Congress moves to kill clean energy tax credits via disapproval vote
S.J.Res. 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". · Filed by Mike Lee (R-UT) · Introduced Mar 26, 2025 · Referred to committee
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What it does
This joint resolution disapproves an IRS rule implementing two tax credits for clean electricity production and investment (Sections 45Y and 48E). If passed, the rule would be nullified and have no legal effect, blocking the IRS from enforcing these clean energy tax incentives.
Why we flagged it
This is a Congressional Review Act (CRA) disapproval resolution targeting a specific IRS rule that implements clean electricity tax credits. It is a procedural instrument designed to block regulatory implementation of existing statutory tax incentives.
What the text implies
- Disapproving the rule does not repeal Sections 45Y and 48E themselves — the statutory credits remain on the books but become unenforceable without IRS guidance, creating legal uncertainty and likely litigation over eligibility and claim procedures.
- Clean energy projects in development or planning stages may face delays or cancellation if they relied on these credits for project economics, potentially stranding capital and slowing renewable energy deployment.
The full analysis lists 4 implications of this text.
Who stands to gain
fossil fuel producers; conventional energy utilities; natural gas generators