Tax policy & technical reforms

Data block

Collection item

Senator Lummis’s amendment proposed taxing mining, staking, airdrop and forked assets only upon sale, aligning tax policy with actual income realization rather than receipt
Senator Lummis’s amendment introduced a $300 de minimis exemption and a $5,000 annual cap on tax-free crypto transactions
Senator Lummis’s amendment also sought to close loopholes such as crypto wash trading, which currently enable abusive tax-loss harvesting strategies, crypto lending and charitable contributions to modernize asset treatment

Data source type

Collection data source

Filter

{"where":{"AND":[{"attribute":"Jfmby78N4BCseZinBmdVov","is":"KeG9eTM8NUYFMAjnsvF4Dg"}]}}