US Federal Senate Bill SJR72

US Federal 2025-2026 Regular Session

• Introduced: 7/31/25
• Refer: 7/31/25

Caption

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 "Estate Tax Closing Letter User Fee Update".

Summary

S.J. Res. 72 is a congressional disapproval resolution under the Congressional Review Act. It would overturn an Internal Revenue Service rule titled "Estate Tax Closing Letter User Fee Update," which was published at 90 Fed. Reg. 21410 on May 20, 2025. If enacted, the resolution would nullify that IRS rule and prevent it from taking effect. The resolution does not create a new tax policy or amend the Internal Revenue Code directly. Instead, it uses Congress’s CRA authority to block an administrative rule concerning the fee charged for estate tax closing letters, which are documents requested by estates to confirm the IRS has completed its review of an estate tax return. The practical effect would be to preserve the prior fee structure or eliminate the updated user fee established by the IRS rule.

Impact

The bill would affect federal tax administration by disapproving an IRS user-fee regulation related to estate tax closing letters. Its legal effect would be to render the challenged rule void and without force or effect, leaving the IRS unable to implement the updated fee schedule contained in that rule. The measure would primarily affect estates, executors, tax practitioners, and others who request estate tax closing letters, as well as the IRS’s authority to adjust related administrative fees through rulemaking.

Sentiment

Based on the available record, the bill appears to be a procedural, oversight-oriented measure rather than one with a detailed policy debate in the provided materials. There are no committee transcripts or recorded votes included, so no direct evidence of support or opposition is available from the context provided. The filing and referral to the Senate Finance Committee suggest it is being treated as a tax-policy review item.

Contention

The central point of contention is likely the IRS’s authority to increase or update the user fee for estate tax closing letters versus congressional opposition to that change. Supporters of the resolution would likely argue that the fee increase is burdensome or unjustified for estates and taxpayers, while opponents would likely defend the IRS rule as an administrative adjustment consistent with user-fee authority and cost recovery. Because no hearing transcript or vote history is provided, the specific arguments and the positions of individual members are not available in the record supplied.