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".

Joint resolution · 119th Congress (2025–2026). Became law, 10 Apr 2025 · Public Law 119-5. Introduced 21 Jan 2025.

Vote results

How each member voted

White House

Signed (1): Donald Trump (R, President).

Not in office (2): Joseph Biden (D, President); Kamala D. Harris (D, Vice President).

Senate

Yea (70): Chuck Grassley (R-IA); Charles E. Schumer (D-NY); Mitch McConnell (R-KY); Mike Crapo (R-ID); Roger F. Wicker (R-MS); Susan M. Collins (R-ME); Jerry Moran (R-KS); John Thune (R-SD); Shelley Moore Capito (R-WV); Adam B. Schiff (D-CA); John Boozman (R-AR); John Cornyn (R-TX); Lisa Murkowski (R-AK); Marsha Blackburn (R-TN); Kirsten E. Gillibrand (D-NY); John Barrasso (R-WY); Bill Cassidy (R-LA); Martin Heinrich (D-NM); Ben Ray Luján (D-NM); James E. Risch (R-ID); Mark R. Warner (D-VA); John Hoeven (R-ND); Ron Johnson (R-WI); James Lankford (R-OK); Mike Lee (R-UT); Rand Paul (R-KY); Tim Scott (R-SC); Todd Young (R-IN); Tom Cotton (R-AR); Kevin Cramer (R-ND); Ted Cruz (R-TX); Steve Daines (R-MT); Deb Fischer (R-NE); Cynthia M. Lummis (R-WY); Cory A. Booker (D-NJ); Joni Ernst (R-IA); Mike Rounds (R-SD); Dan Sullivan (R-AK); Thom Tillis (R-NC); Jim Banks (R-IN); Ted Budd (R-NC); Catherine Cortez Masto (D-NV); John Kennedy (R-LA); Roger Marshall (R-KS); Jacky Rosen (D-NV); John R. Curtis (R-UT); Cindy Hyde-Smith (R-MS); Josh Hawley (R-MO); Andy Kim (D-NJ); Elissa Slotkin (D-MI); Rick Scott (R-FL); Bill Hagerty (R-TN); John W. Hickenlooper (D-CO); Tommy Tuberville (R-AL); Jon Ossoff (D-GA); Alex Padilla (D-CA); Raphael G. Warnock (D-GA); Katie Boyd Britt (R-AL); John Fetterman (D-PA); Eric Schmitt (R-MO); Pete Ricketts (R-NE); Angela D. Alsobrooks (D-MD); David McCormick (R-PA); Bernie Moreno (R-OH); Tim Sheehy (R-MT); James C. Justice (R-WV); Jon Husted (R-OH); Ashley Moody (R-FL); Lindsey Graham (R-SC); Markwayne Mullin (R-OK).

Nay (28): Edward J. Markey (D-MA); Ron Wyden (D-OR); Richard J. Durbin (D-IL); Jack Reed (D-RI); Bernard Sanders (I-VT); Patty Murray (D-WA); Tammy Baldwin (D-WI); Maria Cantwell (D-WA); Chris Van Hollen (D-MD); Mazie K. Hirono (D-HI); Amy Klobuchar (D-MN); Christopher Murphy (D-CT); Peter Welch (D-VT); Sheldon Whitehouse (D-RI); Jeff Merkley (D-OR); Gary C. Peters (D-MI); Jeanne Shaheen (D-NH); Michael F. Bennet (D-CO); Christopher A. Coons (D-DE); Richard Blumenthal (D-CT); Tammy Duckworth (D-IL); Tim Kaine (D-VA); Angus S. King, Jr. (I-ME); Elizabeth Warren (D-MA); Lisa Blunt Rochester (D-DE); Margaret Wood Hassan (D-NH); Tina Smith (D-MN); Mark Kelly (D-AZ).

Not voting (2): Brian Schatz (D-HI); Ruben Gallego (D-AZ).

Not in office (4): Alan Armstrong (R-OK); Darline Graham (R-SC); Marco Rubio (R-FL); J.D. Vance (R-OH).

House

Yea (292): Harold Rogers (R-KY-5); Christopher H. Smith (R-NJ-4); Ken Calvert (R-CA-41); Frank D. Lucas (R-OK-3); Robert B. Aderholt (R-AL-4); Gregory W. Meeks (D-NY-5); Michael K. Simpson (R-ID-2); Pete Sessions (R-TX-17); Sam Graves (R-MO-6); Joe Wilson (R-SC-2); John R. Carter (R-TX-31); Tom Cole (R-OK-4); Mario Diaz-Balart (R-FL-26); Mike Rogers (R-AL-3); Michael R. Turner (R-OH-10); Darrell Issa (R-CA-48); Jim Costa (D-CA-21); Henry Cuellar (D-TX-28); Virginia Foxx (R-NC-5); Michael T. McCaul (R-TX-10); Gus M. Bilirakis (R-FL-12); Vern Buchanan (R-FL-16); Jim Jordan (R-OH-4); Adrian Smith (R-NE-3); Robert E. Latta (R-OH-5); Robert J. Wittman (R-VA-1); Steve Scalise (R-LA-1); Tim Walberg (R-MI-5); Brett Guthrie (R-KY-2); Tom McClintock (R-CA-5); Glenn Thompson (R-PA-15); Eric A. "Rick" Crawford (R-AR-1); Scott DesJarlais (R-TN-4); Charles J. "Chuck" Fleischmann (R-TN-3); Paul A. Gosar (R-AZ-9); H. Morgan Griffith (R-VA-9); Andy Harris (R-MD-1); Bill Huizenga (R-MI-4); Mike Kelly (R-PA-16); David Schweikert (R-AZ-1); Austin Scott (R-GA-8); Daniel Webster (R-FL-11); Steve Womack (R-AR-3); Mark E. Amodei (R-NV-2); Thomas Massie (R-KY-4); Andy Barr (R-KY-6); Lois Frankel (D-FL-22); Richard Hudson (R-NC-9); David P. Joyce (R-OH-14); Scott Perry (R-PA-10); Raul Ruiz (D-CA-25); Marc A. Veasey (D-TX-33); Ann Wagner (R-MO-2); Randy K. Weber, Sr. (R-TX-14); Roger Williams (R-TX-25); Jason Smith (R-MO-8); Pete Aguilar (D-CA-33); Rick W. Allen (R-GA-12); Brian Babin (R-TX-36); Mike Bost (R-IL-12); Brendan F. Boyle (D-PA-2); Earl L. "Buddy" Carter (R-GA-1); Tom Emmer (R-MN-6); Glenn Grothman (R-WI-6); J. French Hill (R-AR-2); Ted Lieu (D-CA-36); Barry Loudermilk (R-GA-11); John R. Moolenaar (R-MI-2); Dan Newhouse (R-WA-4); Gary J. Palmer (R-AL-6); David Rouzer (R-NC-7); Elise M. Stefanik (R-NY-21); Bruce Westerman (R-AR-4); Bradley Scott Schneider (D-IL-10); David G. Valadao (R-CA-22); Trent Kelly (R-MS-1); Darin LaHood (R-IL-16); Warren Davidson (R-OH-8); James Comer (R-KY-1); Jodey C. Arrington (R-TX-19); Don Bacon (R-NE-2); Jack Bergman (R-MI-1); Andy Biggs (R-AZ-5); Salud O. Carbajal (D-CA-24); J. Luis Correa (D-CA-46); Neal P. Dunn (R-FL-2); Adriano Espaillat (D-NY-13); Brian K. Fitzpatrick (R-PA-1); Josh Gottheimer (D-NJ-5); Clay Higgins (R-LA-3); Steven Horsford (D-NV-4); Mike Johnson (R-LA-4); Ro Khanna (D-CA-17); Raja Krishnamoorthi (D-IL-8); David Kustoff (R-TN-8); Brian J. Mast (R-FL-21); Jimmy Panetta (D-CA-19); John H. Rutherford (R-FL-5); Lloyd Smucker (R-PA-11); Darren Soto (D-FL-9); Ron Estes (R-KS-4); Ralph Norman (R-SC-5); Jimmy Gomez (D-CA-34); Thomas R. Suozzi (D-NY-3); Michael Cloud (R-TX-27); Troy Balderson (R-OH-12); Kevin Hern (R-OK-1); Marlin A. Stutzman (R-IN-3); Tim Burchett (R-TN-2); Ben Cline (R-VA-6); Angie Craig (D-MN-2); Dan Crenshaw (R-TX-2); Russ Fulcher (R-ID-1); Lance Gooden (R-TX-5); Michael Guest (R-MS-3); Josh Harder (D-CA-9); Dusty Johnson (R-SD-AL); John Joyce (R-PA-13); Susie Lee (D-NV-3); Mike Levin (D-CA-49); Lucy McBath (D-GA-6); Daniel Meuser (R-PA-9); Carol D. Miller (R-WV-1); Chris Pappas (D-NH-1); Guy Reschenthaler (R-PA-14); John W. Rose (R-TN-6); Chip Roy (R-TX-21); Greg Stanton (D-AZ-4); Pete Stauber (R-MN-8); Bryan Steil (R-WI-1); W. Gregory Steube (R-FL-17); Haley M. Stevens (D-MI-11); William R. Timmons IV (R-SC-4); Jefferson Van Drew (R-NJ-2); Claudia Tenney (R-NY-24); Gregory F. Murphy (R-NC-3); Thomas P. Tiffany (R-WI-7); Ryan K. Zinke (R-MT-1); Jake Auchincloss (D-MA-4); Cliff Bentz (R-OR-2); Stephanie I. Bice (R-OK-5); Lauren Boebert (R-CO-4); Kat Cammack (R-FL-3); Andrew S. Clyde (R-GA-9); Byron Donalds (R-FL-19); Pat Fallon (R-TX-4); Randy Feenstra (R-IA-4); Cleo Fields (D-LA-6); Michelle Fischbach (R-MN-7); Scott Fitzgerald (R-WI-5); Scott Franklin (R-FL-18); Andrew R. Garbarino (R-NY-2); Carlos A. Gimenez (R-FL-28); Diana Harshbarger (R-TN-1); Ashley Hinson (R-IA-2); Ronny Jackson (R-TX-13); Young Kim (R-CA-40); Nancy Mace (R-SC-1); Nicole Malliotakis (R-NY-11); Tracey Mann (R-KS-1); Lisa C. McClain (R-MI-9); Mary E. Miller (R-IL-15); Mariannette Miller-Meeks (R-IA-1); Barry Moore (R-AL-1); Blake D. Moore (R-UT-1); Troy E. Nehls (R-TX-22); Jay Obernolte (R-CA-23); Burgess Owens (R-UT-4); August Pfluger (R-TX-11); Maria Elvira Salazar (R-FL-27); Victoria Spartz (R-IN-5); Marilyn Strickland (D-WA-10); Ritchie Torres (D-NY-15); Beth Van Duyne (R-TX-24); Julia Letlow (R-LA-5); Jake Ellzey (R-TX-6); Mike Carey (R-OH-15); Mike Flood (R-NE-1); Brad Finstad (R-MN-1); Patrick Ryan (D-NY-18); Rudy Yakym III (R-IN-2); Mark Alford (R-MO-4); Aaron Bean (R-FL-4); Josh Brecheen (R-OK-2); Nikki Budzinski (D-IL-13); Eric Burlison (R-MO-7); Juan Ciscomani (R-AZ-6); Mike Collins (R-GA-10); Elijah Crane (R-AZ-2); Donald G. Davis (D-NC-1); Monica De La Cruz (R-TX-15); Chuck Edwards (R-NC-11); Mike Ezell (R-MS-4); Russell Fry (R-SC-7); Robert Garcia (D-CA-42); Daniel S. Goldman (D-NY-10); Harriet M. Hageman (R-WY-AL); Erin Houchin (R-IN-9); Wesley Hunt (R-TX-38); Jonathan L. Jackson (D-IL-1); John James (R-MI-10); Sydney Kamlager-Dove (D-CA-37); Thomas H. Kean, Jr. (R-NJ-7); Jennifer A. Kiggans (R-VA-2); Kevin Kiley (I-CA-3); Nick LaLota (R-NY-1); Greg Landsman (D-OH-1); Nicholas A. Langworthy (R-NY-23); Michael Lawler (R-NY-17); Laurel M. Lee (R-FL-15); Anna Paulina Luna (R-FL-13); Morgan Luttrell (R-TX-8); Richard McCormick (R-GA-7); Robert Menendez (D-NJ-8); Max L. Miller (R-OH-7); Cory Mills (R-FL-7); Nathaniel Moran (R-TX-1); Jared Moskowitz (D-FL-23); Zachary Nunn (R-IA-3); Andrew Ogles (R-TN-5); Brittany Pettersen (D-CO-7); Hillary J. Scholten (D-MI-3); Keith Self (R-TX-3); Eric Sorensen (D-IL-17); Dale W. Strong (R-AL-5); Emilia Strong Sykes (D-OH-13); Shri Thanedar (D-MI-13); Derrick Van Orden (R-WI-3); Gabe Vasquez (D-NM-2); Gabe Amo (D-RI-1); Celeste Maloy (R-UT-2); Timothy M. Kennedy (D-NY-26); Vince Fong (R-CA-20); Michael A. Rulli (R-OH-6); Tony Wied (R-WI-8); Yassamin Ansari (D-AZ-3); Tom Barrett (R-MI-7); Michael Baumgartner (R-WA-5); Nicholas J. Begich III (R-AK-AL); Sheri Biggs (R-SC-3); Janelle S. Bynum (D-OR-5); Jeff Crank (R-CO-5); Troy Downing (R-MT-2); Sarah Elfreth (D-MD-3); Gabe Evans (R-CO-8); Julie Fedorchak (R-ND-AL); Shomari Figures (D-AL-2); Laura Friedman (D-CA-30); Brandon Gill (R-TX-26); Laura Gillen (D-NY-4); Craig A. Goldman (R-TX-12); Maggie Goodlander (D-NH-2); Adam Gray (D-CA-13); Abraham J. Hamadeh (R-AZ-8); Mike Haridopolos (R-FL-8); Pat Harrigan (R-NC-10); Mark Harris (R-NC-8); Jeff Hurd (R-CO-3); Brian Jack (R-GA-3); Julie Johnson (D-TX-32); Mike Kennedy (R-UT-3); Brad Knott (R-NC-13); George Latimer (D-NY-16); Sam T. Liccardo (D-CA-16); Ryan Mackenzie (R-PA-7); John W. Mannion (D-NY-22); Sarah McBride (D-DE-AL); April McClain Delaney (D-MD-6); Kristen McDonald Rivet (D-MI-8); Addison P. McDowell (R-NC-6); John J. McGuire III (R-VA-5); Mark B. Messmer (R-IN-8); Riley M. Moore (R-WV-2); Tim Moore (R-NC-14); Johnny Olszewski, Jr. (D-MD-2); Robert F. Onder, Jr. (R-MO-3); Nellie Pou (D-NJ-9); Josh Riley (D-NY-19); Derek Schmidt (R-KS-2); Jefferson Shreve (R-IN-6); Lateefah Simon (D-CA-12); Suhas Subramanyam (D-VA-10); David J. Taylor (R-OH-2); Derek Tran (D-CA-45); Eugene Simon Vindman (D-VA-7); George Whitesides (D-CA-27); Eric Swalwell (D-CA-14); Doug LaMalfa (R-CA-1); Mikie Sherrill (D-NJ-11); Mark E. Green (R-TN-7); Tony Gonzales (R-TX-23); Marjorie Taylor Greene (R-GA-14).

Nay (132): Steny H. Hoyer (D-MD-5); Marcy Kaptur (D-OH-9); Nancy Pelosi (D-CA-11); Frank Pallone, Jr. (D-NJ-6); Richard E. Neal (D-MA-1); Rosa L. DeLauro (D-CT-3); Maxine Waters (D-CA-43); Jerrold Nadler (D-NY-12); Sanford D. Bishop, Jr. (D-GA-2); James E. Clyburn (D-SC-6); Robert C. "Bobby" Scott (D-VA-3); Nydia M. Velázquez (D-NY-7); Bennie G. Thompson (D-MS-2); Lloyd Doggett (D-TX-37); Danny K. Davis (D-IL-7); Diana DeGette (D-CO-1); James P. McGovern (D-MA-2); Brad Sherman (D-CA-32); Adam Smith (D-WA-9); John B. Larson (D-CT-1); Janice D. Schakowsky (D-IL-9); Mike Thompson (D-CA-4); Rick Larsen (D-WA-2); Betty McCollum (D-MN-4); Stephen F. Lynch (D-MA-8); Linda T. Sánchez (D-CA-38); Emanuel Cleaver (D-MO-5); Al Green (D-TX-9); Gwen Moore (D-WI-4); Debbie Wasserman Schultz (D-FL-25); Doris O. Matsui (D-CA-7); Kathy Castor (D-FL-14); Yvette D. Clarke (D-NY-9); Steve Cohen (D-TN-9); Joe Courtney (D-CT-2); Henry C. "Hank" Johnson, Jr. (D-GA-4); André Carson (D-IN-7); James A. Himes (D-CT-4); Chellie Pingree (D-ME-1); Paul Tonko (D-NY-20); Mike Quigley (D-IL-5); Judy Chu (D-CA-28); John Garamendi (D-CA-8); Bill Foster (D-IL-11); William R. Keating (D-MA-9); Terri A. Sewell (D-AL-7); Frederica S. Wilson (D-FL-24); Dina Titus (D-NV-1); Kweisi Mfume (D-MD-7); Suzanne Bonamici (D-OR-1); Suzan K. DelBene (D-WA-1); Joyce Beatty (D-OH-3); Ami Bera (D-CA-6); Julia Brownley (D-CA-26); Joaquin Castro (D-TX-20); Jared Huffman (D-CA-2); Hakeem S. Jeffries (D-NY-8); Grace Meng (D-NY-6); Scott H. Peters (D-CA-50); Mark Pocan (D-WI-2); Juan Vargas (D-CA-52); Robin L. Kelly (D-IL-2); Katherine M. Clark (D-MA-5); Alma S. Adams (D-NC-12); Donald Norcross (D-NJ-1); Donald S. Beyer, Jr. (D-VA-8); Ed Case (D-HI-1); Mark DeSaulnier (D-CA-10); Debbie Dingell (D-MI-6); Norma J. Torres (D-CA-35); Bonnie Watson Coleman (D-NJ-12); Dwight Evans (D-PA-3); Nanette Diaz Barragán (D-CA-44); Vicente Gonzalez (D-TX-34); Pramila Jayapal (D-WA-7); Jamie Raskin (D-MD-8); Joseph D. Morelle (D-NY-25); Mary Gay Scanlon (D-PA-5); Sean Casten (D-IL-6); Jason Crow (D-CO-6); Sharice Davids (D-KS-3); Madeleine Dean (D-PA-4); Veronica Escobar (D-TX-16); Lizzie Fletcher (D-TX-7); Sylvia R. Garcia (D-TX-29); Jesús G. "Chuy" García (D-IL-4); Jared F. Golden (D-ME-2); Jahana Hayes (D-CT-5); Chrissy Houlahan (D-PA-6); Joe Neguse (D-CO-2); Alexandria Ocasio-Cortez (D-NY-14); Ilhan Omar (D-MN-5); Ayanna Pressley (D-MA-7); Kim Schrier (D-WA-8); Rashida Tlaib (D-MI-12); Lori Trahan (D-MA-3); Lauren Underwood (D-IL-14); Sara Jacobs (D-CA-51); Teresa Leger Fernandez (D-NM-3); Frank J. Mrvan (D-IN-1); Deborah K. Ross (D-NC-2); Nikema Williams (D-GA-5); Troy A. Carter (D-LA-2); Melanie A. Stansbury (D-NM-1); Shontel M. Brown (D-OH-11); Becca Balint (D-VT-AL); Greg Casar (D-TX-35); Gilbert Ray Cisneros, Jr. (D-CA-31); Jasmine Crockett (D-TX-30); Christopher R. Deluzio (D-PA-17); Valerie P. Foushee (D-NC-4); Maxwell Frost (D-FL-10); Marie Gluesenkamp Perez (D-WA-3); Val T. Hoyle (D-OR-4); Glenn Ivey (D-MD-4); Summer L. Lee (D-PA-12); Seth Magaziner (D-RI-2); Morgan McGarvey (D-KY-3); Kevin Mullin (D-CA-15); Delia C. Ramirez (D-IL-3); Andrea Salinas (D-OR-6); Jill N. Tokuda (D-HI-2); Jennifer L. McClellan (D-VA-4); LaMonica McIver (D-NJ-10); Wesley Bell (D-MO-1); Maxine Dexter (D-OR-3); Dave Min (D-CA-47); Kelly Morrison (D-MN-3); Luz M. Rivas (D-CA-29); David Scott (D-GA-13); Gerald E. Connolly (D-VA-11); Sheila Cherfilus-McCormick (D-FL-20).

Present (1): Zoe Lofgren (D-CA-18).

Not voting (7): Mark Takano (D-CA-39); Seth Moulton (D-MA-6); James R. Baird (R-IN-4); Robert P. Bresnahan, Jr. (R-PA-8); Herbert C. Conaway, Jr. (D-NJ-3); Emily Randall (D-WA-6); Raúl M. Grijalva (D-AZ-7).

Not in office (13): Randy Fine (R-FL-6); Jimmy Patronis (R-FL-1); James R. Walkinshaw (D-VA-11); Adelita S. Grijalva (D-AZ-7); Matt Van Epps (R-TN-7); Christian D. Menefee (D-TX-18); Clay Fuller (R-GA-14); Analilia Mejia (D-NJ-11); James Gallagher (R-CA-1); Everton Blair Jr. (D-GA-13); Aisha Wahab (D-CA-14); Michael Waltz (R-FL-6); Sylvester Turner (D-TX-18).

Summary

Main subject: Disapproves the Internal Revenue Service rule on gross proceeds reporting by brokers that regularly provide services effectuating digital asset sales, and provides that the rule has no force or effect. Text

Its core areas: Congressional disapproval of the IRS rule on gross proceeds reporting by brokers for digital asset sales.

Unexpected Items: 0 provisions

What it does

Written automatically from the official text by Claude Sonnet 5.5, an AI model. Written 29 Sep 2026 and published after the automatic checks, without a person reading it first. Every line names the section it came from.

Sources