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S 5291 117th Congress Senate Finance and Financial Sector

A bill to delay the implementation of the modifications of exceptions for reporting of third party network transactions.

Introduced: December 15, 2022 Introduced by: Capito, Shelley Moore Republican · West Virginia See on congress.gov
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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
Dec 15, 2022
Read twice and referred to the Committee on Finance.
Dec 15, 2022
Introduced in Senate
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 Plain-English summary Congressional Research Service

This bill delays the implementation of a de minimis exception to the tax reporting requirements of third party network transactions for transactions not exceeding $600.

What's happening now December 15, 2022

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 9611 Identical bill To delay the implementation of the modifications of exceptions for reporting of third party network transactions.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 5291: A bill to delay the implementation of the modifications of exceptions for reporting of third party network transactions.. 117th Congress. Open America. https://openamerica.io/bill/117-S-5291/
MLA
"S. 5291: A bill to delay the implementation of the modifications of exceptions for reporting of third party network transactions.." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-5291/.
Bluebook (legal)
S. 5291, 117th Cong. (2026), https://openamerica.io/bill/117-S-5291/.
Markdown link
[S. 5291: A bill to delay the implementation of the modifications of exceptions for reporting of third party network transactions.](https://openamerica.io/bill/117-S-5291/)
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