Pub. L. 119-5 - 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".

119th Congress

Affects: 5 U.S.C. §§

That Congress disapproves the rule submitted by the Internal Revenue Service relating to “Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales” (89 Fed. Reg. 106928 (December 30, 2024)), and such rule shall have no force or effect.

Legislative History

LEGISLATIVE HISTORY—H.J. Res. 25 (S.J. Res. 3):

CONGRESSIONAL RECORD, Vol. 171 (2025):

Mar. 11, considered and passed House.

Mar. 26, considered and passed Senate.