Senate blocks CRA resolution to reverse IRS corporate minimum tax guidance, 47-51

The Senate voted 47–51 on February 10, 2026 to block S.J. Res. 95, a Congressional Review Act resolution that would have nullified IRS Notice 2025-28 — guidance that weakened the 15% corporate alternative minimum tax created by the Inflation Reduction Act. The resolution was led by Ranking Member Ron Wyden and Sen. Angus King. Only one Republican, Susan Collins of Maine, voted with Democrats. The blocked resolution targeted a Treasury change estimated to cost over $10 billion by allowing large corporations to selectively count partnership income.