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HRES 212 · 119th CongressIntroduced

Return of Senate resolution on IRS digital asset rule

Sponsored by Jason Smith

The vote
Worked the bill
In the distance
Summary

What the bill does

This resolution returns a Senate joint resolution to the Senate without approval. The Senate resolution aimed to block an IRS rule that requires brokers to report gross proceeds from digital asset sales. The House says the Senate resolution violates the Constitution's rule that revenue bills must start in the House.

Why it matters

The stakes

If the IRS rule stands, brokers must report digital asset sales to the IRS, affecting people who trade cryptocurrencies. If the rule is blocked, those sales would not be reported, which could affect tax enforcement.

Major public companies this covers
  • Coinbase GlobalCOIN
  • PayPal HoldingsPYPL
  • BlockSQ
The debate

What each side says

Supporters
  • The Constitution says all bills for raising revenue must start in the House, so the Senate's resolution is an infringement on House privileges.bill
  • The IRS rule would impose new reporting requirements on brokers, which could burden small businesses and individuals who use digital assets.report
Critics
  • The IRS rule is needed to close tax gaps and ensure that digital asset transactions are reported, preventing tax evasion.report
  • Returning the resolution without a vote blocks a legitimate effort to stop a rule that critics say is overly broad and invades privacy.report

Each point links to its source. The views are attributed to those sources, not stated as ours.

Lobbying filings, contributions, and votes are public records shown side by side. The further down the chain, the further the money is from this bill. This page does not assert that money caused any vote.