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".

This resolution cancels an IRS rule from December 2024 that would have required people and companies that help carry out certain digital currency transactions (known as decentralized finance or "DeFi" transactions) to report information about those sales to the IRS.

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