Tax Guidance & Clarification - Industry requires guidance for taxpayers to properly elect into mark-to-market accounting as either commodity dealers or commodity traders [1] - Congress needs to clarify when digital assets are commodities within the current code [1] - The scope of "actively trading" needs clarification [1] Digital Assets & Tax Parity - If digital assets are a new category, it should be made elective for both traders and dealers [1] - Industry seeks tax parity between digital assets and all other commodities [1]