What is the current status of SJRES 107?

SJRES 107 is currently: In Senate.

Who sponsored SJRES 107?

SJRES 107 was sponsored by Catherine Cortez Masto (D), Sen.

Eases Construction Test for Wind and Solar Tax Credits

IntroducedFebruary 12, 2026

In Senate7 months ago

Intro

Motion

Senate

House

Pres

The House voted against taking this up.

It stays where it is unless leadership tries again.

TaxationAdministrative law and regulatory proceduresAlternative and renewable resourcesClimate change and greenhouse gasesCongressional oversightElectric power generation and transmissionInternal Revenue Service (IRS)

Why This Matters

This resolution cancels an IRS rule that made it harder for wind and solar projects to prove they had 'started construction' in time to keep federal clean electricity tax credits. Without the rule, more projects could qualify for credits that are being phased out.

If you're planning a large wind or solar project, spending 5% of its cost by July 4, 2026 could again count as starting construction to keep your tax credit.

Who this affects

Wind and solar developers · Clean energy investors · Construction and energy workers · Electricity customers

What does this resolution do?

1The IRS rule ended the option for most wind and solar projects to qualify by spending at least 5% of total project costs, leaving that option only for small solar projects of 1.5 megawatts or less.
2Canceling the rule would restore the older, looser IRS standards for proving construction has started, including the 5% spending option for large projects.
3The tax credit deadlines set by the 2025 tax law stay the same: projects must start construction by July 4, 2026, or be running by the end of 2027.

Read full document

Last changed today · checked hourly

Eases Construction Test for Wind and Solar Tax Credits

IntroducedFebruary 12, 2026

In Senate7 months ago

Intro

Motion

Senate

House

Pres

The House voted against taking this up.

It stays where it is unless leadership tries again.

Why This Matters

If you're planning a large wind or solar project, spending 5% of its cost by July 4, 2026 could again count as starting construction to keep your tax credit.

Who this affects

Wind and solar developers · Clean energy investors · Construction and energy workers · Electricity customers

What does this resolution do?

1The IRS rule ended the option for most wind and solar projects to qualify by spending at least 5% of total project costs, leaving that option only for small solar projects of 1.5 megawatts or less.
2Canceling the rule would restore the older, looser IRS standards for proving construction has started, including the 5% spending option for large projects.
3The tax credit deadlines set by the 2025 tax law stay the same: projects must start construction by July 4, 2026, or be running by the end of 2027.

Read full document

Last changed today · checked hourly