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This bill amends the Internal Revenue Code of 1986 to establish tax rules for digital assets, including stablecoins, trading, lending, wash sales, mark-to-market elections, constructive sales, validation activities, charitable contributions, and definitions. It also requires a study on consumer transaction relief.
Summary of the bill text as introduced in House (May 19, 2026), generated by SecBot from the official bill text; the Library of Congress summary is not yet published.
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Official record from Congress.gov, the House Clerk and the Senate; lobbying from Lobbying Disclosure Act filings. Updated Oct 27, 2026.