H.R. 10357, the Digital Asset Tax Certainty Act, is a proposed amendment to the Internal Revenue Code covering cryptocurrency payments, mining, staking, lending, stablecoins, reporting and anti-abuse rules. Introduced on September 14, 2026, the bill was favorably reported by the House Ways and Means Committee on September 16 after a 38-5 vote, following adoption of a substitute amendment by voice vote. Two amendments offered by Rep. Lloyd Doggett were defeated. The measure has not passed the House or become law. It would preserve the general treatment of digital assets as property while adding a de minimis exclusion for certain qualifying network or transaction fees of $10 or less, subject to conditions including an exception for users with more than 5,000 transfers in the previous year. It would also extend wash-sale and constructive-sale rules to covered digital assets, permit mark-to-market accounting for eligible dealers and traders, and create simplified aggregate broker reporting for some widely traded digital assets. Proposed provisions would retain ordinary-income treatment for newly mined or staked assets by default while allowing qualifying taxpayers to elect treatment similar to self-created property, with a committee-discussed deferral limit of five years. Qualified US dollar stablecoins could receive special treatment based on redemption value, while qualifying lending transactions could receive protections under an expanded IRC Section 1058. The bill would not create a blanket exemption for crypto profits, stablecoin transactions or DeFi activity. Current IRS rules remain in effect until enactment and the applicable effective dates are met. Stablecoin provisions analyzed by the Joint Committee on Taxation would apply to taxable years beginning after December 31, 2026, while many broker-reporting changes would apply to returns and statements filed or furnished after December 31, 2027.