regulation · digital asset taxation · United States Congress · mining · staking
House Panel Advances Digital-Asset Tax Bill 38–5
The Ways and Means Committee approved a framework addressing small transactions, mining and staking, accounting treatment and anti-abuse rules. Committee passage is an opening step—not enactment.
The House Ways and Means Committee approved the Digital Asset Tax Certainty Act, H.R. 10357, by a 38–5 vote on September 16.
According to the committee, the bill would reduce reporting burdens for small digital-asset transactions, extend selected tax-code safe harbors, allow eligible dealers and traders to use mark-to-market accounting and apply established anti-abuse rules to digital assets.
Mining and staking enter the substantive tax debate
The proposal also seeks to clarify the tax treatment of mining and staking and directs the Treasury Department to establish a voluntary disclosure program focused on digital assets.
Those provisions matter because uncertainty over timing, characterization and reporting can affect participants long before a tax dispute reaches a court. The committee's description, however, reflects the bill's proposed framework—not current law or final implementing guidance.
The legislative path remains open
Committee approval sends the measure forward but does not guarantee a House vote, Senate agreement or presidential signature. Text can also change during the remaining process.
Taxpayers should continue to rely on current law and qualified advice rather than treating the proposal as an available exemption or safe harbor.
Sources and disclosures
Primary source: the House Ways and Means Committee's September 16 release and summary of H.R. 10357. Policy descriptions are committee-reported.
Update note
Observed September 16, 2026 at 23:05 BRT. The bill had cleared committee but had not been enacted.