The House Ways and Means Committee advanced the Digital Asset Tax Certainty Act, H.R. 10357, by 38-5 on September 16, 2026, one day after the Senate rejected a motion to advance H.R. 3633, the CLARITY Act. The Senate vote was reported as 50-49 against advancing the measure, or 49-50 in the earlier account, leaving it 10 votes short of the 60 needed to begin debate. H.R. 10357 would establish a broader digital-asset tax framework, including an exemption for eligible network and transaction fees below $10, simplified accounting for widely traded assets after December 31, 2027, wash-sale and constructive-sale rules, redemption-value treatment for eligible U.S.-dollar stablecoins, ordinary-income treatment for mining and staking, a voluntary disclosure program and revised broker reporting. The Senate setback left oversight questions involving the SEC, CFTC, decentralized finance, self-hosted wallets and trading applications unresolved, although Bitwise Chief Investment Officer Matt Hougan called it a manageable "speed bump" rather than a roadblock for crypto markets.