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FollowingThe U.S. House of Representatives plans to review the Digital Asset Tax Uncertainty Act and propose new cryptocurrency tax rules.
The U.S. House Ways and Means Committee will review the Digital Asset Tax Uncertainty Act on Wednesday. The bill aims to update federal tax policies on cryptocurrency transactions, stablecoins, mining, pledges, and digital asset loans.
Summary of Proposal
The Digital Assets Tax Uncertainty Act, introduced by Committee Chairman Rep. Jason Smith, Republican, is a comprehensive 114-page proposal, numbered H.R. 10357。Lawmakers have scheduled a committee revision meeting for September 16 at 10 a.m. Eastern Time. At that point, commissioners will debate the bill, consider amendments and decide whether to send it to the House for further consideration.
The bill covers a wide range of digital asset taxation issues, including provisions related to transaction fees, stablecoins, mining, pledge, crypto asset lending and trading activities.
A key feature of the bill is the introduction of a de minimis exemption for network or transaction fees of $10 or less. This exempts taxpayers from the obligation to declare gains or losses from these minor transactions. The move aims to address the cumbersome burden of tracking tax obligations caused by paying small fees calculated in the form of digital assets.
根据现行国税局（IRS）的规定，由于数字资产被归类为财产，使用加密货币支付小额区块链交易费用可能会触发应税事件。微量豁免通过将符合条件的微小费用排除在资本利得计算之外，简化了普通用户的合规流程。
另一个重要方面是对稳定币的处理。该法案提议，当合格美元挂钩稳定币以接近面值的价格购买时，其赎回价值将作为计税基础。
对于参与挖矿和质押的人员，该法案寻求将这些活动产生的奖励分类为普通收入，从而影响这些收入的报告和纳税方式。在满足特定条件的情况下，参与质押的投资信托基金可以保持其税收地位。
名词解释：众议院筹款委员会是美国众议院主要的税务立法委员会，负责监督所有税收、关税和创收措施。
其他税收条款与立法程序
该法案还提议将联邦洗售规则（wash-sale rules）扩展至数字资产领域，旨在遏制目前在加密市场中不受监管的税务亏损 Harvesting（Tax-loss harvesting）策略。根据该法案，符合条件的加密贷款将不被视为应税销售。此外，法案要求财政部创建一个项目，使符合条件的纳税人能够修正之前的纳税申报表，以解决与数字资产活动相关的未缴税款、利息和罚款。
此前，行业团体曾支持另一项替代提案，允许推迟确认某些新产生的挖矿和质押奖励的收入，但当前版本的H.R. 10357并未包含此类规定。
如果《数字资产税收确定性法案》顺利通过委员会审议，它必须获得众议院全体批准，随后参议院批准，最后由总统签署，才能成为法律。
Lawmakers previously reviewed similar small-transaction exemptions and six other digital asset tax proposals at a June hearing dedicated to crypto-related taxes. The current bill consolidates some of these concepts and aims to clarify and simplify the way taxpayers and businesses report digital asset activities to the IRS.
Proponents believe the bill aims to simplify tax laws for cryptocurrency users and provide clear guidance for stablecoin users, miners, pledgers and asset lending participants, while critics point out that some provisions in the earlier draft have been omitted.
