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 resolution would block an IRS rule that would have imposed new user fees for estate tax closing letters. It targets a specific rule (90 Fed. Reg. 21410, published May 20, 2025) requiring fees when the IRS issues closing letters for estate tax returns. If approved, the rule would be voided, preventing the new fees from taking effect for individuals and professionals handling estate tax matters. The resolution is a procedural step under Chapter 8 of Title 5, U.S. Code, to disapprove the rule without creating new law.