米国で暗号資産税制が大転換へ ビットコイン少額取引に「免税案」、州では0.2％課税も

米下院歳入委員会は、デジタル資産課税をめぐる火曜日の公聴会を前に、7本の法案草案を関係者に回覧した。対象はステーブルコイン、ステーキング、マイニング、そして暗号資産取引にまで及ぶ。

草案に盛り込まれたのは、暗号資産保有者に課される税務書類の負担軽減、マイニングやステーキングで得たトークンの扱いの明確化、さらに少額取引について報告義務を免除する、いわゆる「デミニミス」例外の導入だ。7本の草案は、共和党のジェイソン・スミス委員長が率いる下院歳入委員会で開かれるデジタル資産課税の公聴会に先立って示された。

暗号資産業界のロビイストらは以前から、マイニングやステーキングに関する税務報告の負担を軽くするよう米議会に求めてきた。加えて、小口の暗号資産取引については「デミニミス」例外を設け、報告義務から外すべきだと訴えている。

今年3月に議員らが公表し、5月に正式提出された「デジタル・アセット・パリティ法」では、ステーブルコイン取引について200ドル、約3万2,000円の報告基準額を設ける案が示された。ただし、ビットコインのような暗号資産そのものには、この基準は適用されていなかった。

これに対し、デジタル・チェンバーの最高経営責任者（CEO）コディ・カーボーン氏は、パリティ法への反応としてこう述べた。

「デジタル資産税制の明確化が必要だ。さもなければ、活動が完全に米国内へ戻ることはない」

The US House Ways and Means Committee circulated seven discussion drafts of bills to address digital asset taxation ahead of a Tuesday hearing on the matter, covering stablecoins, staking, mining and transactions.

Among proposals in the draft legislation are reducing the tax paperwork required for crypto holders, providing clarity for mining and staking tokens and a potential “de minimis” reporting exception for transactions. The seven discussion draft bills preceded a Tuesday hearing on digital asset taxation in the House committee, chaired by Republican Jason Smith.

Crypto industry advocates have been urging US lawmakers to address lessening the reporting burden for taxes on mining and staking as well as eliminating requirements for small crypto transactions through “de minimis” exceptions.

A draft law released by members of Congress in March and officially introduced in May as the Digital Asset PARITY Act proposed a $200 reporting threshold for stablecoin transactions, but not one on cryptocurrencies like Bitcoin.

“We need digital asset tax clarity or activity will never fully onshore,” said The Digital Chamber CEO Cody Carbone in response to the PARITY Act.

Source: Max Miller

Any bill or amendment to legislation addressing crypto tax policy will need bipartisan support in Congress before being signed into law. Although the House hearing is scheduled for Tuesday, US lawmakers in the Senate are expected to focus on a budget reconciliation bill before consideration of a digital asset market structure bill called the CLARITY Act.

Related: Israel’s tax authority ‘disappointed’ in voluntary crypto disclosures: Report

According to Wyoming Senator Cynthia Lummis, the House Ways and Means Committee and the Senate Finance Committee were considering a $300 “de minimus” exemption for Bitcoin transactions. The proposed change to capital gains taxes built upon the Wyoming lawmaker’s draft bill released in July 2025.

Illinois crypto tax expected to be signed into law soon

This week, the Illinois General Assembly signed off on a $56 billion state budget that included provisions for taxing digital assets. If signed into law by Governor JB Pritzker, crypto users can expect to pay a 0.2% tax on transactions through brokers, which also must be registered with the state.

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