11 Jul 2025

📉IRS Disapproval of Digital Asset Reporting Regulation Impacts Businesses

Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales

Summary

Pursuant to its authority under the Congressional Review Act (CRA), Congress passed a joint resolution disapproving the final rule titled "Gross Proceeds Reporting by Brokers that Regularly Provide Services Effectuating Digital Asset Sales," and the President signed the resolution. Under the joint resolution and by operation of the CRA, this final rule has no legal force or effect. The Department of the Treasury (Treasury Department) and the IRS hereby remove this final rule from the Code of Federal Regulations (CFR) and revert the relevant text of the CFR back to the text that was in effect immediately prior to the effective date of this final rule.

Agencies

  • Treasury Department
  • Internal Revenue Service

Business Impact ?

$$ - Med

The final rule regarding gross proceeds reporting for brokers providing services for digital asset sales has been disapproved, impacting reporting and compliance obligations for brokers in the digital asset market. This reversion signifies a change in regulatory requirements for businesses involved in digital assets, potentially influencing operational and financial strategies.

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