US House Committee to Review Crypto Tax Bill H.R. 10357

House Ways and Means Committee Chairman Jason Smith has introduced the Digital Asset Tax Certainty Act (H.R. 10357), with a committee review scheduled for September 16 at 10 a.m. ET. The bill proposes a tax exemption for network or transaction fees under $10, though this does not apply to users exceeding 5,000 transfers annually. The legislation also addresses small transactions, wash sales, mining, staking, and broker requirements, while excluding qualified USD stablecoins from certain wash sale rules.