Bill > SJRes72

This joint resolution is a congressional mechanism to nullify a specific rule proposed by the Internal Revenue Service (IRS) regarding estate tax closing letter user fees. The resolution, using congressional review powers under Chapter 8 of Title 5 of the United States Code, seeks to completely invalidate the IRS's rule published in the Federal Register on May 20, 2025, which appears to update fees associated with estate tax closing letters. By passing this resolution, Congress would effectively prevent the rule from taking legal effect, essentially blocking the IRS's proposed fee update. This type of resolution is part of Congress's oversight mechanism, allowing lawmakers to review and potentially reject administrative rules and regulations created by federal agencies, ensuring that such rules align with legislative intent and do not exceed the agency's regulatory authority.

Budget and Finance

https://www.congress.gov/bill/119th-congress/senate-joint-resolution/72/all-info