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HJRES 148118th CongressFailed / ExpiredHouse

Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of the Treasury relating to "Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern".

Policy Area: Taxation
View on Congress.gov
Origin Chamber
House
Last Updated
May 27, 2025
Latest Action Date
Jul 18, 2024

Latest Action

Placed on the Union Calendar, Calendar No. 495.

Official Summary

Official summary has not been imported yet.

GovScope Watchdog™

AI Government Intelligence™
Executive Summary

House Joint Resolution 148 (HJRES 148) from the 118th Congress is a legislative measure aimed at disapproving a rule submitted by the Department of the Treasury. The rule in question relates to clean vehicle tax credits under sections 25E and 30D of the Internal Revenue Code, specifically addressing the transfer of credits, critical minerals and battery components, and foreign entities of concern. The resolution seeks to nullify or reject this Treasury rule under the Congressional Review Act, which allows Congress to disapprove federal regulations. The bill was introduced in the House and placed on the Union Calendar but ultimately failed or expired without becoming law. The policy area involved is taxation, focusing on tax incentives for clean vehicles and related supply chain considerations.

Bottom Line

HJRES 148 was a congressional effort to overturn a Treasury Department rule on clean vehicle tax credits, but it did not pass and is no longer active.

Policy Risk Level
🟡 Medium
Neutral Risk Assessment
Key Points
  • The resolution targets a Treasury rule concerning clean vehicle tax credits, including provisions on credit transfers and sourcing of critical minerals and battery components.
  • It was introduced in the House and placed on the Union Calendar but failed or expired without enactment.
  • The bill falls under the taxation policy area and uses the Congressional Review Act process for disapproval of federal rules.
Who Benefits?

['Congress, by exercising oversight and disapproval authority over federal regulations', 'Potentially, stakeholders affected by the Treasury rule, including clean vehicle manufacturers, taxpayers, and entities involved in critical mineral and battery supply chains']

Potential Concerns

['The resolution’s failure to pass means the Treasury rule remains in effect, which may have implications for tax credit administration and enforcement.', 'Lack of detailed bill text and summary limits public understanding of specific provisions and impacts.', 'Use of the Congressional Review Act for disapproval can raise questions about the balance of regulatory authority between the executive branch and Congress.']

Political Context

HJRES 148 was introduced during the 118th Congress as part of congressional oversight of executive branch regulations, specifically targeting a Treasury rule on clean vehicle tax credits. The bill was placed on the Union Calendar but did not advance to passage, reflecting the legislative process for disapproving federal rules under chapter 8 of title 5, United States Code.

Hidden Impact Review

Hidden impact flags detected: 2

GovScope reviewed 2 policy-risk categories. Hover for a quick definition. Click detected flags for bill-specific details.

2 Detected
Detected Flags
Indirect Effects

['If the disapproval had passed, it could have delayed or altered the implementation of clean vehicle tax credits, potentially affecting the clean energy vehicle market and related supply chains.', 'Maintaining the Treasury rule as is may influence investment and production decisions in the clean vehicle sector, especially regarding sourcing of critical minerals and battery components.', 'Congressional disapproval actions can set precedents for future oversight of tax-related regulations.']

GovScope Watchdog Notes

This bill illustrates the use of the Congressional Review Act to challenge executive branch regulatory actions, highlighting the balance of power in federal rulemaking. The absence of a detailed summary and full text in public records reduces transparency and complicates comprehensive analysis. Monitoring the outcomes of such disapproval resolutions is important for understanding their impact on regulatory policy and administrative governance.

Passage Likelihood: LowConfidence: 85%Model: gpt-4.1-mini

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