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S.J.Res. 50: 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, Department of the Treasury, relating to "Contributions in Exchange for State or Local Tax Credits".

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S.J.Res. 50: 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, Department of the Treasury, relating to "Contributions in Exchange for State or Local Tax Credits".

116th Congress · introduced 2019-07-16 · Taxation · Latest: Failed of passage in Senate by Yea-Nay Vote. 43 - 52. Record Vote Number: 331.

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Follow this bill, step by step

  1. Where it came from: introduced 2019-07-16 · official record
  2. Who proposed it: Sen. Schumer, Charles E. [D-NY] · what a sponsor is
  3. What happened next: 1 recorded vote in our records. Latest: Senate vote 331 (2019): On the Joint Resolution, SJRES50 (2019-10-23), Joint Resolution Defeated. See all
  4. Where it stands now: Failed of passage in Senate by Yea-Nay Vote. 43 - 52. Record Vote Number: 331. (final step reached)
  5. If it becomes law and spends money: follow the money to money laws, then agencies and contracts and grants.

What does this mean?

Official title

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, Department of the Treasury, relating to "Contributions in Exchange for State or Local Tax Credits".

Plain summary

This resolution expresses congressional disapproval of the rule submitted by the Internal Revenue Service relating to charitable contribution and estate tax deductions when a taxpayer receives or expects to receive a corresponding state or local tax credit, and such rule shall have no force or effect.

Congressional Research Service summary (Introduced in Senate), quoted unchanged (nonpartisan). Read the source.

What a vote does

A “Yea” vote

If it passes both chambers and is signed, it becomes law.

A “Nay” vote

If it is not passed, current law stays as it is.

PSI Sci description of the legislative step (not an opinion).

What does this mean? (plain words)

Official text

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, Department of the Treasury, relating to "Contributions in Exchange for State or Local Tax Credits".

Source: Congressional Research Service summary (Introduced in Senate)

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The strongest published arguments

Arguments for (supporters)

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Arguments against (opponents)

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Alternatives

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How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Sen. Schumer, Charles E. [D-NY] · 12 cosponsors

Cost estimate: No cost estimate published yet.

Cosponsors on this site

Ron Wyden (D-OR), Kirsten E. Gillibrand (D-NY), Cory A. Booker (D-NJ), Richard Blumenthal (D-CT), Patty Murray (D-WA), Christopher Murphy (D-CT), Jeff Merkley (D-OR), Chris Van Hollen (D-MD), Richard J. Durbin (D-IL), Tammy Duckworth (D-IL)

Sponsor's campaign money: Sen. Schumer, Charles E. [D-NY] reported raising $1.2 million (2025–2026). Details. Shown for context only; it does not mean any donor supported this bill.

Agencies named in this bill

Found automatically: the agency's full official name appears in the bill title. A bill can affect agencies it does not name, so this list may be incomplete.

Recorded votes

Words on this page, explained (4)
Estate tax
A tax on the property of a person who has died, paid from the estate before what is left passes to the heirs. Compare inheritance tax.
Joint resolution
In Texas, the type of measure the Legislature uses to propose a constitutional amendment (marked HJR or SJR). The governor does not sign or veto it; the voters decide. In Congress a joint resolution can also be used like a bill. In Florida, a joint resolution passed by three-fifths of the members of each chamber puts a constitutional amendment on the ballot.
Resolution
A formal statement or decision by a legislative body. Simple resolutions often only express an opinion or set rules for one chamber; they do not become law.
Rulemaking
The process agencies use to write regulations that carry out laws passed by Congress or a legislature. Usually an agency publishes a proposed rule, takes public comments, then publishes a final rule.

Plain meanings written from linked sources. All words.

Sources

Record fed-us-cong116-sjres50 · catalog fed-us-congress-bills-cong116 · updated 2026-11-15 by psicol fed-bills-cong116