The House Ways and Means Committee approved H.R. 10357, the Digital Asset Tax Certainty Act, by a 38‑5 vote on September 16, moving the measure toward a full House vote. The bill establishes a tax framework for cryptocurrency payments, stablecoins, trading, lending, staking and mining. Industry groups praised the vote but noted that several priorities remain unresolved. The legislation would eliminate gain‑or‑loss recognition when digital assets are used to pay network or transaction fees of $10 or less, effective for dispositions after December 31, 2027. It would also create a simplified accounting election for widely traded digital assets and extend existing financial‑market rules to areas such as lending and charitable donations. At the same time, the bill expands wash‑sale and constructive‑sale rules to digital assets, closing tax strategies that have persisted because cryptocurrencies have largely been exempt from securities‑related provisions. Staking and mining remain partially unaddressed; the measure treats income from validation activities as ordinary income and sets sourcing rules based on taxpayer location, but it does not include the optional deferral that some proposals had sought. This means that rewards from staking or mining could trigger tax liability before the associated tokens are sold, exposing operators to price volatility. The bill also directs the Treasury to issue guidance within 12 months on the tax treatment of foreign entities linked to decentralized autonomous organizations, including pathways for DAO foundations to reorganize as domestic corporations. Advocates say the framework could clarify rules for crypto firms and encourage innovation and jobs to return to the United States, though they continue to push for broader de‑minimis relief for everyday crypto transactions.