To amend the Internal Revenue Code of 1986 to reform the tax treatment of digital assets, and for other purposes.

United States Government Publishing Office publisher pbl distributor dst United States Congress House of Representatives author aut Government Organization text government publication eng BILLS To amend the Internal Revenue Code of 1986 to reform the tax treatment of digital assets, and for other purposes.;Digital Asset Tax Certainty Act;H.R. 10357 (IH) Bills and Statutes 119_cong_bills legislative 2026-09-15 To amend the Internal Revenue Code of 1986 to reform the tax treatment of digital assets, and for other purposes. Digital Asset Tax Certainty Act H.R. 10357 (IH) U.S. Government Publishing Office 2026-09-14 monographic deposited born digital 114 p. Y 1.6: Y 1.4/6: P0b002ee1e82d2b51 https://www.govinfo.gov/app/details/BILLS-119hr10357ih H.R. 10357 021-610-00252-9 000501532 000325573 Congressional bills House bills f:h10357_ih.txt https://www.govinfo.gov/app/details/BILLS-119hr10357ih https://www.govinfo.gov/content/pkg/BILLS-119hr10357ih/html/BILLS-119hr10357ih.htm https://www.govinfo.gov/content/pkg/BILLS-119hr10357ih/pdf/BILLS-119hr10357ih.pdf https://www.govinfo.gov/content/pkg/BILLS-119hr10357ih/xml/BILLS-119hr10357ih.xml fdlp DGPO 2026-09-15 2026-09-15 BILLS-119hr10357ih machine generated eng Jason Smith United States House of Representatives sponsor spn United States Congress Member Jodey C. Arrington United States House of Representatives cosponsor United States Congress Member Aaron Bean United States House of Representatives cosponsor United States Congress Member Mike Carey United States House of Representatives cosponsor United States Congress Member Steven Horsford United States House of Representatives cosponsor United States Congress Member Mike Kelly United States House of Representatives cosponsor United States Congress Member David Kustoff United States House of Representatives cosponsor United States Congress Member Max L. Miller United States House of Representatives cosponsor United States Congress Member Rudy Yakym III United States House of Representatives cosponsor United States Congress Member United States Congress House of Representatives Committee on Ways and Means associated name asn United States Code hr BILLS-119hr10357ih 119 2 HOUSE HOUSE 10357 ih ih Digital Asset Tax Certainty Act To amend the Internal Revenue Code of 1986 to reform the tax treatment of digital assets, and for other purposes. 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 Committee on Ways and Means Ways and Means Mr. Smith of Missouri Jason Smith Smith, Jason Mr. Arrington Jodey C. Arrington Arrington, Jodey C. Jodey Arrington Mr. Bean of Florida Aaron Bean Bean, Aaron Mr. Carey Mike Carey Carey, Mike Mr. Horsford Steven Horsford Horsford, Steven Mr. Kelly of Pennsylvania Mike Kelly Kelly, Mike Mr. Kustoff David Kustoff Kustoff, David Mr. Miller of Ohio Max L. Miller Miller, Max L. Max Miller Mr. Yakym Rudy Yakym III Yakym, Rudy Rudy Yakym false false