Providing for consideration of the joint resolution (H.J. Res. 25) 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’’; providing for consideration of the bill (H.R. 1156) to amend the CARES Act to extend the statute of limitations for fraud under certain unemployment programs, and for other purposes; providing for consideration of the bill (H.R. 1968) making further continuing appropriations and other extensions for the fiscal year ending September 30, 2025, and for other purposes; and for other purposes.

Enumerated powers · passes

The resolution is a procedural measure under Article I, Section 5, Clause 2, which grants each House the power to determine the rules of its proceedings. It also facilitates Congress's exercise of its legislative powers under Article I, Section 8, including the power to tax (for the IRS rule disapproval), to appropriate funds (for the continuing appropriations bill), and to address fraud in unemployment programs (under the spending power). The provision regarding the National Emergencies Act is within Congress's authority to regulate the exercise of executive emergency powers.

Bill of Rights · passes

The resolution does not directly infringe on any of the first ten amendments. It is a procedural rule for floor debate and does not restrict speech, religion, assembly, press, petition, arms, quartering, search and seizure, self-incrimination, due process, takings, trial rights, jury rights, cruel and unusual punishment, unenumerated rights, or reserved powers. The waiver of points of order is a procedural mechanism that does not implicate substantive rights.

Individual liberty · passes

The resolution does not restrict individual liberty or property. It merely sets the terms for congressional consideration of other bills. The underlying bills may affect individuals, but this resolution itself does not impose any direct restriction on personal freedom, property, speech, labor, or belief.

Decentralization · passes

This is a federal legislative procedure, so the decentralization test is not directly applicable. However, the resolution does not consolidate decision-making at the federal level beyond what is necessary for Congress to perform its constitutional functions. The underlying bills involve federal powers (taxation, spending, and emergency powers) that are properly exercised at the federal level. The resolution does not infringe on state or local authority.

Due process and takings · raises concerns · severity: minor

The resolution waives all points of order against the considered bills, which limits the ability of members to raise procedural objections. This is a minor due process concern because it restricts the deliberative process, but it does not affect the rights of individuals outside Congress. The waiver is a common practice in the House and does not violate the Fifth Amendment's Due Process Clause, as it does not deprive any person of life, liberty, or property. The severity is minor because it is a procedural matter internal to Congress.