S.J.Res. 3 · 119th Congress · 2025–2026
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".
S.J.Res. 3 in the 119th Congress (2025–2026) has passed the senate — introduced on Jan 21, 2025, sponsored by Ted Cruz with 14 co-sponsors. Congress held 2 roll call votes on it.
During the 119th Congress (2025–2026), Donald Trump was president, and Republicans held majorities in both the House and Senate.
- Status
- Passed the Senate
- Introduced
- Jan 21, 2025
- Co-sponsors
- 14
- Policy area
- Taxation
- Groups that lobbied
- 3
What it does
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.
Summary by the nonpartisan Congressional Research Service.
Sponsor
Ted Cruz (R-TX). Co-sponsors: 14 Republicans.
Where it stands
- IntroducedJan 21, 2025
- Passed the SenateMar 4, 2025
- Passed the House—
- Sent to the President—
- Became law—
Latest action: Message received in Senate: Returned to the Senate pursuant to the provisions of H.Res. 212. (Mar 12, 2025)
How Congress voted
- On the Joint Resolution
Senate · Mar 4, 2025 · Joint Resolution Passed70–27 - On the Motion to Proceed
Senate · Mar 4, 2025 · Motion to Proceed Agreed to70–28
Every roll call vote on this bill
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Other Taxation bills in the 119th Congress
- H.J.Res. 25: Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the…
- H.R. 517: Filing Relief for Natural Disasters Act
- H.R. 998: Internal Revenue Service Math and Taxpayer Help Act
- H.R. 1491: Disaster Related Extension of Deadlines Act
- H.R. 5366: Federal Disaster Tax Relief Act of 2025
- H.R. 33: To amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain…
- S. 213: Main Street Tax Certainty Act
- H.R. 247: Health Care Affordability Act of 2025
- H.R. 335: Repeal the NFA Act
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Who lobbied on it
3 organizations named this bill in lobbying reports (Jul 2025 – Sep 2026). Biggest spenders among them:
Committees
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
Cite or embed this page
Capitol Receipts, “S.J.Res. 3 (119th Congress): A joint resolution providing for…,” https://www.capitolreceipts.com/bill/119-sjres-3/a-joint-resolution-providing-for-congressional-disapproval-under-chapt (accessed 2026-10-17).