A Cornell Tech Policy Institute estimate says exempting small Bitcoin transactions from U.S. capital-gains tax could increase federal revenue by roughly $859 million over 10 years. The projection is not an official government score, and the underlying research documentation was not independently verifiable in full. The proposal is intended to reduce the compliance burden on routine Bitcoin payments, which are currently treated as taxable disposals, potentially encouraging activity that generates more taxable economic value than the exemption would forgo. No federal statute currently provides the exemption. Senate Bill 2207, introduced in the 119th Congress, is a related legislative vehicle rather than enacted law. The existing topic record describes the bill as covering purchases below $300 and capping annual exclusions at $5,000, while the available verifiable research does not establish a precise threshold. The estimate is specific to Bitcoin, not all cryptocurrencies, and one cited core assumption projected $3.18 in federal net revenue for each $100 qualifying baseline payment.