Digital Asset Tax Certainty Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 10357 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 10357 To amend the Internal Revenue Code of 1986 to reform the tax treatment of digital assets, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES September 14, 2026 Mr. Smith of Missouri (for himself, Mr. Arrington, Mr. Bean of Florida, Mr. Carey, Mr. Horsford, Mr. Kelly of Pennsylvania, Mr. Kustoff, Mr. Miller of Ohio, and Mr. Yakym) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to reform the tax treatment of digital assets, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, 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 follows: Sec. 1. Short title; 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. 2