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".

Enumerated powers · passes

Congress acts within explicit authority: Article I, Section 8, Clause 1 taxing power to define reporting duties, Article I, Section 7 presentment for joint resolutions, and 5 U.S.C. chapter 8 disapproval procedure. It restrains rather than expands executive lawmaking and respects limits on delegation.

Bill of Rights · passes

Nullifying the rule reduces Fourth Amendment tension by limiting compelled collection of transaction records linked to persons without individualized suspicion, and eases First Amendment associational privacy concerns around peer-to-peer software use. Fourth Amendment; First Amendment; Fifth Amendment due process liberty interest.

Individual liberty · passes

The measure expands sovereignty by removing a restriction on use of property, labor, and voluntary exchange through decentralized software. Government bore the burden to justify deputizing software intermediaries as brokers; the SI review finds that burden unmet, so repeal restores freedom of contract and belief-neutral commerce.

Decentralization · passes

Disapproval moves decision-making downward by removing a federal compliance layer on decentralized protocols. Individuals can transact and keep records, local commerce can function, states retain tax enforcement tools, and no new upward consolidation occurs; it reverses consolidation.

Due process and takings · passes

The resolution imposes no penalty, seizure, or property taking and requires no hearing. It removes a reporting mandate that threatened warrantless financial dossier-building inconsistent with procedural due process and the presumption against arbitrary action under the Fifth Amendment Due Process Clause.