入门 U.S. House Advances Dual Crypto Bills: Tax Clarity and Strategic Bitcoin Reserve Under Review
Quick answer
As of September 16, 2026, the U.S. House of Representatives is actively advancing two distinct cryptocurrency-related legislative proposals: the Digital Asset Tax Fairness Act, aimed at updating IRS reporting thresholds and defining de minimis exemptions for small-value crypto transactions; and the Strategic Digital Asset Reserve Act, which outlines a framework for the U.S. Treasury to acquire, hold, and audit Bitcoin as part of a diversified strategic reserve — not as legal tender, but as a non-sovereign, inflation-resistant asset class. Neither bill has passed committee markup yet, and both remain subject to amendment and bipartisan negotiation.
What does the Digital Asset Tax Fairness Act propose?
This bill seeks to modernize Section 1091 of the Internal Revenue Code by establishing a $200 annual de minimis exemption for realized gains on personal-use cryptocurrency transactions — such as buying coffee or merchandise — provided the asset was held less than one year. It also lowers the Form 1099-DA reporting threshold from $600 to $1,500 in gross proceeds per platform, aligning with updated IRS guidance issued in March 2026 (IRS Notice 2026-22). Crucially, the draft excludes staking rewards from ordinary income classification unless actively traded or sold within 30 days — a concession to validator and node-operator communities. The proposal does not alter capital gains rates or introduce new taxes; it focuses solely on administrative clarity and compliance burden reduction.
How would the Strategic Digital Asset Reserve Act work?
The bill proposes authorizing the U.S. Treasury to allocate up to 0.5% of the Federal Reserve’s gold reserve valuation — approximately $11.7 billion based on the August 2026 Comptroller of the Currency report — toward acquiring Bitcoin over a five-year period. Holdings would be custodied offline via air-gapped hardware wallets managed jointly by the Bureau of the Fiscal Service and an independent third-party auditor accredited under NIST SP 800-171. Importantly, the legislation explicitly prohibits using reserve BTC for monetary policy operations, debt issuance, or direct fiscal stimulus. Its sole mandate is long-term value preservation — modeled conceptually after the U.S. Strategic Petroleum Reserve, but with strict transparency requirements: quarterly public attestations and real-time blockchain verification of wallet balances via open-source explorer APIs.
What’s the current status and timeline?
Both bills are being considered under concurrent markup sessions by the House Financial Services Committee and the House Ways and Means Committee. As reported by Panews Lab on September 16, 2026, the committees have scheduled three additional hearings through late October 2026, including expert testimony from the Congressional Budget Office (CBO) on macroeconomic impact modeling and the Government Accountability Office (GAO) on custody risk assessment. No floor vote is expected before November 2026, and Senate companion bills have not yet been introduced. Notably, the White House Office of Management and Budget issued a neutral statement on September 14, affirming that neither proposal conflicts with existing executive orders on digital asset policy (EO 14067, as amended June 2025).
Frequently asked questions
Q: Does this mean the U.S. government will start buying Bitcoin immediately? A: No. The Strategic Digital Asset Reserve Act remains a draft proposal under committee review. Even if enacted, acquisition would begin no earlier than Q2 2027 and occur gradually — capped at $2.3 billion annually — contingent upon final Treasury rulemaking and GAO-certified security protocols.
Q: Will these bills affect how I file my 2026 taxes? A: Not retroactively. If passed, the Digital Asset Tax Fairness Act would apply only to transactions occurring on or after January 1, 2027. For 2026 tax filings due April 2027, taxpayers must still follow current IRS guidelines — including reporting all crypto disposals regardless of gain amount. Learn more about how to calculate crypto taxes correctly.
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