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".

This section disapproves the IRS final rule relating to the Clean Electricity Production Credit (Section 45Y) and Clean Electricity Investment Credit (Section 48E) (90 Fed. Reg. 4006 (Jan. 15, 2025)), rendering the rule without force or effect. (As background, these Inflation Reduction Act credits provide technology-neutral tax incentives—up to 2.75 cents per kWh of production (Section 45Y) or 30% of qualified investment (Section 48E), with multipliers for prevailing wage and apprenticeship requirements—for zero-greenhouse-gas-emissions electricity facilities.)