[Congressional Record Volume 167, Number 145 (Tuesday, August 10, 2021)]
[Senate]
[Page S6395]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 3673. Mr. TOOMEY (for himself, Mr. Wyden, and Ms. Lummis) 
submitted an amendment intended to be proposed by him to the concurrent 
resolution S. Con. Res. 14, setting forth the congressional budget for 
the United States Government for fiscal year 2022 and setting forth the 
appropriate budgetary levels for fiscal years 2023 through 2031; which 
was ordered to lie on the table; as follows:

       At the end of title III, add the following:

     SEC. 3___. DEFICIT-NEUTRAL RESERVE FUND RELATING TO LIMITING 
                   BROKER REPORTING REQUIREMENTS FOR 
                   CRYPTOCURRENCY TRANSACTIONS.

       The Chairman of the Committee on the Budget of the Senate 
     may revise the allocations of a committee or committees, 
     aggregates, and other appropriate levels in this resolution, 
     and make adjustments to the pay-as-you-go ledger, for one or 
     more bills, joint resolutions, amendments, amendments between 
     the Houses, motions, or conference reports relating to 
     changes in Federal tax laws, which may include amendments or 
     clarifications regarding the definition of a broker for 
     purposes of reporting requirements with respect to 
     cryptocurrency transactions under the Internal Revenue Code 
     of 1986, as well as the treatment of digital assets under 
     such Code, by the amounts provided in such legislation for 
     those purposes, provided that such legislation would not 
     increase the deficit over either the period of the total of 
     fiscal years 2022 through 2026 or the period of the total of 
     fiscal years 2022 through 2031.
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