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SJRES 40 112th Congress Senate Finance and Financial Sector Administrative law and regulatory procedures Bank accounts, deposits, capital Banking and financial institutions regulation Business records Congressional oversight Department of the Treasury Foreign and international banking Interest, dividends, interest rates Internal Revenue Service (IRS) Tax administration and collection, taxpayers

A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rules submitted by the Department of the Treasury and the Internal Revenue Service…

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A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rules submitted by the Department of the Treasury and the Internal Revenue Service relating to the reporting requirements for interest that relates to the deposits maintained at United States offices of certain financial institutions and is paid to certain nonresident alien individuals.

Introduced: May 15, 2012 See on congress.gov
This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 15, 2012
Read twice and referred to the Committee on Finance.
May 15, 2012
Introduced in Senate
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 Plain-English summary Congressional Research Service

Disapproves and nullifies the rule submitted by the Department of the Treasury and the Internal Revenue Service (IRS) relating to the reporting requirements for interest that relates to deposits maintained at U.S. offices of certain financial institutions and that is paid to certain nonresident alien individuals.

What's happening now May 15, 2012

Read twice and referred to the Committee on Finance.

 Related & companion bills 3
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S.J. Res. 40: A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rules submitted by the Department of the Treasury and the Internal Revenue Service relating to the reporting requirements for interest that relates to the deposits maintained at United States offices of certain financial institutions and is paid to certain nonresident alien individuals.. 112th Congress. Open America. https://openamerica.io/bill/112-SJRES-40/
MLA
"S.J. Res. 40: A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rules submitted by the Department of the Treasury and the Internal Revenue Service relating to the reporting requirements for interest that relates to the deposits maintained at United States offices of certain financial institutions and is paid to certain nonresident alien individuals.." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-SJRES-40/.
Bluebook (legal)
S.J. Res. 40, 112th Cong. (2026), https://openamerica.io/bill/112-SJRES-40/.
Markdown link
[S.J. Res. 40: A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rules submitted by the Department of the Treasury and the Internal Revenue Service relating to the reporting requirements for interest that relates to the deposits maintained at United States offices of certain financial institutions and is paid to certain nonresident alien individuals.](https://openamerica.io/bill/112-SJRES-40/)
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