U.S. House Ways and Means Committee Set to Review Cryptocurrency Tax Rules on September 16

- The U.S. House Ways and Means Committee is scheduled to review digital asset tax legislation on September 16, advancing crypto tax bills toward a full House vote.
- The review addresses two core issues: the timing of tax obligations for miners and stakers on newly created tokens, and whether wash sale rules applicable to stocks should extend to digital assets.
- The Mining and Staking Tax Clarity Act (H.R. 9175) would allow miners and stakers to defer tax payments until tokens are sold, rather than upon receipt.
- The Applying Existing Tax Anti-Abuse Rules to Digital Assets Act (H.R. 9172) would extend wash sale and constructive sale rules to actively traded digital assets, closing a longstanding tax loophole.
The U.S. House Ways and Means Committee will review cryptocurrency tax legislation on September 16, moving two key bills closer to a full House vote. The review focuses on establishing clearer tax treatment for digital asset activities and closing existing tax loopholes.
The Mining and Staking Tax Clarity Act (H.R. 9175) addresses the timing of tax obligations for miners and stakers. Under this bill, miners and stakers would not be required to pay taxes immediately upon receiving newly created tokens. Instead, they could defer tax payments until the tokens are actually sold, at which point they would be taxed as ordinary income.
The Applying Existing Tax Anti-Abuse Rules to Digital Assets Act (H.R. 9172) seeks to extend wash sale and constructive sale rules—currently applicable to stocks—to actively traded digital assets. This legislation aims to close a tax loophole that cryptocurrency traders have exploited for years, bringing digital asset taxation more in line with traditional securities treatment.
美国众议院筹款委员会定于9月16日审议加密货币税收规则
美国众议院筹款委员会将于9月16日审议加密货币税收立法,推动两项关键法案向众议院全体投票迈进。审议重点是为数字资产活动建立更清晰的税收处理方式,并堵住现有税收漏洞。
《采矿和质押税收明确法案》(H.R. 9175)涉及矿工和质押者的纳税时间问题。根据该法案,矿工和质押者在收到新创建的代币时无需立即缴税,而是可以延迟至代币实际出售时再缴税,届时按普通收入征税。
《将现有税收反滥用规则应用于数字资产法案》(H.R. 9172)旨在将目前适用于股票的wash sale和建设性出售规则扩展至积极交易的数字资产。该立法旨在堵住加密货币交易者多年来利用的税收漏洞,使数字资产税收处理与传统证券更加一致。