H.R. 10357 · 119th Congress

Digital Asset Tax Certainty Act

Stage: Reported from committee
Sponsor: Jason Smith
Introduced: 2026-09-14
Latest action: 2026-09-16 · Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 38 - 5.

Subjects

Administrative law and regulatory procedures

Congressional oversight

Income tax deductions

Department of the Treasury

Tax administration and collection, taxpayers

Taxation

Advanced technology and technological innovations

Securities

Currency

Financial services and investments

Taxation of foreign income

Computers and information technology

U.S. territories and protectorates

Capital gains tax

Commodities markets

Digital media

Charitable contributions