United States · Law · HJRES
H.J.Res. 25 (119th)
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".
Introduced
21 January 2025
Last action
10 April 2025 · President
Status
Became Public Law No: 119-5.
Sponsors
Rep. Carey, Mike [R-OH-15], Rep. Emmer, Tom [R-MN-6], Rep. Davidson, Warren [R-OH-8], Rep. Crank, Jeff [R-CO-5], Rep. Tenney, Claudia [R-NY-24], Rep. Thanedar, Shri [D-MI-13], Rep. Nunn, Zachary [R-IA-3], Rep. Kustoff, David [R-TN-8], Rep. Timmons, William R. [R-SC-4], Rep. Downing, Troy [R-MT-2]
Subjects
Taxation
Source updated
10 July 2026
Summary
This joint resolution nullifies the rule titled Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales 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.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
21 January 2025
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
21 January 2025
Introduced
Introduced in House
Source: IntroReferral
21 January 2025
Introduced
Introduced in House
Source: IntroReferral
26 February 2025
Vote
Ordered to be Reported by the Yeas and Nays: 26 - 16.
Source: Committee
26 February 2025
Committee
Committee Consideration and Mark-up Session Held
Source: Committee
28 February 2025
Calendars
Placed on the Union Calendar, Calendar No. 3.
Source: Calendars
28 February 2025
Reported
Reported by the Committee on Ways and Means. H. Rept. 119-7.
Source: Committee
28 February 2025
Reported
Reported by the Committee on Ways and Means. H. Rept. 119-7.
Source: Committee
11 March 2025
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: Floor
11 March 2025
Vote
On passage Passed by the Yeas and Nays: 292 - 132, 1 Present (Roll no. 71). (text: CR H1099)
Source: Floor
11 March 2025
Vote
Passed/agreed to in House: On passage Passed by the Yeas and Nays: 292 - 132, 1 Present (Roll no. 71). (text: CR H1099)
Source: Floor
11 March 2025
Floor
Considered under the provisions of rule H. Res. 211. (consideration: CR H1099-1102)
Source: Floor
11 March 2025
Floor
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.
Source: Floor
11 March 2025
Floor
The previous question was ordered pursuant to the rule.
Source: Floor
11 March 2025
Reported
Rules 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.
Source: Floor
12 March 2025
Introduced
Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 27.
Source: Calendars
26 March 2025
Vote
Motion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 70 - 28. Record Vote Number: 150.
Source: Floor
26 March 2025
Vote
Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 70 - 28. Record Vote Number: 151.
Source: Floor
27 March 2025
Floor
Message on Senate action sent to the House.
Source: Floor
1 April 2025
Floor
Presented to President.
Source: Floor
1 April 2025
President
Presented to President.
Source: President
10 April 2025
Became law
Became Public Law No: 119-5.
Source: President
10 April 2025
Became law
Signed by President.
Source: BecameLaw
10 April 2025
President
Signed by President.
Source: President
Votes
26 March 2025 · Joint Resolution Passed · On the Joint Resolution H.J.Res. 25 · Joint Resolution Passed · Official source
Yes 70 · No 28 · Abstain — · Absent/not voting 2
- Sen. Schiff, Adam B. [D-CA]Yea
- Sen. Padilla, Alex [D-CA]Yea
- Sen. Klobuchar, Amy [D-MN]Nay
- Sen. Kim, Andy [D-NJ]Yea
Showing the first 4 recorded positions. Vote totals above are complete.
26 March 2025 · Motion to Proceed Agreed to · On the Motion to Proceed H.J.Res. 25 · Motion to Proceed Agreed to · Official source
Yes 70 · No 28 · Abstain — · Absent/not voting 2
- Sen. Schiff, Adam B. [D-CA]Yea
- Sen. Padilla, Alex [D-CA]Yea
- Sen. Klobuchar, Amy [D-MN]Nay
- Sen. Kim, Andy [D-NJ]Yea
Showing the first 4 recorded positions. Vote totals above are complete.
11 March 2025 · passed · On Passage · Passed · Official source
Yes 292 · No 132 · Abstain — · Absent/not voting 7
- Rep. Bean, Aaron [R-FL-4]Yea
- Rep. Hamadeh, Abraham J. [R-AZ-8]Yea
- Rep. Gray, Adam [D-CA-13]Yea
- Rep. Smith, Adam [D-WA-9]Nay
Showing the first 4 recorded positions. Vote totals above are complete.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
8 official files
Enrolled Bill
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Enrolled Bill
Enrolled Bill · EN
Public Law
Public Law · EN · 11 April 2025
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Public Law
summary · EN · 10 April 2025
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Placed on Calendar Senate
Placed on Calendar Senate · EN · 12 March 2025
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Engrossed in House
Engrossed in House · EN · 11 March 2025
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Reported in House
Reported in House · EN · 28 February 2025
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Introduced in House
Introduced in House · EN · 21 January 2025
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Introduced in House
summary · EN · 21 January 2025
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Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. Carey, Mike [R-OH-15] · R · Sponsor
- Rep. Emmer, Tom [R-MN-6] · R · Cosponsor
- Rep. Davidson, Warren [R-OH-8] · R · Cosponsor
- Rep. Crank, Jeff [R-CO-5] · R · Cosponsor
- Rep. Tenney, Claudia [R-NY-24] · R · Cosponsor
- Rep. Thanedar, Shri [D-MI-13] · D · Cosponsor
- Rep. Nunn, Zachary [R-IA-3] · R · Cosponsor
- Rep. Kustoff, David [R-TN-8] · R · Cosponsor
- Rep. Timmons, William R. [R-SC-4] · R · Cosponsor
- Rep. Downing, Troy [R-MT-2] · R · Cosponsor
- · hswm00 · Standing
Related records
- related to ← A 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".
- related to ← Returning Senate Joint Resolution 3 to the Senate.
- related to ← Providing for consideration of the joint resolution (H.J. Res. 25) 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’’; providing for consideration of the bill (H.R. 1156) to amend the CARES Act to extend the statute of limitations for fraud under certain unemployment programs, and for other purposes; providing for consideration of the bill (H.R. 1968) making further continuing appropriations and other extensions for the fiscal year ending September 30, 2025, and for other purposes; and for other purposes.
Related across the Repo ecosystem
Direct relationships are identifier-backed. Topic context means shared TopicMembership — not a citation and not causation.
Direct relationships
- Legal framework · 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) · US
- Identifier matchPROJECTS_FROM
Same us record 119-hjres-25 projected from PoliticalRepo US row.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/119th-congress/house-joint-resolution/25
- Open data entity: https://api.congress.gov/v3/bill/119/hjres/25
- us · 119-hjres-25 · source updated 10 July 2026