Pub. L. 117-58 §80603; IRC §§6045, 6045A, 6050I · Act Effective
Jan 1, 2024
IIJA §80603 created U.S. digital-asset broker reporting rules under IRC §§6045 and 6045A, with Form 1099-DA phased in...
Joint Statement (Jul. 14, 2025); OCC Bulletin 2025-17 · Agency guidance Effective
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Joint OCC/Fed/FDIC statement on existing risk-management principles for banking organizations providing or considering crypto-asset safekeeping services.
S.2281 (118th Congress) · Act Expired
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S.2281 was a federal crypto market-structure bill covering CFTC/SEC roles, intermediaries, stablecoins, tax, and illicit finance. It was...
OCC Interpretive Letter 1183 · Agency guidance Effective
Mar 7, 2025
OCC Interpretive Letter 1183 rescinds the prior supervisory non-objection process and reaffirms covered bank crypto-asset custody, stablecoin, and...
OCC Interpretive Letter No. 1186 · Agency guidance Effective
Nov 18, 2025
OCC Interpretive Letter 1186 confirms that national banks may pay crypto-asset network fees and hold necessary crypto-assets for...
15 USC 80a/80b; 17 CFR 270.17f, 275.206(4)-2; RIN 3235-AN46 · Regulation Effective
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U.S. SEC fund/adviser custody framework for covered crypto assets, including existing 1940 Act and Advisers Act rules, 2025...
SAB 121; 87 FR 21015 · Agency guidance Withdrawn
Apr 11, 2022
SEC SAB 121 was rescinded by SAB 122 effective Jan. 30, 2025 after setting staff accounting views on...
Release No. SAB 122; 90 FR 8492 · Agency guidance Effective
Jan 30, 2025
SEC SAB 122 rescinds SAB 121’s crypto-asset safeguarding accounting guidance and points entities to existing contingency and disclosure...
15 U.S.C. 77a et seq.; SEC Rel. No. 33-11412 · Act Effective
Mar 23, 2026
U.S. Securities Act rules, supplemented by the SEC’s 2026 crypto-asset interpretation, govern when digital asset offers and tokenized...
15 U.S.C. 78a et seq.; 17 C.F.R. 240.3b-16; Reg ATS · Act Effective
1934-07-01
U.S. Exchange Act rules apply to platforms trading digital asset securities through exchange, ATS, broker-dealer, and related registration...
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