Public Law 119–5: 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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PUBLIC LAW 119–5—APR. 10, 2025
139 STAT. 48
Public Law
119–5
119th Congress
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”.

Apr. 10, 2025

[H.J. Res. 25]

  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.
Approved April 10, 2025.

LEGISLATIVE HISTORY—H.J. Res. 25 (S.J. Res. 3):

HOUSE REPORTS: ┐No. 119–7 (Comm. on Ways and Means).

CONGRESSIONAL RECORD, Vol. 171 (2025):

Mar. 11, considered and passed House.

Mar. 26, considered and passed Senate.

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