H. Res. 212 declares that Senate Joint Resolution 3 (S.J. Res. 3) contravenes the first clause of the seventh section of Article I of the U.S. Constitution. This clause mandates that all bills for raising revenue originate in the House of Representatives. S.J. Res. 3 aimed to disapprove an Internal Revenue Service rule concerning gross proceeds reporting by brokers involved in digital asset sales . The House views S.J. Res. 3 as an infringement upon its constitutional privileges, specifically its sole authority over revenue origination. Consequently, H. Res. 212 resolves that S.J. Res. 3 should be respectfully returned to the Senate, communicating the House's assertion of its constitutional prerogative and its rejection of the Senate's action.