S.J.Res. 3A 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".

2 recorded actionsWhat the measure does Read on Congress.gov

Sponsor: Ted Cruz [R-TX]
Cosponsors: 14 · 14 Republicans
Policy area: Taxation
Committee: Finance Committee
Latest action: Mar 12, 2025 · Message received in Senate: Returned to the Senate pursuant to the provisions of H.Res. 212.

IntroducedJan 21, 2025
Passed the SenateMar 4, 2025
Passed the HouseNot yet reached
Sent to the PresidentNot yet reached
Became lawNot yet reached

What the measure doesCRS summary

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.

Written by the nonpartisan Congressional Research Service, describing S.J.Res. 3 as introduced in Senate on Jan 21, 2025. It is not the text of the measure; a later amendment may have changed what it does.

Roll calls on S.J.Res. 32 roll calls on this measure

Choose a roll call

Mar 4, 2025Each bar: ✓ Yea from the bottom, ✕ Nay aboveMar 4, 2025

How every member votedSenate roll call 101

Senate Mar 4, 2025 · the primary vote

On the Motion to Proceed

Motion to Proceed to S.J. Res. 3

Motion to Proceed Agreed to

70 Yea 28 Nay 2 not voting

Crossed both parties 17 of 98 voting members broke with their own party: 17 Democrats.

Open the official roll call

How the chamber split

One dot per member. Select a seat or a bar to filter the list.

DemocratsIndependentsRepublicansFilled: YeaRing: NayGrey: not voting or present

By party select a segment to filter

All members100 members

Democratic45 members

Independent2 members

Republican53 members

marks half of the votes cast. A party’s majority is the side most of its voting members took.

Cosponsors14 · 14 Republicans

Signing on is not a vote: a member can cosponsor S.J.Res. 3 and vote against it. 5 signed when it was filed.

RCynthia M. Lummis [R-WY]Original2026 profile

RBill Hagerty [R-TN]Original2026 profile

RThom Tillis [R-NC]Original

RTim Sheehy [R-MT]Original

RTed Budd [R-NC]Original

RBernie Moreno [R-OH]Joined Jan 24, 2025

RJohn R. Curtis [R-UT]Joined Jan 28, 2025

RTom Cotton [R-AR]Joined Jan 28, 20252026 profile

RMike Lee [R-UT]Joined Jan 28, 2025

RJim Banks [R-IN]Joined Feb 3, 2025

RSteve Daines [R-MT]Joined Feb 4, 2025

RMarsha Blackburn [R-TN]Joined Feb 10, 2025

Loading the public record

All recent votes 119th CongressSenate

S.J.Res. 3A 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".

2 recorded actionsWhat the measure does Read on Congress.gov

Sponsor: Ted Cruz [R-TX]
Cosponsors: 14 · 14 Republicans
Policy area: Taxation
Committee: Finance Committee
Latest action: Mar 12, 2025 · Message received in Senate: Returned to the Senate pursuant to the provisions of H.Res. 212.

IntroducedJan 21, 2025
Passed the SenateMar 4, 2025
Passed the HouseNot yet reached
Sent to the PresidentNot yet reached
Became lawNot yet reached

What the measure doesCRS summary

Roll calls on S.J.Res. 32 roll calls on this measure

Choose a roll call

Mar 4, 2025Each bar: ✓ Yea from the bottom, ✕ Nay aboveMar 4, 2025

How every member votedSenate roll call 101

Senate Mar 4, 2025 · the primary vote

On the Motion to Proceed

Motion to Proceed to S.J. Res. 3

Motion to Proceed Agreed to

70 Yea 28 Nay 2 not voting

Crossed both parties 17 of 98 voting members broke with their own party: 17 Democrats.

Open the official roll call

How the chamber split

One dot per member. Select a seat or a bar to filter the list.

DemocratsIndependentsRepublicansFilled: YeaRing: NayGrey: not voting or present

By party select a segment to filter

All members100 members

Democratic45 members

Independent2 members

Republican53 members

marks half of the votes cast. A party’s majority is the side most of its voting members took.

Cosponsors14 · 14 Republicans

Signing on is not a vote: a member can cosponsor S.J.Res. 3 and vote against it. 5 signed when it was filed.

RCynthia M. Lummis [R-WY]Original2026 profile

RBill Hagerty [R-TN]Original2026 profile

RThom Tillis [R-NC]Original

RTim Sheehy [R-MT]Original

RTed Budd [R-NC]Original

RBernie Moreno [R-OH]Joined Jan 24, 2025

RJohn R. Curtis [R-UT]Joined Jan 28, 2025

RTom Cotton [R-AR]Joined Jan 28, 20252026 profile

RMike Lee [R-UT]Joined Jan 28, 2025

RJim Banks [R-IN]Joined Feb 3, 2025

RSteve Daines [R-MT]Joined Feb 4, 2025

RMarsha Blackburn [R-TN]Joined Feb 10, 2025

Who lobbied on S.J.Res. 39 organizations

Organizations that named S.J.Res. 3 in a lobbying disclosure. Only those that cited the bill by number appear, so this is a floor, not a full list.

BLOCKCHAIN ASSOCIATIONfiled by BLOCKCHAIN ASSOCIATION, GOLDSTEIN POLICY SOLUTIONS LLCIts PAC: Blockchain Association PAC

Banking · Financial Institutions/Investments/Securities · Taxation/Internal Revenue Code · Telecommunications8 filings · 1st Quarter (Jan 1 - Mar 31) 2025Filing

DIGITAL CURRENCY GROUP

Banking · Financial Institutions/Investments/Securities · Taxation/Internal Revenue Code · Energy/Nuclear7 filings · 3rd Quarter (July 1 - Sep 30) 2026Filing

FILECOIN FOUNDATIONfiled by FILECOIN FOUNDATION, GOLDSTEIN POLICY SOLUTIONS LLC

Banking · Commodities (big ticket) · Computer Industry · Financial Institutions/Investments/Securities +2 more3 filings · 1st Quarter (Jan 1 - Mar 31) 2025Filing

SOLANA POLICY INSTITUTE

Financial Institutions/Investments/Securities · Banking · Taxation/Internal Revenue Code3 filings · 3rd Quarter (July 1 - Sep 30) 2025Filing

EXODUS MOVEMENT, INC.

Banking · Taxation/Internal Revenue Code2 filings · 1st Quarter (Jan 1 - Mar 31) 2025Filing

ANCHOR LABS, INC.

Accounting · Banking · Financial Institutions/Investments/Securities · Taxation/Internal Revenue Code1 filing · 1st Quarter (Jan 1 - Mar 31) 2025Filing

DEFI EDUCATION FUNDfiled by GOLDSTEIN POLICY SOLUTIONS LLC

Banking · Telecommunications · Financial Institutions/Investments/Securities · Taxation/Internal Revenue Code1 filing · 1st Quarter (Jan 1 - Mar 31) 2025Filing

LEDGERfiled by CAPITOL ASSET STRATEGIES

Financial Institutions/Investments/Securities · Banking · Taxation/Internal Revenue Code1 filing · 1st Quarter (Jan 1 - Mar 31) 2025Filing

UNISWAP LABS

Financial Institutions/Investments/Securities · Taxation/Internal Revenue Code1 filing · 1st Quarter (Jan 1 - Mar 31) 2025Filing

27 disclosures name this measure. Retrieved from LDA.gov on 2026-10-25. Senate Office of Public Records cannot vouch for the data or analyses derived from these data after the data have been retrieved from LDA.gov.

Who lobbied on S.J.Res. 39 organizations

Organizations that named S.J.Res. 3 in a lobbying disclosure. Only those that cited the bill by number appear, so this is a floor, not a full list.

BLOCKCHAIN ASSOCIATIONfiled by BLOCKCHAIN ASSOCIATION, GOLDSTEIN POLICY SOLUTIONS LLCIts PAC: Blockchain Association PAC

Banking · Financial Institutions/Investments/Securities · Taxation/Internal Revenue Code · Telecommunications8 filings · 1st Quarter (Jan 1 - Mar 31) 2025Filing

DIGITAL CURRENCY GROUP

Banking · Financial Institutions/Investments/Securities · Taxation/Internal Revenue Code · Energy/Nuclear7 filings · 3rd Quarter (July 1 - Sep 30) 2026Filing

FILECOIN FOUNDATIONfiled by FILECOIN FOUNDATION, GOLDSTEIN POLICY SOLUTIONS LLC

Banking · Commodities (big ticket) · Computer Industry · Financial Institutions/Investments/Securities +2 more3 filings · 1st Quarter (Jan 1 - Mar 31) 2025Filing

SOLANA POLICY INSTITUTE

Financial Institutions/Investments/Securities · Banking · Taxation/Internal Revenue Code3 filings · 3rd Quarter (July 1 - Sep 30) 2025Filing

EXODUS MOVEMENT, INC.

Banking · Taxation/Internal Revenue Code2 filings · 1st Quarter (Jan 1 - Mar 31) 2025Filing

ANCHOR LABS, INC.

Accounting · Banking · Financial Institutions/Investments/Securities · Taxation/Internal Revenue Code1 filing · 1st Quarter (Jan 1 - Mar 31) 2025Filing

DEFI EDUCATION FUNDfiled by GOLDSTEIN POLICY SOLUTIONS LLC

Banking · Telecommunications · Financial Institutions/Investments/Securities · Taxation/Internal Revenue Code1 filing · 1st Quarter (Jan 1 - Mar 31) 2025Filing

LEDGERfiled by CAPITOL ASSET STRATEGIES

Financial Institutions/Investments/Securities · Banking · Taxation/Internal Revenue Code1 filing · 1st Quarter (Jan 1 - Mar 31) 2025Filing

UNISWAP LABS

Financial Institutions/Investments/Securities · Taxation/Internal Revenue Code1 filing · 1st Quarter (Jan 1 - Mar 31) 2025Filing