurance costs for employees, and retired employees. | Taxation | 1986-07-28 | 1986-08-04 | Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 770. | Senate | Sen. Durenberger, Dave [R-MN] | MN | R | D000566 | 0 | Expresses the sense of the Congress that the conferees on the bill entitled the "Tax Reform Act of 1986" (H.R. 3838) should require that any amount refunded under such Act to steel companies filing bankruptcy petitions in 1986 or thereafter be dedicated for the continuation of company-paid health insurance costs for employees and retired employees. | 2021-06-30T19:57:37Z | |
| 97-sjres-206 | 97 | sjres | 206 | A joint resolution entitled "The Flat Rate Income Tax Resolution". | Taxation | 1982-06-24 | 1982-06-30 | Committee on Finance requested executive comment from OMB; Treasury Department. | Senate | Sen. Bentsen, Lloyd M. [D-TX] | TX | D | B000401 | 1 | Directs the Secretary of the Treasury to review, propose, and submit to Congress at least three alternative simplified Federal income tax systems with a single tax rate. | 2025-01-03T19:04:17Z | |
| 97-sjres-68 | 97 | sjres | 68 | A joint resolution to authorize and request the President to issue a proclamation designating the day of April 15, 1981, as "National Tax Freedom Day". | Taxation | 1981-04-09 | 1981-04-09 | Read second time and referred to Senate Committee on Judiciary. | Senate | Sen. Roth Jr., William V. [R-DE] | DE | R | R000460 | 0 | Requests the President to designate April 15, 1981, as "National Tax Freedom Day." | 2025-07-21T19:32:26Z | |
| 93-sjres-30 | 93 | sjres | 30 | A joint resolution to provide for the revision of the Internal Revenue Code of 1954. | Taxation | 1973-01-23 | 1973-01-23 | Referred to Senate Committee on Finance. | Senate | Sen. Hathaway, William D. [D-ME] | ME | D | H000346 | 0 | Provides for the repeal of the Internal Revenue Code of 1954, effective January 1, 1975. | 2024-08-01T18:39:55Z |
Advanced export
JSON shape: default, array, newline-delimited, object
CREATE TABLE legislation (
bill_id TEXT PRIMARY KEY,
congress INTEGER,
bill_type TEXT,
bill_number INTEGER,
title TEXT,
policy_area TEXT,
introduced_date TEXT,
latest_action_date TEXT,
latest_action_text TEXT,
origin_chamber TEXT,
sponsor_name TEXT,
sponsor_state TEXT,
sponsor_party TEXT,
sponsor_bioguide_id TEXT,
cosponsor_count INTEGER DEFAULT 0,
summary_text TEXT,
update_date TEXT,
url TEXT
);
CREATE INDEX idx_leg_congress ON legislation(congress);
CREATE INDEX idx_leg_type ON legislation(bill_type);
CREATE INDEX idx_leg_policy ON legislation(policy_area);
CREATE INDEX idx_leg_date ON legislation(introduced_date);
CREATE INDEX idx_leg_sponsor ON legislation(sponsor_name);
CREATE INDEX idx_leg_sponsor_bioguide ON legislation(sponsor_bioguide_id);