IRS rule disapproved: Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating…
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 of the 119th Congress, approved April 10, 2025, enacted as Public Law 119-5 (139 Stat. 48). The text indexed here is the law as enrolled and printed by the Government Publishing Office, in 1 provision.
The one provision indexed, holding 1 proposal. Each shows the Resolution's own words, the provision they sit in, and anything that has happened since. This is the law in force, not a proposal for one.
Congress can cancel a new agency rule. It has a short window to do it. This law cancels the rule on what brokers must report about digital asset sales.
This is a law. Both houses of Congress passed it. It was signed on April 10, 2025. It is in force now.
Its number is Public Law 119-5. It started out as the bill H.J. Res. 25.
It is not split into parts. It is one block of text. Open it below to read it.
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Search the 1 proposal we have taken from IRS rule disapproved: Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating… by what it actually says.Type a term to look it up, or a question to have it answered
One cell per provision, filled once it has been broken into proposals.
All 1 provisions indexed. Each provision page says what was taken from it and what was not.
One bar per provision of the Resolution. Bar length compares one with another. It is not how much of a provision is indexed.
Grouped from each provision's own verb, quoted on its page. A statute that says shall not is making a different demand from one that says may.
How the Chapter List Was Built
Section numbers and headings are read from the Government Publishing Office's own text of the enrolled law, not typed. Every quotation on the site is checked against the section it is attributed to before the site will build. The approval line and the legislative history the GPO prints after the last section are held out of the text, so that neither can be quoted as a provision.
The source is the publisher's own PDF. Quotations link to the page they came from. The full document →