S.J.Res. 3: 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".

Joint resolution · 119th Congress (2025–2026). Agreed to in Senate, 4 Mar 2025. Introduced 21 Jan 2025.

Vote results

How each member voted

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); Brian Schatz (D-HI); Tom Cotton (R-AR); Kevin Cramer (R-ND); Ted Cruz (R-TX); Steve Daines (R-MT); Deb Fischer (R-NE); Angus S. King, Jr. (I-ME); Cory A. Booker (D-NJ); Joni Ernst (R-IA); Ruben Gallego (D-AZ); 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); 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); Jon Husted (R-OH); Ashley Moody (R-FL); Lindsey Graham (R-SC); Markwayne Mullin (R-OK).

Nay (27): 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); Elizabeth Warren (D-MA); Lisa Blunt Rochester (D-DE); Margaret Wood Hassan (D-NH); Tina Smith (D-MN); Mark Kelly (D-AZ).

Not voting (3): Cynthia M. Lummis (R-WY); Elissa Slotkin (D-MI); James C. Justice (R-WV).

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

House

Not yet considered.

Summary

Main subject: Disapproves, under chapter 8 of title 5, United States Code, 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 Internal Revenue Service rule on broker reporting of 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