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FollowingCryptocurrency Regulation and Tax News
On September 16, the House Ways and Means Committee overwhelmingly passed the Digital Asset Tax Uncertainty Act by a vote of 38 to 5 and submitted it to the full House of Representatives for consideration. The vote came less than 24 hours after the Senate failed to advance the Digital Asset Market Clarity Act. This wide vote gap reflects the strong support for the measure at the cross-party level.
Set a $10 exemption threshold for small transactions
The bill aims to address one of the most common complaints among everyday cryptocurrency users: the tax burden caused by regular small transactions. According to legislation, no taxable events will be triggered when network fees and transaction fees are $10 or less. Committee Chairman Jason Smith said the current system forces people who buy a cup of coffee with cryptocurrency to deal with what he calls a "ridiculous compliance maze." If the bill becomes law, this provision will take effect in December 2027.
此外，该法案还规定了挖矿和质押收入的税务处理方式。根据法案，这两类收入均将作为普通收入征税。然而，收入确认的具体时机仍未解决。法案的早期版本中包含一项允许推迟收入确认的选项，但该条款在委员会投票前被移除。参与该法案起草的内华达州民主党众议员史蒂文·霍斯福德（Steven Horsford）表示，他认为国会仍需直接解决这一时机问题。
该法案还要求财政部在法案颁布后12个月内建立“数字资产自愿披露计划”。符合条件的纳税人可以修改早期的纳税申报表，并结清所欠税款、利息和罚款。某些投资信托机构也被允许进行持仓质押，且仅凭此活动不会影响其税务身份。
特朗普关联引发众议院民主党人反对
并非所有委员会成员都毫无保留地支持该法案。德克萨斯州民主党人、资深委员会成员劳埃德·道格特（Lloyd Doggett）表示，该立法“为加密货币行业提供了数十亿美元的税收减免，使亿万富翁级别的加密巨鲸以及像特朗普家族这样的美国最富有人群受益。”他认为，委员会优先考虑的是加密货币行业的利益，而非更广泛的纳税人需求。他的评论出现在前一天类似伦理相关的异议导致参议院未能推进CLARITY法案之后，当时民主党人指出他们对唐纳德·特朗普总统日益增长的加密货币利益表示担忧。
该法案还涉及洗售规则（wash sale rules）和券商报告要求，并寻求使数字资产的税务待遇与其他金融资产保持一致。创新加密货币委员会（Crypto Council for Innovation）的首席战略官兼美国政策负责人艾莉森·曼吉罗（Alison Mangiero）表示，11月选举后的“跛脚鸭”时期是参议院接手该法案的最可能窗口期。她指出，参议院财政委员会是下一步行动的场所，并注意到仍有若干条款需要完善，包括针对日常交易的小额豁免以及挖矿和质押奖励的收入确认时机。
The House is expected to recess before the November election, and the bill has limited time until the end of the current congressional session. The committee's 38 - 5 vote established legislative momentum that supporters hope will continue into the next session, even if the bill is not passed before the end of the year.
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