Congressional Legislation · bill 119hjres25 · built from our database

Both sides have signed this (Bill Ranking)

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".

H.J.Res. 25 · 119th Congress (2025-2026)

H.J.Res. 25119TH CONGRESSINTRODUCED 01/21/2025REP. CAREYR-OH · SPONSORLeft: no (Sponsor Ranking)Lean left: no (Sponsor Ranking)Center: no (Sponsor Ranking)Lean right: DW-NOMINATE +0.41 (Sponsor Ranking)Right: no (Sponsor Ranking)LEAN RIGHT(SPONSOR RANKING)TAXATION

10 members · Left 1 · Center 0 · Right 9 (Bill Ranking)

SponsorRep. Carey, Mike (R-OH) (Introduced 01/21/2025)
Sponsor Voting RecordLean right · DW-NOMINATE +0.41 · measured from every roll-call vote this member has cast (voteview.com) (Sponsor Ranking)
Support
LLLCLRR

support across the spectrum: 10 members signed on (Bill Ranking) this bill: sponsor + current cosponsors, each once

CommitteesHouse - Ways and Means Committee; House - Ways and Means Committee; House - Ways and Means Committee
Latest Action04/10/2025 Became Public Law No: 119-5.
Roll Call Votes3
Sourceview on congress.gov →

Public Law: Public Law 119-5

IntroducedPassed HousePassed SenateResolving DifferencesTo PresidentBecame Law

Summary (2)

Public Law (04/10/2025)

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

Decentralized finance refers to the suite of financial activities and services that are facilitated by cryptocurrency and intended to be conducted without any sort of reliance on traditional financial tools or intermediaries.

Text (5)

Engrossed in House (EH)

119 HJ 25 EH: 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”. U.S. House of Representatives text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IB 119th CONGRESS 1st Session H. J. RES. 25

IN THE HOUSE OF REPRESENTATIVES

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. 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. Passed the House of Representatives March 11, 2025.Kevin F. McCumber,Clerk.

Enrolled Bill (ENR)

HJ 25 ENR: 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”. U.S. House of Representatives text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IB One Hundred Nineteenth Congress of the United States of America At the First SessionBegun and held at the City of Washington on Friday, the third day of January, two thousand and twenty-five H. J. RES. 25

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. 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.

Introduced in House (IH)

119 HJ 25 IH: 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”. U.S. House of Representatives 2025-01-21 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IA119th CONGRESS1st SessionH. J. RES. 25IN THE HOUSE OF REPRESENTATIVESJanuary 21, 2025Mr. Carey submitted the following joint resolution; which was referred to the Committee on Ways and MeansJOINT RESOLUTIONProviding 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.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.

Placed on Calendar Senate (PCS)

119 HJ 25 PCS: 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”. U.S. House of Representatives 2025-03-12 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IIACalendar No. 27119th CONGRESS1st SessionH. J. RES. 25IN THE SENATE OF THE UNITED STATESMarch 12, 2025Received; read twice and placed on the calendarJOINT RESOLUTIONProviding 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.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.Passed the House of Representatives March 11, 2025.Kevin F. McCumber,Clerk.March 12, 2025Received; read twice and placed on the calendar

Reported in House (RH)

119 HJ 25 RH: 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”. U.S. House of Representatives 2025-02-28 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. IBUnion Calendar No. 3119th CONGRESS1st SessionH. J. RES. 25[Report No. 119–7]IN THE HOUSE OF REPRESENTATIVESJanuary 21, 2025Mr. Carey submitted the following joint resolution; which was referred to the Committee on Ways and MeansFebruary 28, 2025Additional sponsors: Mr. Emmer, Mr. Davidson, Mr. Crank, Ms. Tenney, Mr. Thanedar, Mr. Nunn of Iowa, Mr. Kustoff, Mr. Timmons, and Mr. DowningFebruary 28, 2025Committed to the Committee of the Whole House on the State of the Union and ordered to be printedJOINT RESOLUTIONProviding 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.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.February 28, 2025Committed to the Committee of the Whole House on the State of the Union and ordered to be printed

The bill's own words, from our database (synced from the GPO BILLS XML); paragraph breaks added at the bill's section boundaries, nothing else changed.

All Actions (30)

DateChamberAll Actions
01/21/2025Library of CongressIntroduced in House
01/21/2025Library of CongressIntroduced in House
01/21/2025House floor actionsReferred to the House Committee on Ways and Means.
02/26/2025House committee actionsCommittee Consideration and Mark-up Session Held
02/26/2025House committee actionsOrdered to be Reported by the Yeas and Nays: 26 - 16.
02/28/2025Library of CongressReported by the Committee on Ways and Means. H. Rept. 119-7.
02/28/2025House floor actionsReported by the Committee on Ways and Means. H. Rept. 119-7.
02/28/2025House floor actionsPlaced on the Union Calendar, Calendar No. 3.
03/11/2025House floor actionsRules Committee Resolution H. Res. 211 Reported to House. 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.
03/11/2025House floor actionsConsidered under the provisions of rule H. Res. 211. (consideration: CR H1099-1102)
03/11/2025House floor actionsRule 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.
03/11/2025House floor actionsDEBATE - The House proceeded with one hour of debate on H.J. Res. 25.
03/11/2025House floor actionsThe previous question was ordered pursuant to the rule.
03/11/2025House floor actionsPOSTPONED 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.
03/11/2025House floor actionsConsidered as unfinished business. (consideration: CR H1126)
03/11/2025Library of CongressPassed/agreed to in House: On passage Passed by the Yeas and Nays: 292 - 132, 1 Present (Roll no. 71). (text: CR H1099)
03/11/2025House floor actionsOn passage Passed by the Yeas and Nays: 292 - 132, 1 Present (Roll no. 71). (text: CR H1099)
03/11/2025House floor actionsMotion to reconsider laid on the table Agreed to without objection.
03/12/2025SenateReceived in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 27.
03/26/2025SenateMotion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 70 - 28. Record Vote Number: 150.
03/26/2025SenateMeasure laid before Senate by motion. (consideration: CR S1856-1864)
03/26/2025Library of CongressPassed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 70 - 28. Record Vote Number: 151.
03/26/2025SenatePassed Senate without amendment by Yea-Nay Vote. 70 - 28. Record Vote Number: 151.
03/27/2025SenateMessage on Senate action sent to the House.
04/01/2025Library of CongressPresented to President.
04/01/2025House floor actionsPresented to President.
04/10/2025Library of CongressSigned by President.
04/10/2025Library of CongressSigned by President.
04/10/2025Library of CongressBecame Public Law No: 119-5.
04/10/2025Library of CongressBecame Public Law No: 119-5.

Titles (3)

Title TypeTitle
Display TitleProviding 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".
Official Titles from EH (Engrossed in House) bill textProviding 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".
Official Title as IntroducedProviding 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".

Amendments (0)

There are no amendments to this bill.

Cosponsors (9)

* = Original cosponsor

Committees (3)

CommitteeActivity
House - Ways and Means Committee02/28/2025 Reported By
House - Ways and Means Committee02/26/2025 Markup By
House - Ways and Means Committee01/21/2025 Referred To

Related Bills (3)

Subjects (7)

Policy Area: Taxation

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