[Congressional Record Volume 167, Number 145 (Tuesday, August 10, 2021)]
[Senate]
[Page S6417]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 3824. Mr. BROWN (for himself and Ms. Warren) 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 appropriate place in title IV, add the following:

     SEC. 4___. POINT OF ORDER AGAINST LEGISLATION THAT WOULD 
                   LIMIT BROKER REPORTING REQUIREMENTS FOR 
                   CRYPTOCURRENCY TRANSACTIONS.

       (a) Point of Order.--It shall not be in order in the Senate 
     to consider any bill, joint resolution, motion, amendment, 
     amendment between the Houses, or conference report that would 
     limit broker reporting requirements for cryptocurrency 
     transactions under the Internal Revenue Code of 1986, as well 
     as the treatment of digital assets under such Code, that is 
     introduced or sponsored by a Senator who has cryptocurrency 
     holdings or other digital assets.
       (b) Waiver and Appeal.--Subsection (a) may be waived or 
     suspended in the Senate only by an affirmative vote of three-
     fifths of the Members, duly chosen and sworn. An affirmative 
     vote of three-fifths of the Members of the Senate, duly 
     chosen and sworn, shall be required to sustain an appeal of 
     the ruling of the Chair on a point of order raised under 
     subsection (a).
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