Senate Confirms Daniel E. Burrows to Assistant Attorney General, Rejects Motion to Overturn Corporate Minimum Tax Guidance, and Files Cloture on DHS Appropriations Motion to Proceed
The Senate convened for a major legislative day, confirming a key executive branch nomination, rejecting a motion to proceed to a resolution aimed at overturning a Trump administration tax policy, and advancing the process for the Department of Homeland Security (DHS) appropriations bill. Daniel E. Burrows was confirmed as Assistant Attorney General for the Office of Legal Policy by a vote of 52-46. A motion to proceed to S.J. Res. 95, which sought to disapprove IRS guidance on the corporate alternative minimum tax, was rejected 47-51. Additionally, a motion to proceed to H.R. 7147, the DHS Appropriations Act, 2026, was made, and a cloture motion was filed to limit debate on it, signaling an impending vote on this critical funding measure.
This chamber-day saw the confirmation of a high-level Department of Justice official, impacting civil rights policy. The rejection of the resolution on corporate minimum tax guidance solidifies a Trump administration tax policy, potentially affecting corporate tax burdens by billions. The ongoing debate and procedural steps for the DHS appropriations bill highlight a significant legislative standoff over immigration enforcement and critical government functions like disaster relief and border security, with a looming funding deadline.
Department of Homeland Security Appropriations Act, 2026
H.R. 7147Question before the chamber
Motion to proceed to Calendar No. 311, H.R. 7147, a bill making further consolidated appropriations for the fiscal year ending September 30, 2026, and for other purposes.
The case for
Republicans argued for proceeding with the DHS appropriations bill to fund critical government functions. Mr. Barrasso stated that the bill funds FEMA for disaster relief, TSA for air travel safety, the Coast Guard for anti-drug operations, and the Cybersecurity and Infrastructure Security Agency to protect against cyber attacks. Mrs. Fischer emphasized the importance of passing the bill for these functions and for restoring regular order to the appropriations process. Mr. Ricketts highlighted that a shutdown would interrupt FEMA, TSA, and Coast Guard operations, and that a continuing resolution would ironically fund ICE more than the proposed bill.
The case against
The Democratic leader, Mr. Schumer, stated that Democrats had sent a detailed proposal for legislative text to put 'necessary guardrails on ICE,' including ending roving patrols, establishing a code of conduct, and ending secret police. He insisted these reforms must apply to all ICE operations, regardless of funding source, and that the current status quo of ICE operations 'cannot continue' due to intimidation and danger.
Disposition
Cloture motion filed · other
Motion to proceed is pending, with a cloture vote expected on a later day.
Who is affected
- American public: Impacted by potential disruptions to FEMA disaster relief, TSA air travel security, Coast Guard operations, and cybersecurity if DHS is not funded.
- ICE agents and operations: Subject to potential new guardrails and operational changes if Democratic demands are met, or continued operations under current policies if the bill passes without them.
- Illegal immigrants and communities: Affected by the scope and methods of immigration enforcement, particularly in 'sensitive locations' and through administrative warrants.
- Federal employees (FEMA, TSA, Coast Guard, CISA): Face potential pay interruptions or uncertainty if DHS funding lapses.
Providing for Congressional Disapproval Under Chapter 8 of Title 5, United States Code, of the Rule Submitted by the Internal Revenue Service Relating to "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships"
S.J. Res. 95Question before the chamber
Motion to proceed to Calendar No. 297, S.J. Res. 95.
The case for
Mr. Wyden argued that the Trump administration's IRS notice was a 'corrupt giveaway to Big Oil' and a '$10.3 billion corporate handout' according to the Joint Committee on Taxation. He stated it allows hugely profitable corporations and private equity firms to 'choose their own tax rate' by playing financial games with partnerships, undermining the 15 percent minimum tax intended to ensure they pay their fair share, similar to middle-income households.
The case against
Mr. Crapo contended that the corporate alternative minimum tax is 'fundamentally flawed, Democrat-enacted book minimum tax' that is 'highly complex and burdensome.' He asserted that the Trump IRS notice reduces compliance burdens and makes it easier for businesses to calculate liability, operating within Treasury's broad discretion. Overturning the notice, he argued, would 'revive ambiguity, inviting audits, litigation, and significant compliance costs.'
Disposition
Motion to proceed rejected · recorded vote
The Senate will not consider S.J. Res. 95, leaving the IRS guidance in place.
Yeas 47, Nays 51
Who is affected
- Large corporations and private equity firms: Benefit from simplified tax compliance and potentially lower tax liabilities due to the IRS guidance remaining in effect.
- U.S. Treasury: Will forgo an estimated $10.3 billion in revenue over 10 years, as projected by proponents of the resolution.
- Taxpayers: Affected by the overall fairness and distribution of the tax burden, as argued by proponents of the resolution.
Nomination of Daniel E. Burrows
Question before the chamber
Will the Senate advise and consent to the Burrows nomination?
The case for
No explicit proponents' case was aired on the floor beyond the vote itself, which resulted in confirmation.
The case against
Mr. Durbin opposed the nomination, stating that Mr. Burrows is a 'MAGA culture warrior' whose record demonstrates a commitment to erasing civil rights protections for LGBTQ+ Americans. He cited Burrows' involvement in an amicus brief urging the Supreme Court to side against same-sex couples' wedding websites and his litigation barring transgender Kansans from acquiring birth certificates consistent with their gender identity. Durbin also noted Burrows' refusal to state whether a public official must always follow a court order.
Disposition
Nomination confirmed · recorded vote
Daniel E. Burrows was confirmed as Assistant Attorney General for the Office of Legal Policy.
Yeas 52, Nays 46
Who is affected
- LGBTQ+ Americans: Potential impact on civil rights protections and legal advocacy from the Department of Justice, given the nominee's past record.
- Department of Justice: Receives new leadership in the Office of Legal Policy, influencing legal and policy guidance.
- Public trust in government: Affected by the perceived commitment of high-level officials to rule of law and civil rights, as raised by opponents.
Daniel E. Burrows Confirmed as Assistant Attorney General
highThe Senate confirmed Daniel E. Burrows to be Assistant Attorney General for the Office of Legal Policy by a rollcall vote of 52 yeas to 46 nays. Opposition was voiced by Senator Durbin, who cited Burrows' record as a 'MAGA culture warrior' and his past actions regarding LGBTQ+ civil rights, including an amicus brief against same-sex wedding websites and litigation barring transgender Kansans from acquiring birth certificates consistent with their gender identity.
Motion to Overturn Corporate Alternative Minimum Tax Guidance Rejected
highA motion to proceed to S.J. Res. 95, a joint resolution to disapprove an IRS notice simplifying the application of the corporate alternative minimum tax to partnerships, was rejected by a rollcall vote of 47 yeas to 51 nays. Proponents argued the IRS notice was a $10.3 billion handout to large corporations and private equity, while opponents defended it as reducing compliance burdens for a complex tax.
Cloture Motion Filed on DHS Appropriations Motion to Proceed
highFollowing a motion to proceed to H.R. 7147, the Department of Homeland Security Appropriations Act, 2026, a cloture motion was filed by the Majority Leader. This procedural step indicates an intent to bring the motion to proceed to a vote, highlighting the ongoing legislative battle over funding for DHS, which includes agencies like ICE, FEMA, TSA, and the Coast Guard.
Democrats Demand ICE Guardrails in DHS Funding Debate
mediumThe Democratic leader, Mr. Schumer, outlined demands for legislative text to implement 'necessary guardrails on ICE,' including ending roving patrols, establishing a code of conduct, and ending secret police. He insisted these reforms must apply to all ICE operations, linking them to recent tragedies and the need for bipartisan legislation.
Republicans Criticize Democrat Demands on DHS Funding
mediumRepublican Senators, including Mr. Barrasso and Mr. Ricketts, criticized Democratic demands regarding ICE, particularly the proposal to ban immigration enforcement from 'sensitive locations' including polling places, and ending administrative warrants. They argued these demands protect 'illegal immigrant criminals' and risk a shutdown of critical DHS functions like FEMA and TSA.