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.

Bill Number: H.Res. 211
Origin Chamber: House
Congress: 119th Congress, Session 1
Policy Area: Congress
Status: Passed House
Latest Action: 2025-09-16: Pursuant to the provisions of H.Res. 707, H.Res. 211 is amended.
Last Updated: 2026-07-11T21:24:28Z

AI-Generated Summary

Purpose

H. Res. 211 is a procedural resolution adopted by the U.S. House of Representatives on March 11, 2025. Its main goal is to set specific rules for debating and voting on three pieces of legislation: a joint resolution disapproving an IRS rule on digital asset reporting, a bill extending fraud statutes for unemployment programs, and a bill providing continuing government funding. It also adjusts how time is counted for reviewing a national emergency declaration.

Key Provisions

Consideration of H.J. Res. 25 (IRS Rule Disapproval): Allows immediate debate and vote on this joint resolution, which uses the Congressional Review Act (a law letting Congress overturn certain federal agency rules) to block an IRS rule requiring brokers to report gross proceeds from digital asset sales (like cryptocurrencies). Waives all procedural objections (points of order), treats the resolution as fully read, limits debate to 1 hour (split equally between the Ways and Means Committee chair and ranking member or their designees), and permits one motion to send it back to committee (recommit). No other amendments or delays are allowed.

Consideration of H.R. 1156 (Unemployment Fraud Extension): Clears the way for debate and vote on this bill, which amends the CARES Act (a 2020 law providing COVID-19 relief) to extend the time limit (statute of limitations) for prosecuting fraud in certain unemployment insurance programs. Automatically adopts a substitute amendment from the Ways and Means Committee, waives procedural objections, treats the amended bill as read, limits debate to 1 hour (split between Ways and Means leaders), and allows one recommit motion. No further amendments.

Consideration of H.R. 1968 (Continuing Appropriations): Enables debate and vote on this bill, which extends temporary funding for federal government operations through September 30, 2025 (the end of fiscal year 2025), and includes other related measures. Automatically adopts an amendment from the Rules Committee, waives procedural objections, treats the amended bill as read, limits debate to 1 hour (split between Appropriations Committee leaders), and allows one recommit motion. No further amendments.

National Emergencies Act Adjustment: For the rest of the first session of the 119th Congress (starting in 2025), daily sessions do not count as "calendar days" under the National Emergencies Act (a 1976 law governing presidential emergency declarations). This applies specifically to joint resolutions aiming to end a national emergency declared by the President on February 1, 2025, effectively giving Congress more time to act without the usual 6-day countdown for review.

Significant Changes to Existing Law

This resolution itself does not directly change laws; it is a House procedural tool (often called a "rule") that fast-tracks the listed bills without altering standard House debate rules like requiring full readings or allowing unlimited amendments. However, if the bills it considers pass the House:

H.J. Res. 25 would overturn the IRS's digital asset reporting rule, reverting to prior requirements.
H.R. 1156 would lengthen the prosecution window for unemployment fraud from the current limits (typically 5-6 years) under the CARES Act.
H.R. 1968 would extend short-term funding, preventing a government shutdown by maintaining prior spending levels.
Section 4 pauses the clock on emergency reviews, modifying how the National Emergencies Act's timing works in practice for this Congress.

Potential Impacts

Government Agencies: The IRS could lose authority to enforce digital asset reporting, reducing oversight of cryptocurrency transactions and potentially complicating tax collection. Unemployment agencies (like state labor departments) would gain more time to pursue fraud cases, aiding recovery of misused funds. Federal agencies across the government would continue operations via extended appropriations, avoiding disruptions.

Citizens: Taxpayers and digital asset users (e.g., crypto investors) might face less reporting burden if the IRS rule is blocked, but could see indirect effects from unresolved fraud in unemployment benefits (e.g., higher taxes to cover losses). Broader government funding ensures ongoing services like Social Security and defense without interruption.

International Relations: Minimal direct impact, though blocking IRS crypto rules could affect U.S. alignment with global efforts to track digital assets for anti-money laundering (e.g., under international agreements like those from the Financial Action Task Force).

Main Stakeholders Affected

Congress: House members, especially on Ways and Means (tax/unemployment) and Appropriations (funding) committees, who gain structured debate control.
Executive Branch: IRS (rule enforcement), President (emergency powers), and federal agencies (funding stability).
Private Sector: Brokers and platforms handling digital assets (e.g., crypto exchanges like Coinbase), who avoid new reporting requirements; businesses and individuals involved in unemployment claims.
Public: Taxpayers, unemployment benefit recipients, and voters concerned with government funding or emergency declarations.

Notable Legal, Constitutional, or Political Implications

Legal: Relies on the Congressional Review Act for H.J. Res. 25, which has a simple majority threshold and limited Senate debate, potentially enabling quick overrides of agency actions. Section 4 interprets the National Emergencies Act's "calendar day" provision flexibly, which could be challenged if seen as evading statutory intent but aligns with Congress's constitutional power to check executive emergencies (Article I).

Constitutional: Reinforces Congress's legislative authority (Article I) by streamlining bills on spending (appropriations clause) and oversight of executive rules/emergencies, but raises questions about procedural shortcuts bypassing minority input.

Political: As a House-only measure (needs Senate concurrence for bills to become law), it reflects majority party priorities—e.g., curbing IRS crypto rules (often a Republican goal for reducing regulation) and ensuring funding (bipartisan interest). The emergency timing tweak could delay or extend political fights over the February 2025 declaration, influencing debates on executive overreach.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Rep. Fischbach, Michelle [R-MN-7]

Recent Actions

2025-09-16: Pursuant to the provisions of H.Res. 707, H.Res. 211 is amended.
2025-03-11: Motion to reconsider laid on the table Agreed to without objection.
2025-03-11: On agreeing to the resolution Agreed to by recorded vote: 216 - 214 (Roll no. 67). (text: CR H1083) (Roll call 67)
2025-03-11: Passed/agreed to in House: On agreeing to the resolution Agreed to by recorded vote: 216 - 214 (Roll no. 67). (text: CR H1083) (Roll call 67)
2025-03-11: On ordering the previous question Agreed to by the Yeas and Nays: 216 - 212 (Roll no. 66). (Roll call 66)
2025-03-11: DEBATE - The House proceeded with one hour of debate on H. Res. 211.
2025-03-11: Considered as privileged matter. (consideration: CR H1083-1093)
2025-03-11: Placed on the House Calendar, Calendar No. 8.
2025-03-11: The resolution provides for consideration of H.J. Res. 25, H.R. 1156, and H.R. 1968 under a closed rule. Also, the resolution provides for one hour of general debate and one motion to recommit on each measure.
2025-03-11: The House Committee on Rules reported an original measure, H. Rept. 119-15, by Mrs. Fischbach.
2025-03-11: The House Committee on Rules reported an original measure, H. Rept. 119-15, by Mrs. Fischbach.

Bill Versions

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. — issued 2025-03-11 — PDF (3 pages)
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. — issued 2025-03-11 — PDF (6 pages)