Repealed
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TD 10021 would have extended broker gross-proceeds reporting to certain DeFi front-end services. Public Law 119-5 disapproved it...
Policy Reference
Taxation & Reporting
Crypto law profiles, official sources, milestones, and related coverage for Taxation & Reporting.
Effective
Jan 1, 2025
IRS Form 1099-DA is used by brokers to report certain digital asset sale and exchange proceeds, with gross...
Effective
Sep 9, 2024
U.S. Treasury and IRS rule requiring certain digital asset brokers to report gross proceeds and, in phases, adjusted...
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...
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...
Effective
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State-level U.S. amendments that bring virtual currency and digital assets into unclaimed-property laws, addressing abandonment, custody, liquidation, owner...
Effective
Jan 1, 2026
UK CARF rules requiring reporting cryptoasset service providers to collect user and transaction data, report to HMRC, register,...
Effective
Jul 1, 2025
South Dakota HB 1196 adds virtual currency to the state’s unclaimed-property framework, sets a three-year abandonment rule, and...
Expired
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Pennsylvania HB 2481 would have protected digital-asset payments, self-custody, and node operations. It passed the House but died...
Expired
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Oklahoma SB 325 proposed voluntary Bitcoin wage and vendor payments, Treasurer procurement, and tax guidance. It expired after...
Information is for general purposes only and not legal advice. See full disclaimer.