The House Ways and Means Committee is scheduled to review H.R. 10357, the 114-page Digital Asset Tax Certainty Act, on Sept. 16. The proposal would exempt qualifying blockchain network and transaction fees worth less than $10 from tax for users with no more than 5,000 transfers in the prior year, while extending wash-sale and constructive-sale rules to digital assets. Qualified U.S. dollar stablecoins would remain outside the wash-sale provisions. Lawmakers are still debating whether to retain, remove or limit proposed tax deferral for newly created mining and staking rewards. The package also addresses gain and loss accounting, transfers, broker requirements, lending, tokenized assets and a voluntary disclosure program for previously unreported crypto activity.