The U.S. House Ways and Means Committee advanced H.R. 10357, the Digital Asset Tax Certainty Act, by 38-5 on Sept. 16, sending the amended tax framework toward the full House. The bill would exempt qualifying network and transaction fees of $10 or less from gain-or-loss recognition for dispositions after Dec. 31, 2027, while addressing stablecoins, lending, wash sales, accounting, staking, mining and reporting. It treats mining and staking rewards as ordinary income rather than deferring taxation until sale, prompting industry calls for changes. Separate negotiations over market-structure legislation continue after the House passed the Digital Asset Market Clarity Act of 2025 on July 17, 2025, by 294-134. The measure assigns digital-commodity spot markets to the Commodity Futures Trading Commission, preserves Securities and Exchange Commission authority over investment-contract assets and primary sales, and requires joint agency rulemaking for key definitions and mixed transactions. An updated draft released Sept. 14, 2026, combined House and Senate committee work. The Senate previously failed to advance the CLARITY Act vehicle, H.R. 3633, in a 49-50 cloture vote.