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US HJR25

Joint Resolution

Status

Passed

4/10/2025

Primary Sponsor

Mike Carey

Click for details

Origin

House of Representatives

119th Congress

AI Summary

  • Congress disapproves and nullifies the IRS rule on "Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales" published December 30, 2024 (89 Fed. Reg. 106928)

  • Uses the Congressional Review Act (chapter 8 of title 5, U.S. Code) to overturn the executive agency rule

  • The IRS rule would have required cryptocurrency brokers to report gross proceeds from digital asset transactions to the IRS

  • Upon enactment, the rule shall have no force or effect, eliminating the reporting requirements for digital asset brokers

Legislative Description

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".

Taxation

Last Action

Became Public Law No: 119-5.

4/10/2025

Committee Referrals

Ways And Means1/21/2025

Full Bill Text

No bill text available