S.J.Res. 3 (119th): 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".

This joint resolution under the Congressional Review Act would nullify the IRS rule "Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales," issued December 30, 2024. The rule generally requires persons who effectuate decentralized finance (DeFi) digital asset transactions to report certain gross proceeds information to the IRS. If enacted, the IRS could not reissue a substantially similar rule.

Theological note: Scripture grants government a legitimate role in ordered taxation and honest accounting (Romans 13:6-7), while also warning against unjust burdens and intrusive, unaccountable power (1 Samuel 8:10-18). This measure bears on whether tax reporting for digital asset brokers is a proportionate exercise of lawful civil authority or an expansion of financial monitoring. The issue is relevant to stewardship, property, and the limits of state oversight, but the metadata does not show a direct moral wrong, so it is not a final candidate judgment.

• Tier: no Tier 1 record. A bill with no record cannot newly become Tier 1.
• Lane: digital_assets. Category: not stored. Lane tag: not stored.
• Lane: financial_regulation. Category: not stored. Lane tag: not stored.
• Lane: financial_surveillance. Category: not stored. Lane tag: not stored.
• Lane: regulatory_oversight. Category: not stored. Lane tag: not stored.
• Lane: tax_policy. Category: not stored. Lane tag: not stored.
• Tier 1 sign-off: no record. A bill with no record cannot newly become Tier 1.
• Stored polarity: mixed. Only tags the rules mark scoreable on a mixed bill are scored. A yea can draw a penalty or a credit according to the tag. A nay on a tag scored as good can draw a penalty.
• Roll 102: On the Joint Resolution S.J.Res. 3. Vote type: final_passage.
• Roll 101: On the Motion to Proceed S.J.Res. 3. Vote type: cloture.
• Polarity rationale: Reviewed enrichment (llm_import) polarity: The rule appears to be ordinary tax-administration reporting, a prudential matter on which reasonable people disagree about burden, administrability, and privacy. Real concerns about financial monitoring and the reach of reporting into decentralized systems exist, but the metadata does not show a direct advancement of moral harm or a clear defense of justice. Mixed reflects prudential dispute with some legitimate concerns.
• Theological note: Scripture grants government a legitimate role in ordered taxation and honest accounting (Romans 13:6-7), while also warning against unjust burdens and intrusive, unaccountable power (1 Samuel 8:10-18). This measure bears on whether tax reporting for digital asset brokers is a proportionate exercise of lawful civil authority or an expansion of financial monitoring. The issue is relevant to stewardship, property, and the limits of state oversight, but the metadata does not show a direct moral wrong, so it is not a final candidate judgment.

Debt and war Cloture and Tier 1 Procedural votes Scoring mechanics