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".

This joint resolution uses the Congressional Review Act to disapprove the Internal Revenue Service’s rule titled “Estate Tax Closing Letter User Fee Update,” published May 20, 2025 (90 Fed. Reg. 21410). If enacted, it would strike down the rule and have no force or effect, meaning the updated user fees for obtaining an estate tax closing letter would not take effect. In practical terms, Congress would be blocking a change to how the IRS charges for closing letters related to estate tax returns, potentially maintaining the prior fee structure. The measure was introduced in the Senate by Senator Sheldon Whitehouse and referred to the Committee on Finance. As a joint resolution under the CRA, it would need to pass both chambers of Congress and be presented to the President to become law. If vetoed, Congress would need to override the veto to keep the disapproval in place.