# House Ways and Means Committee approves crypto tax bill

> Live situation record from CLSTR: https://clstr.news/situations/us-house-cryptocurrency-tax-legislation-review
> Updated: 2026-09-14T23:43:37.000Z. Sources: 19. Developments: 2.

The U.S. House Ways and Means Committee has approved the Digital Asset Tax Certainty Act (H.R. 10357) in a 38–5 vote. The 114-page legislative package aims to establish a formal tax framework for digital assets, specifically addressing blockchain network fees, staking, mining, and stablecoins.

Key provisions include a $10 de minimis exemption for qualifying blockchain network and transaction fees, which removes the requirement to calculate gains or losses on small amounts. This exemption excludes high-volume users with more than 5,000 transfers in the prior year. The bill also proposes special tax treatment for qualifying U.S. dollar stablecoins and extends wash-sale and constructive-sale rules to digital assets.

Consistent with previous drafts, the bill excludes a provision to allow miners and stakers to defer taxation on rewards; income from digital asset validation activities will instead be treated as ordinary income. The Joint Committee on Taxation estimates the legislation could increase federal receipts by approximately $500 million net between fiscal years 2027 and 2036. The bill now moves to the full House for consideration.

## Claims

- The House Ways and Means Committee will hold a markup for the Digital Asset Tax Certainty Act (H.R. 10357) on September 16. (disputed by 4 sources)
- The House Ways and Means Committee approved the Digital Asset Tax Certainty Act (H.R. 10357) with a 38–5 vote. (disputed by 4 sources)
- The bill includes a $10 de minimis exemption for qualifying blockchain network and transaction fees. (corroborated by 12 sources)
- The package extends wash-sale and constructive-sale rules to digital assets. (corroborated by 8 sources)
- The legislation proposes special tax treatment for qualifying U.S. dollar stablecoins. (corroborated by 7 sources)
- The tax package excludes provisions that would allow miners and stakers to defer taxation on rewards until tokens are sold. (corroborated by 4 sources)
- The bill classifies income from blockchain validator activities as ordinary income. (corroborated by 4 sources)
- Users who completed more than 5,000 transfers in the previous year are excluded from the $10 fee tax exemption. (corroborated by 4 sources)
- Democratic Representative Steven Horsford indicated support for the latest text of the bill. (single source)
- The legislation is estimated to increase federal receipts by approximately $500 million between fiscal 2027 and 2036. (single source)

## Timeline

### 2026-09-14: House Ways and Means Committee advances Digital Asset Tax Certainty Act

The House Ways and Means Committee approved the Digital Asset Tax Certainty Act (H.R. 10357) in a 38–5 vote, establishing a federal tax framework for crypto that includes a $10 fee exemption.

16 sources. https://clstr.news/cluster/us-house-committee-to-vote-on-strategic-bitcoin-reserve-bill

### 2026-09-12: House Ways and Means Committee schedules crypto tax review

The U.S. House Ways and Means Committee will hold a markup session on September 16 to consider cryptocurrency tax rules, including potential miner tax deferrals and wash-sale restrictions.

4 sources. https://clstr.news/cluster/house-ways-and-means-committee-schedules-crypto-tax-review

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Cite as: House Ways and Means Committee approves crypto tax bill. CLSTR, https://clstr.news/situations/us-house-cryptocurrency-tax-legislation-review