H. J. Res. 25
One Hundred Nineteenth Congress
of the
United States of America
AT THE FIRST SESSION
Begun and held at the City of Washington on Friday,
the third day of January, two thousand and twenty-five
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 Dig-
ital Asset Sales’’.
Resolved by the Senate and House of Representatives of the
United States of America in Congress assembled, 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.
Speaker of the House of Representatives.
Vice President of the United States and
President of the Senate.