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众议院委员会推进加密货币税收法案，增设10美元费用……

2026-09-17 03:30:10

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10美元加密货币手续费豁免将带来哪些改变？

众议院筹款委员会已推进一项广泛的加密货币税收法案。该法案旨在从联邦税务计算中移除部分最小的区块链费用，同时为挖矿、质押及其他数字资产活动引入新规。周三，委员会以38票赞成、5票反对的结果通过了《数字资产税收确定性法案》（H.R. 10357），使立法进程更接近众议院的最终投票环节。该法案于9月14日提出，将对一系列数字资产交易修改联邦税法。委员会于9月16日正式审议了H.R. 10357。

对于个人加密货币用户而言，最直接的变革之一是“最低限度豁免”（de minimis exemption），涵盖金额在10美元或以下的合格网络和交易费用。目前，使用加密货币支付区块链费用可能被视为应税处置行为，因为数字资产在联邦税法下通常被视为财产。根据提案，符合条件的纳税人在处置数字资产以支付阈值内的合格费用时，不再需要确认收益或损失。该豁免通常不适用于上一年度进行过超过5,000次数字资产转移的纳税人，也不广泛适用于代表他人进行交易的服务提供商。若以当前形式通过，这一小额费用条款将适用于2027年12月31日之后的合格处置行为。

挖矿和质押将如何征税？

The legislation will also establish a way for mining and pledge rewards to be taxed on ordinary income, but leaves one of the industry's biggest tax issues: the exact timing of revenue recognition remains unresolved. Early proposals would allow certain taxpayers to defer recognition of mining and pledge income, but that option has been removed from the consolidated legislative text. Representative Steven Hosford, who participated in drafting the tax reform plan, said that the remaining time issues still require Congress's attention. "Although this bill is not as comprehensive as I expected, I still believe Congress needs to address the issue of when mining and pledge rewards will be recognized as income," Horsford said."The plan establishes ordinary income treatment but leaves time confirmation issues open."

In addition, the bill allows certain investment trusts to hold digital assets for pledge, and the activity itself does not change their tax status. Provided H.R. for Joint Taxation Committee materials prepared for the September 16 review. Official description and income estimate of 10357.

Investor Points

The bill provides targeted relief to ordinary cryptocurrency users by eliminating some of the tax consequences of small transaction fees, but does not resolve all digital asset tax disputes. The timing of recognition of mining and pledge revenue remains open, while more active traders will still face separate restrictions and reporting requirements.

What else is included in the cryptocurrency tax reform package?

该立法的范围远超网络费用。它将在财政部设立“数字资产自愿披露计划”，在法案生效后12个月内，为符合条件的纳税人提供一种机制，使其能够修正以往的报税表并补缴欠税、利息及相关罚款。更广泛的方案还涉及数字资产借贷、稳定币及税务会计问题。法案将把洗售规则（wash-sale restrictions）扩展至交易的数字资产，从而减少加密货币投资者通过亏损出售资产、迅速回购实质相同头寸并依然申报税务亏损的能力。这对投资者而言是一种权衡：从税务报告角度看，较小的区块链交易将变得更容易管理，而历史上加密货币交易者可用的一些税务策略，将与传统证券适用的规则更加一致。

该法案能在2026年顺利通过国会吗？

委员会批准仅是其中一步。H.R. 10357仍需获得众议院全院和参议院的批准才能送交总统签署，而国会日历显示，在11月选举之前留给立法的时间有限。因此，关注点可能会转向参议院财政委员会，该委员会此前曾审查数字资产税务问题以及包括支付、借贷、挖矿和质押在内的未决交易处理问题。参议院财政委员会于2025年10月举行了专门的数字资产税务听证会，两党成员讨论了制定更清晰规则的必要性。此次税收投票发生在参议院未能推进《数字资产市场清晰度法案》的一天之后。参议员以49票对50票否决了终止辩论动议，未达到推动该措施所需的五分之三多数门槛。这两项法案针对不同的问题，但其时机表明，尽管更广泛的市场结构立法再次遭遇延迟，加密政策依然保持活跃。对于纳税人而言，更紧迫的问题是立法者能否在当前国会任期结束前，将委员会的两党税收投票转化为正式法律。

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