Judicial and Administrative Developments in the Tax Treatment of Digital Assets

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Report metadata

Identifier

R49334

Version

5

Product type

Reports

Status

Active

Published

Sep 21, 2026

Source updated

Sep 23, 2026, 2:38 pm UTC

Authors: Milan N. Ball

Source topics: Executive Branch, Individual Tax, Jurisprudence, Nonprofits & Tax-Exempt Organizations, Tax Reform

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Structured Congress.gov references

Related federal bills

• HR 9175To amend the Internal Revenue Code of 1986 to provide rules for taxation of income relating to the mining and staking of digital assets, and for other purposes.
  119th Congress
• HR 8899To amend the Internal Revenue Code of 1986 to provide for the tax treatment of digital assets.
  119th Congress
• HR 9173To amend the Internal Revenue Code of 1986 to except digital assets from the appraisal requirement applicable to certain charitable contributions, and for other purposes.
  119th Congress
• HR 9178To amend the Internal Revenue Code of 1986 to reduce certain tax compliance burdens with respect to digital asset ownership, and for other purposes.
  119th Congress
• HR 9176To amend the Internal Revenue Code of 1986 to clarify the application of certain rules with respect to the trading of digital assets, and for other purposes.
  119th Congress
• HR 9174To establish the Digital Assets Voluntary Disclosure Program.
  119th Congress
• HR 9172To amend the Internal Revenue Code of 1986 to apply the wash sale rules and constructive sale rules to digital assets, and for other purposes.
  119th Congress
• S 2207A bill to amend the Internal Revenue Code of 1986 to reform the treatment of digital assets.
  119th Congress
• S 2281A bill to provide for consumer protection and responsible financial innovation, to bring crypto assets within the regulatory perimeter, and for other purposes.
  118th Congress
• HR 10357To amend the Internal Revenue Code of 1986 to reform the tax treatment of digital assets, and for other purposes.
  119th Congress