U.S. Congress legislation · 119th Congress
HB10357: Digital Asset Tax Certainty Act
Status: In committee, September 16, 2026
To amend the Internal Revenue Code of 1986 to reform the tax treatment of digital assets, and for other purposes.
What the bill says
To amend the Internal Revenue Code of 1986 to reform the tax treatment of digital assets, and for other purposes.
From the introduced text, September 14, 2026:
A BILL To amend the Internal Revenue Code of 1986 to reform the tax treatment of digital assets, and for other purposes. SECTION 1. Short title; etc (a) Short title This Act may be cited as the Digital Asset Tax Certainty Act . (b) References Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) Table of contents The table of contents for this Act is as etc. Title I--Removing tax barriers to the use of digital assets as a medium of exchange Sec. 101. Treatment of de minimis digital asset fees. Sec. 102. Simplified accounting for gain and loss on widely traded digital assets. Sec. 103. Treatment of U.S. dollar stablecoin transactions. Title II--Providing parity between digital assets and comparable traditional financial assets Sec. 201. Transfers of traded digital assets pursuant to a lending agreement. Sec. 202. Dealers and traders of widely traded digital assets. Sec. 203. Digital asset trading safe harbor. Sec. 204. Charitable contributions of certain digital assets. Title III--Applying existing tax anti-abuse rules to digital assets Sec. 301. Application of wash sale rules to traded …
Sponsors
- Jason Smith (R, HD-MO-8) · primary sponsor
- Jodey Arrington (R, HD-019)
- Aaron Bean (R, HD-FL-4)
- Mike Carey (R, HD-015)
- Steven Horsford (D, HD-004)
- Mike Kelly (R, HD-PA-16)
- David Kustoff (R, HD-008)
- Max Miller (R, HD-OH-7)
- Rudolph Yakym III (R, HD-IN-2)
Latest actions
- : Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 38 - 5.
- : Committee Consideration and Mark-up Session Held
- : Referred to the House Committee on Ways and Means.
- : Introduced in House
Subjects: Computers and information technology, Charitable contributions, Administrative law and regulatory procedures, Securities, Tax administration and collection, taxpayers, Capital gains tax, Taxation, Department of the Treasury
Common questions
- What is HB10357?
- HB10357 is a bill in Congress (119th Congress): Digital Asset Tax Certainty Act.
- What does HB10357 do?
- In its own words: To amend the Internal Revenue Code of 1986 to reform the tax treatment of digital assets, and for other purposes.
- What is the status of HB10357?
- In committee as of September 16, 2026. Latest action: Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 38 - 5. (September 16, 2026).
- Who sponsored HB10357?
- Jason Smith (R, HD-MO-8), with 8 co-sponsors.
- Where is the official record for HB10357?
- On the Congress website: https://www.congress.gov/bill/119th-congress/house-bill/10357
Source: official Congress record. Tracked by Delilah, AI for legislation across all 50 states and Congress.