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FollowingHouse Ways and Means Committee Passes Digital Asset Tax Uncertainty Act
The U.S. House Ways and Means Committee approved the Digital Asset Tax Uncertainty Act on Wednesday, submitting a proposal to overhaul the cryptocurrency tax system to the full House for consideration.
The committee announced a process for amending the bill on Monday, arranging for lawmakers to review H.R. Bill 10357, consider amendments and vote on whether to send it to the full House. "This bill was not built overnight," Republican Jason Smith of Missouri, chairman of the House Ways and Means Committee, said in a statement. He attributed the results of more than a year of bipartisan cooperation.
Smith pointed out: "The legislation before us today is the result of this effort that brings clarity, fairness and operability to digital asset taxation and helps enable the United States to continue to remain a global cryptocurrency center, rather than pushing innovation and the resulting jobs overseas."
Key Clause Analysis
For cryptocurrency users, the proposal eliminates the profit and loss calculation requirement of less than or equal to US$10 in qualifying network or transaction fees. Since digital assets are considered property, using tokens to pay for these fees may trigger tax accounting issues. This exemption will take effect from 2028 and will only apply to eligible fee payments and does not cover general small purchases of cryptocurrency.
此外，该法案还将简化与接近赎回价值的合格美元稳定币交易相关的税务计算；将挖矿和质押奖励归类为普通收入；并允许某些投资信托基金在不因进行质押而丧失其税务身份的前提下对资产进行质押。值得注意的是，该法案排除了此前允许纳税人递延确认部分挖矿和质押奖励的提议。
法案还规定将“洗售规则”（wash-sale rules）扩展至可交易的数字资产，通常意味着投资者在卖出后 30 天内买入基本相同的资产时，损失抵扣将被延迟。根据联合税收委员会的说法，符合条件的加密货币贷款不被视为销售行为，符合条件的纳税人可以通过新的披露计划更正过去的纳税申报表。
立法进程与后续影响
该税收法案的推进，发生在参议院未能推动另一项涉及加密货币市场监管的《清晰法案》（Clarity Act）之后。目前，美国证券交易委员会（SEC）和商品期货交易委员会（CFTC）已承诺利用现有权力制定加密货币监管规则。
在成为法律之前，该税收提案仍需以相同形式获得参众两院的批准，并由总统签署。史密斯表示：“我期待随着我们推进这些政策，在此基础上继续开展工作。”
