Full Committee Hearing on Digital Asset Taxation

Witnesses:

• Mike Kaercher, Deputy Director, Tax Law Center at NYU Law
  • Testimony
• Sarah Reilly, Vice President and Senior Tax Counsel, Fidelity Investments
  • Testimony
• Jason Somensatto, Director of Policy, Coin Center
  • Testimony
• Lawrence Zlatkin, Vice President of Tax, Coinbase
  • Testimony

Text of Legislation:

• H.R. 9178, the “Less Tax Paperwork for Digital Asset Owners Act” 
• H.R. 9175, the “Tax Clarity for Mining and Staking Act”
• H.R. 9173, the “Charitable Deductions for Digital Asset Donations Act”
• H.R. 9176, the “Providing Analogous Rules for Digital Assets Act” 
• H.R. 9174, the “Digital Assets Voluntary Disclosure Program Act” 
• H.R. 9172, the “Applying Existing Tax Anti-Abuse Rules to Digital Assets Act” 
• Discussion Draft: End Digital Assets Tax Shelters Act
• Discussion Draft: Amendment to H.R. 9173 and H.R. 9175 (Horsford).
  • JCT Letter on the Amendment to H.R. 9173 and H.R. 9175
• JCT Description of the Text of Legislation