S.Amdt. 3824

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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