美国众议院酝酿为稳定币和加密资产质押设税收安全港 并明确税制口径

Core Viewpoint - Bipartisan members of the House are drafting a cryptocurrency tax framework that aims to provide a safe harbor for certain stablecoin transactions and delay taxation on rewards obtained through blockchain transaction verification [1] Group 1: Legislative Developments - The cryptocurrency industry is urging for legislation to clarify the tax treatment of digital assets amid ongoing negotiations for broader digital asset regulatory bills [1] - Republican Congressman Max Miller from Ohio and Democratic Congressman Steven Horsford from Nevada are responding to this demand by drafting a proposal that aligns cryptocurrency taxation with traditional securities [1] Group 2: Tax Provisions - The proposed draft includes provisions to exempt capital gains tax on transactions involving regulated stablecoins that maintain a value between $0.99 and $1.01 [1] - The proposal also seeks to establish safe harbor rules for the distribution and treatment of rewards from staking and mining, which are related to blockchain transaction verification [1] - Additionally, the draft aims to incorporate cryptocurrencies into the tax system that covers securities transactions and certain commodity transactions, extending capital gains tax exemptions to foreign investors and securities lenders engaging in digital asset transactions through domestic third parties [1]