119-hjres25

HJRES
✓ Complete Data

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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Introduced:
Jan 21, 2025
Policy Area:
Taxation

Bill Statistics

30
Actions
9
Cosponsors
1
Summaries
8
Subjects
6
Text Versions
Yes
Full Text

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Latest Action

Apr 10, 2025
Became Public Law No: 119-5.

Summaries (1)

Introduced in House - Jan 21, 2025 00
<p>This joint resolution nullifies the rule titled <em>Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales</em> 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. <em></em><em></em><em></em><em></em></p>

Actions (20 of 30)

Became Public Law No: 119-5.
Type: BecameLaw | Source: Library of Congress | Code: 36000
Apr 10, 2025
Signed by President.
Type: President | Source: Library of Congress | Code: E30000
Apr 10, 2025
Signed by President.
Type: BecameLaw | Source: Library of Congress | Code: 36000
Apr 10, 2025
Became Public Law No: 119-5.
Type: President | Source: Library of Congress | Code: E40000
Apr 10, 2025
Presented to President.
Type: Floor | Source: House floor actions | Code: E20000
Apr 1, 2025
Presented to President.
Type: President | Source: Library of Congress | Code: 28000
Apr 1, 2025
Message on Senate action sent to the House.
Type: Floor | Source: Senate
Mar 27, 2025
Motion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 70 - 28. Record Vote Number: 150.
Type: Floor | Source: Senate
Mar 26, 2025
Measure laid before Senate by motion. (consideration: CR S1856-1864)
Type: Floor | Source: Senate
Mar 26, 2025
Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 70 - 28. Record Vote Number: 151.
Type: Floor | Source: Library of Congress | Code: 17000
Mar 26, 2025
Passed Senate without amendment by Yea-Nay Vote. 70 - 28. Record Vote Number: 151.
Type: Floor | Source: Senate
Mar 26, 2025
Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 27.
Type: Calendars | Source: Senate
Mar 12, 2025
Motion to reconsider laid on the table Agreed to without objection.
Type: Floor | Source: House floor actions | Code: H38310
Mar 11, 2025
5:53 PM
On passage Passed by the Yeas and Nays: 292 - 132, 1 Present (Roll no. 71). (text: CR H1099)
Type: Floor | Source: House floor actions | Code: H37100
Mar 11, 2025
5:53 PM
Passed/agreed to in House: On passage Passed by the Yeas and Nays: 292 - 132, 1 Present (Roll no. 71). (text: CR H1099)
Type: Floor | Source: Library of Congress | Code: 8000
Mar 11, 2025
5:53 PM
Considered as unfinished business. (consideration: CR H1126)
Type: Floor | Source: House floor actions | Code: H30000
Mar 11, 2025
5:47 PM
POSTPONED PROCEEDINGS - At the conclusion of debate on H.J. Res. 25, the Chair put the question on passage of the joint resolution and by voice vote announced that the ayes had prevailed. Mr. Davis (IL) demanded the yeas and nays and the Chair postponed further proceedings until a time to be announced.
Type: Floor | Source: House floor actions | Code: H8D000
Mar 11, 2025
3:35 PM
The previous question was ordered pursuant to the rule.
Type: Floor | Source: House floor actions | Code: H35000
Mar 11, 2025
3:34 PM
DEBATE - The House proceeded with one hour of debate on H.J. Res. 25.
Type: Floor | Source: House floor actions | Code: H8D000
Mar 11, 2025
3:08 PM
Rule provides for consideration of H.J. Res. 25, H.R. 1156 and H.R. 1968. The resolution provides for consideration of H.J. Res. 25, H.R. 1156, and H.R. 1968 under a closed rule. Also, the resolution provides for one hour of general debate and one motion to recommit on each measure.
Type: Floor | Source: House floor actions | Code: H8D000
Mar 11, 2025
3:07 PM
Showing latest 20 actions

Subjects (8)

Administrative law and regulatory procedures Congressional oversight Currency Digital media Financial services and investments Internal Revenue Service (IRS) Tax administration and collection, taxpayers Taxation (Policy Area)

Cosponsors (9)

Text Versions (6)

Enrolled Bill

Oct 26, 2025

Public Law

Apr 11, 2025

Placed on Calendar Senate

Mar 12, 2025

Engrossed in House

Mar 11, 2025

Reported in House

Feb 28, 2025

Introduced in House

Jan 21, 2025

Full Bill Text

Length: 1,133 characters Version: Enrolled Bill Version Date: Oct 26, 2025 Last Updated: Nov 11, 2025 6:10 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.J. Res. 25 Enrolled Bill

(ENR) ]

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 Digital 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.