S.J.Res. 3 — 119th Congress

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".

Originated in the Senate · Introduced Jan 21, 2025 · Taxation

Sponsor

Ted Cruz

Latest action

Mar 12, 2025

Message received in Senate: Returned to the Senate pursuant to the provisions of H.Res. 212.

CRS summary

As of Jan 21, 2025

Introduced in Senate

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.

Congressional Research Service, via api.congress.gov (public domain)

Roll-call votes

2 on record

Mar 4, 2025 · On the Joint Resolution

Full roll call

Joint Resolution Passed (70–27)

Yea70: 51 R · 18 D · 1 I

MemberPartyState
Ruben GallegoDemocratAZ
Adam B. SchiffDemocratCA
Alex PadillaDemocratCA
John W. HickenlooperDemocratCO
Jon OssoffDemocratGA
Raphael G. WarnockDemocratGA
Brian SchatzDemocratHI
Angela D. AlsobrooksDemocratMD
Andy KimDemocratNJ
Cory A. BookerDemocratNJ
Ben Ray LujánDemocratNM
Martin HeinrichDemocratNM
Catherine Cortez MastoDemocratNV
Jacky RosenDemocratNV
Charles E. SchumerDemocratNY
Kirsten E. GillibrandDemocratNY
John FettermanDemocratPA
Mark R. WarnerDemocratVA
Angus S. King, Jr.IndependentME
Dan SullivanRepublicanAK
Lisa MurkowskiRepublicanAK
Katie Boyd BrittRepublicanAL
Tommy TubervilleRepublicanAL
John BoozmanRepublicanAR
Tom CottonRepublicanAR
Ashley MoodyRepublicanFL
Rick ScottRepublicanFL
Chuck GrassleyRepublicanIA
Joni ErnstRepublicanIA
James E. RischRepublicanID
Mike CrapoRepublicanID
Jim BanksRepublicanIN
Todd YoungRepublicanIN
Jerry MoranRepublicanKS
Roger MarshallRepublicanKS
Mitch McConnellRepublicanKY
Rand PaulRepublicanKY
Bill CassidyRepublicanLA
John KennedyRepublicanLA
Susan M. CollinsRepublicanME
Eric SchmittRepublicanMO
Josh HawleyRepublicanMO
Cindy Hyde-SmithRepublicanMS
Roger F. WickerRepublicanMS
Steve DainesRepublicanMT
Tim SheehyRepublicanMT
Ted BuddRepublicanNC
Thom TillisRepublicanNC
John HoevenRepublicanND
Kevin CramerRepublicanND
Deb FischerRepublicanNE
Pete RickettsRepublicanNE
Bernie MorenoRepublicanOH
Jon HustedRepublicanOH
James LankfordRepublicanOK
Markwayne MullinRepublicanOK
David McCormickRepublicanPA
Lindsey GrahamRepublicanSC
Tim ScottRepublicanSC
John ThuneRepublicanSD
Mike RoundsRepublicanSD
Bill HagertyRepublicanTN
Marsha BlackburnRepublicanTN
John CornynRepublicanTX
Ted CruzRepublicanTX
John R. CurtisRepublicanUT
Mike LeeRepublicanUT
Ron JohnsonRepublicanWI
Shelley Moore CapitoRepublicanWV
John BarrassoRepublicanWY

Nay27: 26 D · 1 I

MemberPartyState
Mark KellyDemocratAZ
Michael F. BennetDemocratCO
Christopher MurphyDemocratCT
Richard BlumenthalDemocratCT
Christopher A. CoonsDemocratDE
Lisa Blunt RochesterDemocratDE
Mazie K. HironoDemocratHI
Richard J. DurbinDemocratIL
Tammy DuckworthDemocratIL
Edward J. MarkeyDemocratMA
Elizabeth WarrenDemocratMA
Chris Van HollenDemocratMD
Gary C. PetersDemocratMI
Amy KlobucharDemocratMN
Tina SmithDemocratMN
Jeanne ShaheenDemocratNH
Margaret Wood HassanDemocratNH
Jeff MerkleyDemocratOR
Ron WydenDemocratOR
Jack ReedDemocratRI
Sheldon WhitehouseDemocratRI
Tim KaineDemocratVA
Peter WelchDemocratVT
Maria CantwellDemocratWA
Patty MurrayDemocratWA
Tammy BaldwinDemocratWI
Bernard SandersIndependentVT

Not Voting3: 2 R · 1 D

MemberPartyState
Elissa SlotkinDemocratMI
James C. JusticeRepublicanWV
Cynthia M. LummisRepublicanWY

Mar 4, 2025 · On the Motion to Proceed

Full roll call

Motion to Proceed Agreed to (70–28)

Yea70: 52 R · 17 D · 1 I

MemberPartyState
Ruben GallegoDemocratAZ
Adam B. SchiffDemocratCA
Alex PadillaDemocratCA
Jon OssoffDemocratGA
Raphael G. WarnockDemocratGA
Brian SchatzDemocratHI
Angela D. AlsobrooksDemocratMD
Andy KimDemocratNJ
Cory A. BookerDemocratNJ
Ben Ray LujánDemocratNM
Martin HeinrichDemocratNM
Catherine Cortez MastoDemocratNV
Jacky RosenDemocratNV
Charles E. SchumerDemocratNY
Kirsten E. GillibrandDemocratNY
John FettermanDemocratPA
Mark R. WarnerDemocratVA
Angus S. King, Jr.IndependentME
Dan SullivanRepublicanAK
Lisa MurkowskiRepublicanAK
Katie Boyd BrittRepublicanAL
Tommy TubervilleRepublicanAL
John BoozmanRepublicanAR
Tom CottonRepublicanAR
Ashley MoodyRepublicanFL
Rick ScottRepublicanFL
Chuck GrassleyRepublicanIA
Joni ErnstRepublicanIA
James E. RischRepublicanID
Mike CrapoRepublicanID
Jim BanksRepublicanIN
Todd YoungRepublicanIN
Jerry MoranRepublicanKS
Roger MarshallRepublicanKS
Mitch McConnellRepublicanKY
Rand PaulRepublicanKY
Bill CassidyRepublicanLA
John KennedyRepublicanLA
Susan M. CollinsRepublicanME
Eric SchmittRepublicanMO
Josh HawleyRepublicanMO
Cindy Hyde-SmithRepublicanMS
Roger F. WickerRepublicanMS
Steve DainesRepublicanMT
Tim SheehyRepublicanMT
Ted BuddRepublicanNC
Thom TillisRepublicanNC
John HoevenRepublicanND
Kevin CramerRepublicanND
Deb FischerRepublicanNE
Pete RickettsRepublicanNE
Bernie MorenoRepublicanOH
Jon HustedRepublicanOH
James LankfordRepublicanOK
Markwayne MullinRepublicanOK
David McCormickRepublicanPA
Lindsey GrahamRepublicanSC
Tim ScottRepublicanSC
John ThuneRepublicanSD
Mike RoundsRepublicanSD
Bill HagertyRepublicanTN
Marsha BlackburnRepublicanTN
John CornynRepublicanTX
Ted CruzRepublicanTX
John R. CurtisRepublicanUT
Mike LeeRepublicanUT
Ron JohnsonRepublicanWI
James C. JusticeRepublicanWV
Shelley Moore CapitoRepublicanWV
John BarrassoRepublicanWY

Nay28: 27 D · 1 I

MemberPartyState
Mark KellyDemocratAZ
John W. HickenlooperDemocratCO
Michael F. BennetDemocratCO
Christopher MurphyDemocratCT
Richard BlumenthalDemocratCT
Christopher A. CoonsDemocratDE
Lisa Blunt RochesterDemocratDE
Mazie K. HironoDemocratHI
Richard J. DurbinDemocratIL
Tammy DuckworthDemocratIL
Edward J. MarkeyDemocratMA
Elizabeth WarrenDemocratMA
Chris Van HollenDemocratMD
Gary C. PetersDemocratMI
Amy KlobucharDemocratMN
Tina SmithDemocratMN
Jeanne ShaheenDemocratNH
Margaret Wood HassanDemocratNH
Jeff MerkleyDemocratOR
Ron WydenDemocratOR
Jack ReedDemocratRI
Sheldon WhitehouseDemocratRI
Tim KaineDemocratVA
Peter WelchDemocratVT
Maria CantwellDemocratWA
Patty MurrayDemocratWA
Tammy BaldwinDemocratWI
Bernard SandersIndependentVT

Not Voting2: 1 D · 1 R

MemberPartyState
Elissa SlotkinDemocratMI
Cynthia M. LummisRepublicanWY

Member pages currently show roll-call votes from the 119th Congress only. The “Member pages” column marks votes from that congress.