Public Law 119-5 (H.J. Res. 25): disapproval under the Congressional Review Act of the IRS rule "Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales"

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[119th Congress Public Law 5]
[From the U.S. Government Publishing Office]

[[Page 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''. <<NOTE: 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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