IIA
119THCONGRESS
1
STSESSION S. J. RES. 3
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 Pro-
vide Services Effectuating Digital Asset Sales’’.
IN THE SENATE OF THE UNITED STATES
JANUARY21, 2025
Mr. C
RUZ(for himself, Ms. LUMMIS, Mr. HAGERTY, Mr. TILLIS, Mr.
S
HEEHY, and Mr. BUDD) introduced the following joint resolution; which
was read twice and referred to the Committee on Finance
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’’.
Resolved by the Senate and House of Representatives1
of the United States of America in Congress assembled, 2
That Congress disapproves the rule submitted by the In-3
ternal Revenue Service relating to ‘‘Gross Proceeds Re-4
porting by Brokers That Regularly Provide Services Effec-5
tuating Digital Asset Sales’’ (89 Fed. Reg. 106928 (De-6
VerDate Sep 11 2014 23:28 Jan 21, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\SJ3.IS SJ3
ssavage on LAPJG3WLY3PROD with BILLS 2
•SJ 3 IS
cember 30, 2024)), and such rule shall have no force or 1
effect. 2
Æ
VerDate Sep 11 2014 23:28 Jan 21, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\SJ3.IS SJ3
ssavage on LAPJG3WLY3PROD with BILLS