119th Congress · introduced in the Senate · Jan 21, 2025
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".
Official title from Congress.gov
Latest action (Mar 12, 2025): Message received in Senate: Returned to the Senate pursuant to the provisions of H.Res. 212.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in Senate (Jan 21, 2025)
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.
Includes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
Senate · Mar 4, 2025 · Roll call 102 · Joint Resolution Passed
Senate · Mar 4, 2025 · Roll call 101 · Motion to Proceed Agreed to
Message received in Senate: Returned to the Senate pursuant to the provisions of H.Res. 212.
Papers returned to Senate pursuant to H. Res. 212
Held at the Desk
Received in the House
Message on Senate action sent to the House.
Passed Senate without amendment by Yea-Nay Vote. 70 - 27. Record Vote Number: 102. (text: CR S1488) Roll call details
Passed/agreed to in Senate: Passed Senate without amendment by Yea-Nay Vote. 70 - 27. Record Vote Number: 102. Roll call details
Measure laid before Senate by motion. (consideration: CR S1471, S1477, S1485-1488)
Motion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 70 - 28. Record Vote Number: 101. (CR S1470-1471) Roll call details
Placed on Senate Legislative Calendar under General Orders. Calendar No. 11.
Senate Committee on Finance discharged, by petition, pursuant to 5 U.S.C. 802(c).
Senate Committee on Finance discharged, by petition, pursuant to 5 U.S.C. 802(c).
Read twice and referred to the Committee on Finance.
Introduced in Senate
Actions from Congress.gov, newest first.
Administrative law and regulatory procedures · Congressional oversight · Currency · Digital media · Financial services and investments · Internal Revenue Service (IRS) · Tax administration and collection, taxpayers
LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
26 citations; showing the 25 most recently posted.
DIGITAL CURRENCY GROUP · lobbying firm or registrant: DIGITAL CURRENCY GROUP
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$310,000
Spent on own lobbying
General education around digital assets and decentralized AI S.J. Res. 3, H.J. Res. 25 Resolution Disapproving Broker Rule Reconciliation/tax bill Legislation related to digital asset market structure legislation - HR 3633 (CLARITY…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DIGITAL CURRENCY GROUP · lobbying firm or registrant: DIGITAL CURRENCY GROUP
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$410,000
Spent on own lobbying
General education around digital assets and decentralized AI S.J. Res. 3, H.J. Res. 25 Resolution Disapproving Broker Rule Reconciliation/tax bill Legislation related to digital asset market structure legislation - HR 3633 (CLARITY…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DIGITAL CURRENCY GROUP · lobbying firm or registrant: DIGITAL CURRENCY GROUP
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$380,000
Spent on own lobbying
General education around digital assets and decentralized AI S.J. Res. 3, H.J. Res. 25 Resolution Disapproving Broker Rule Reconciliation/tax bill Legislation related to digital asset market structure legislation - HR 3633 (CLARITY…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DIGITAL CURRENCY GROUP · lobbying firm or registrant: DIGITAL CURRENCY GROUP
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$440,000
Spent on own lobbying
General education around digital assets and decentralized AI S.J. Res. 3, H.J. Res. 25 Resolution Disapproving Broker Rule Reconciliation/tax bill Legislation related to digital asset market structure legislation - HR 3633 (CLARITY…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BLOCKCHAIN ASSOCIATION · lobbying firm or registrant: BLOCKCHAIN ASSOCIATION
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · amended · posted Jan 20, 2026 · issue area: Banking
$470,000
Spent on own lobbying
…omic activities and related assets, digital rights, and decentralized web applications using blockchain and related distributed ledger technologies, including: S.J. Res. 3/ H.J. Res. 25 Resolution Disapproving Broker Rule; S. 401Fair Access to Banking Act; H.R. 987 Fair Access to Banking Act; H.R. 148 Keep Your Coins Act of 2025;…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BLOCKCHAIN ASSOCIATION · lobbying firm or registrant: BLOCKCHAIN ASSOCIATION
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · amended · posted Jan 20, 2026 · issue area: Financial Institutions/Investments/Securities
$470,000
Spent on own lobbying
…omic activities and related assets, digital rights, and decentralized web applications using blockchain and related distributed ledger technologies, including: S.J. Res. 3/ H.J. Res. 25 Resolution Disapproving Broker Rule; S. 37 Venezuela Advancing Liberty, Opportunity, and Rights Act (VALOR Act); S. 401Fair Access to Banking Act…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BLOCKCHAIN ASSOCIATION · lobbying firm or registrant: BLOCKCHAIN ASSOCIATION
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · amended · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$470,000
Spent on own lobbying
…omic activities and related assets, digital rights, and decentralized web applications using blockchain and related distributed ledger technologies, including: S.J. Res. 3/ H.J. Res. 25 Resolution Disapproving Broker Rule; H.R. 148 To prohibit Federal agencies from restricting the use of convertible virtual currency by a person t…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BLOCKCHAIN ASSOCIATION · lobbying firm or registrant: BLOCKCHAIN ASSOCIATION
2025 Q2 report (Apr 1, 2025 – Jun 30, 2025) · amended · posted Jan 20, 2026 · issue area: Banking
$490,000
Spent on own lobbying
…omic activities and related assets, digital rights, and decentralized web applications using blockchain and related distributed ledger technologies, including: S.J. Res. 3/ H.J. Res. 25 Resolution Disapproving Broker Rule; S. 401Fair Access to Banking Act; H.R. 987 Fair Access to Banking Act; H.R. 148 Keep Your Coins Act of 2025;…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BLOCKCHAIN ASSOCIATION · lobbying firm or registrant: BLOCKCHAIN ASSOCIATION
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · amended · posted Jan 20, 2026 · issue area: Banking
$490,000
Spent on own lobbying
…omic activities and related assets, digital rights, and decentralized web applications using blockchain and related distributed ledger technologies, including: S.J. Res. 3/ H.J. Res. 25 Resolution Disapproving Broker Rule; S. 401Fair Access to Banking Act; H.R. 987 Fair Access to Banking Act; H.R. 148 Keep Your Coins Act of 2025;…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SOLANA POLICY INSTITUTE · lobbying firm or registrant: SOLANA POLICY INSTITUTE
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · amended · posted Jan 20, 2026 · issue area: Financial Institutions/Investments/Securities
$560,000
Spent on own lobbying
…to cryptocurrencies, decentralized finance, digital rights, regulatory framework for stablecoins, and central bank digital currency regulations and proposals (S.J. Res. 3 Resolution Disapproving Broker Rule; H.J. Res. 25 Resolution Disapproving Broker Rule; H.R. 1 The One Big Beautiful Bill Act; H.R. 148 Keep Your Coins Act of 2…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SOLANA POLICY INSTITUTE · lobbying firm or registrant: SOLANA POLICY INSTITUTE
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · amended · posted Jan 20, 2026 · issue area: Banking
$560,000
Spent on own lobbying
…to cryptocurrencies, decentralized finance, digital rights, regulatory framework for stablecoins, and central bank digital currency regulations and proposals (S.J. Res. 3 Resolution Disapproving Broker Rule; H.J. Res. 25 Resolution Disapproving Broker Rule; H.R. 1 The One Big Beautiful Bill Act; H.R. 148 Keep Your Coins Act of 2…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SOLANA POLICY INSTITUTE · lobbying firm or registrant: SOLANA POLICY INSTITUTE
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · amended · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$560,000
Spent on own lobbying
…to cryptocurrencies, decentralized finance, digital rights, regulatory framework for stablecoins, and central bank digital currency regulations and proposals (S.J.Res. 3 / H.J. Res. 25 Resolution Disapproving Broker Rule; H.R. 1 The One Big Beautiful Bill Act; S.2207 Lummis Tax Package).
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SOLANA POLICY INSTITUTE · lobbying firm or registrant: SOLANA POLICY INSTITUTE
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Financial Institutions/Investments/Securities
$590,000
Spent on own lobbying
…to cryptocurrencies, decentralized finance, digital rights, regulatory framework for stablecoins, and central bank digital currency regulations and proposals (S.J. Res. 3 Resolution Disapproving Broker Rule; H.R. 148 Keep Your Coins Act of 2025; S. 1582 GENIUS Act; H.R. 2393 STABLE Act; H.R. 2384 Financial Technology Protection…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SOLANA POLICY INSTITUTE · lobbying firm or registrant: SOLANA POLICY INSTITUTE
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Banking
$590,000
Spent on own lobbying
…to cryptocurrencies, decentralized finance, digital rights, regulatory framework for stablecoins, and central bank digital currency regulations and proposals (S.J. Res. 3 Resolution Disapproving Broker Rule; H.R. 148 Keep Your Coins Act of 2025; S. 1582 GENIUS Act; H.R. 2393 STABLE Act; H.R. 2384 Financial Technology Protection…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
SOLANA POLICY INSTITUTE · lobbying firm or registrant: SOLANA POLICY INSTITUTE
2025 Q4 report (Oct 1, 2025 – Dec 31, 2025) · posted Jan 20, 2026 · issue area: Taxation/Internal Revenue Code
$590,000
Spent on own lobbying
…to cryptocurrencies, decentralized finance, digital rights, regulatory framework for stablecoins, and central bank digital currency regulations and proposals (S.J.Res. 3 / H.J. Res. 25 Resolution Disapproving Broker Rule; H.R. 1 The One Big Beautiful Bill Act; S.2207 Lummis Tax Package).
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DIGITAL CURRENCY GROUP · lobbying firm or registrant: DIGITAL CURRENCY GROUP
2025 Q3 report (Jul 1, 2025 – Sep 30, 2025) · posted Oct 20, 2025 · issue area: Taxation/Internal Revenue Code
$420,000
Spent on own lobbying
General education around digital assets and decentralized AI S.J. Res. 3, H.J. Res. 25 Resolution Disapproving Broker Rule Reconciliation/tax bill Legislation related to digital asset market structure legislation - HR 3633 (CLARITY…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
FILECOIN FOUNDATION · lobbying firm or registrant: FILECOIN FOUNDATION
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · amended · posted Jul 21, 2025 · issue area: Taxation/Internal Revenue Code
$150,000
Spent on own lobbying
…e Service relating to "Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales".; all provisions of the resolution 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 Serv…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
FILECOIN FOUNDATION · lobbying firm or registrant: GOLDSTEIN POLICY SOLUTIONS LLC
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 21, 2025 · issue area: Taxation/Internal Revenue Code
$20,000
Paid to lobbying firm
H.J. Res. 25/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 Servi…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DEFI EDUCATION FUND · lobbying firm or registrant: GOLDSTEIN POLICY SOLUTIONS LLC
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 21, 2025 · issue area: Taxation/Internal Revenue Code
$60,000
Paid to lobbying firm
…es and related assets, digital rights, and decentralized web applications using blockchain and related distributed ledger technologies, including: H.J. Res. 25/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 Servi…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
BLOCKCHAIN ASSOCIATION · lobbying firm or registrant: GOLDSTEIN POLICY SOLUTIONS LLC
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 21, 2025 · issue area: Taxation/Internal Revenue Code
$50,000
Paid to lobbying firm
H.J. Res. 25/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 Servi…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
LEDGER · lobbying firm or registrant: CAPITOL ASSET STRATEGIES
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 21, 2025 · issue area: Taxation/Internal Revenue Code
$40,000
Paid to lobbying firm
Issues related to digital assets, including H.J.Res.25 and S.J.Res.3. H.J.Res.25 and S.J.Res.3 provided for congressional disapproval of the rule submitted by the Internal Revenue Service relating to "Gross Proceeds Reporting by…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
DIGITAL CURRENCY GROUP · lobbying firm or registrant: DIGITAL CURRENCY GROUP
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 21, 2025 · issue area: Taxation/Internal Revenue Code
$310,000
Spent on own lobbying
General education around digital assets and decentralized AI S.J. Res. 3, H.J. Res. 25 Resolution Disapproving Broker Rule Reconciliation/tax bill
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ANCHOR LABS, INC. · lobbying firm or registrant: ANCHOR LABS, INC.
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 16, 2025 · issue area: Accounting
$120,000
Spent on own lobbying
S.J Res 3 to repeal the IRS' "Defi" broker disclosure rule.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
ANCHOR LABS, INC. · lobbying firm or registrant: ANCHOR LABS, INC.
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 16, 2025 · issue area: Taxation/Internal Revenue Code
$120,000
Spent on own lobbying
S.J Res 3 to repeal the IRS' "Defi" broker disclosure rule.
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
UNISWAP LABS · lobbying firm or registrant: UNISWAP LABS
2025 Q1 report (Jan 1, 2025 – Mar 31, 2025) · posted Apr 10, 2025 · issue area: Taxation/Internal Revenue Code
$90,000
Spent on own lobbying
…le 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 - A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Serv…
Congress inferred from the report year; bill number matches Congress.gov records and the bill predates the report; no title was cited with it. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing