Skip to main content
H.R. 10357 119th Congress House

Digital Asset Tax Certainty Act

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

Introduced: September 14, 2026 Introduced by: Jason Smith Republican · Missouri See on congress.gov
Taxation
Get an email when this bill moves Sign in to write a letter

Free account. One morning email at most, only on days something moved. Already have one? Sign in.

 Everywhere this bill has been 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 16, 2026
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 38 - 5.
Sep 16, 2026
Committee Consideration and Mark-up Session Held
Sep 14, 2026
Introduced in House
Sep 14, 2026
Referred to the House Committee on Ways and Means.
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

What's happening now September 16, 2026

Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 38 - 5.

 Related & companion bills 7
  • HR 9178 Less Tax Paperwork for Digital Asset Owners Act
  • HR 9176 PAR Act
  • HR 9172 Applying Existing Tax Anti-Abuse Rules to Digital Assets Act
  • HR 9173 Charitable Deductions for Digital Asset Donations Act
  • HR 9174 Digital Assets Voluntary Disclosure Program Act
  • S 2230 Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act
  • HR 6985 Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 30

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

  • BLOCK INC.
    for BLOCK INC. · California · 3rd Quarter 2026 (July 1 - Sep 30)
  • JGB & ASSOCIATES, LLC
    for CORNERSTONE GOVERNMENT AFFAIRS OBO STRIPE, INC. · California · 3rd Quarter 2026 (July 1 - Sep 30)
  • COINBASE, INC.
    for COINBASE, INC. · California · 3rd Quarter 2026 (July 1 - Sep 30)
  • SOLANA POLICY INSTITUTE
    for SOLANA POLICY INSTITUTE · Virginia · 3rd Quarter 2026 (July 1 - Sep 30)
  • NATIONAL WOMEN'S LAW CENTER ACTION FUND
    for NATIONAL WOMEN'S LAW CENTER ACTION FUND · District of Columbia · 3rd Quarter 2026 (July 1 - Sep 30)
  • BLOCKCHAIN ASSOCIATION
    for BLOCKCHAIN ASSOCIATION · District of Columbia · 3rd Quarter 2026 (July 1 - Sep 30)

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

See all 30 filings →
 Cosponsors 8
All 8 Democratic 1 Republican 7
R
Arrington, Jodey C.
Texas · Sep 14, 2026
 R
Bean, Aaron
Florida · Sep 14, 2026
 R
Carey, Mike
Ohio · Sep 14, 2026
 D
Horsford, Steven
Nevada · Sep 14, 2026
 R
Kelly, Mike
Pennsylvania · Sep 14, 2026
 R
Kustoff, David
Tennessee · Sep 14, 2026
 R
Miller, Max L.
Ohio · Sep 14, 2026
 R
Yakym, Rudy
Indiana · Sep 14, 2026
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 10357: Digital Asset Tax Certainty Act. 119th Congress. Open America. https://openamerica.io/bill/119-HR-10357/
MLA
"H.R. 10357: Digital Asset Tax Certainty Act." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-HR-10357/.
Bluebook (legal)
H.R. 10357, 119th Cong. (2026), https://openamerica.io/bill/119-HR-10357/.
Markdown link
[H.R. 10357: Digital Asset Tax Certainty Act](https://openamerica.io/bill/119-HR-10357/)
Report a problem