Bills · 119th Congress · Taxation

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 "Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales".

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Roll calls on this bill

Votes on passage
SenateOn the Joint Resolution · 3/4/25Joint resolutionA vote to pass a joint resolution. Like a bill, it becomes law once both chambers pass it and the president signs it — except a proposed constitutional amendment, which needs two-thirds of each chamber and ratification by three-quarters of the states.Senate glossary: joint resolution ↗
Joint Resolution Passed
  • Democratic18 Yea · 26 Nay · 1 Not voting
  • Republican51 Yea · 0 Nay · 2 Not voting
  • Independent / Other1 Yea · 1 Nay · 0 Not voting
Official summary (CRS)

This joint resolution nullifies the rule titled Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales and issued by the Internal Revenue Service (IRS) on December 30, 2024. The rule generally requires persons effectuating decentralized financial (DeFi) transactions to report certain information regarding digital asset sales to the IRS.

Full text on congress.gov ↗
Sponsor
Sen. Ted Cruz ( Republican · TX)
Cosponsors
14
Introduced
1/21/25
Policy area
Taxation
Status
1/21/25Read twice and referred to the Committee on Finance.
1/21/25Introduced in Senate
2/12/25Placed on Senate Legislative Calendar under General Orders. Calendar No. 11.
2/12/25Senate Committee on Finance discharged, by petition, pursuant to 5 U.S.C. 802(c).
3/4/25Passed Senate without amendment by Yea-Nay Vote. 70 - 27. Record Vote Number: 102. (text: CR S1488)
3/4/25Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 70 - 27. Record Vote Number: 102.
3/4/25Measure laid before Senate by motion. (consideration: CR S1471, S1477, S1485-1488)
3/4/25Motion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 70 - 28. Record Vote Number: 101. (CR S1470-1471)
3/6/25Message on Senate action sent to the House.
3/10/25Held at the Desk
3/10/25Received in the House
3/11/25Papers returned to Senate pursuant to H. Res. 212
3/12/25Message received in Senate: Returned to the Senate pursuant to the provisions of H.Res. 212.