Crypto De Minimis Tax Break Heads to House Markup This Week

Crypto’s long-sought “de minimis” tax break finally gets its moment in the spotlight. On September 16, 2026, the House Ways and Means Committee is set to mark up H.R. 10357, the Digital Asset Tax Certainty Act, a bill that would let Americans spend small amounts of crypto on network and transaction fees without triggering a taxable event.

The full committee markup is scheduled for 10:00AM ET in HVC-210, according to the committee’s official event notice. The bill sits alongside six other measures on the day’s agenda. For related coverage, see CLARITY Act Stalls in Senate After Key Crypto Bill Vote.

Let’s be clear about what a markup is. It’s the stage where a committee debates a bill’s text and votes on amendments. It is not enactment, and no vote outcome has been established. For related coverage, see Crypto CLARITY Act Stalls Amid Bipartisan Senate Opposition.

Crypto De Minimis Tax Break Heads to a House Markup

The measure is titled the Digital Asset Tax Certainty Act and is sponsored in its text by Mr. Smith of Missouri, House Ways and Means Chairman Jason Smith. Its table of contents reaches well beyond fees, covering stablecoin transactions, lending, wash sales, mining and staking, and a voluntary disclosure program. For related coverage, see US Seeks $61M Crypto Forfeiture in Alleged Iranian Oil Scheme.

Independent reporting from Decrypt confirms the September 16 markup and stresses the proposal still requires further committee, congressional, and presidential action before becoming law.

This is not the industry’s first brush with a small-transaction carve-out. The effort echoes an earlier House crypto tax bill proposing a $10 fee exemption, and it arrives while broader digital-asset legislation grinds through Washington.

What the Proposed Break Could Mean for Small Crypto Payments

“De minimis” simply means too small to matter for tax purposes. But this bill is narrower than the headline suggests. Section 101 is a fee-specific exception, not a blanket exemption for small crypto purchases.

Here is the mechanic. The bill would recognize no gain or loss when you dispose of digital assets to pay qualifying de minimis network or transaction fees. For network fees, the aggregate paid to validate the underlying transaction must not exceed $10 per validated transaction, per section 101 of the posted substitute.

Proposed legislation · H.R. 10357

Proposed network-fee limit

$10

Section 101 would allow no gain or loss recognition on digital assets used to pay qualifying network fees totaling no more than $10 per underlying validated transaction. Source: posted substitute, page 3. Subject to eligibility rules; applies to dispositions after December 31, 2027, if enacted. This is a fee-specific proposal, not a general exemption for small crypto purchases.

Transaction fees get their own rule. For brokerage, trading, liquidity, or similar fees, the aggregate for the underlying transfer must also stay at or below $10, and the fee must be paid with the same type of digital asset acquired or disposed of in that transfer.

Proposed legislation · H.R. 10357

Proposed transaction-fee limit

$10

Section 101 would cover qualifying brokerage, trading, liquidity or similar fees totaling no more than $10 per underlying transfer. Fees must be paid in the same type of digital asset acquired or disposed of. Source: posted substitute, page 4. Subject to eligibility rules; applies to dispositions after December 31, 2027, if enacted. This is a fee-specific proposal, not a general exemption for small crypto purchases.

Not everyone qualifies. The exception excludes traders, brokers, dealers, certain validation-facilitation businesses, and anyone with more than 5,000 digital-asset transfers in the prior taxable year, though qualifying fee payments don’t count toward that tally. An administrative-convenience exception applies for qualifying taxpayer types.

The bill also hands the Treasury a job: issue anti-abuse guidance addressing transaction structuring designed to game the fee exception. That signals lawmakers anticipate people slicing transactions to slip under the $10 line.

What to Watch During and After the Markup

The document on the table is a substitute amendment, and posting it does not mean the committee has adopted it. Watch whether members amend the thresholds, the same-asset rule, or the 5,000-transfer exclusion during debate.

Timing matters too. Section 101 would apply to dispositions after December 31, 2027, if enacted. Other sections carry their own rules and dates, so the entire bill does not simply switch on in 2028.

Committee approval, if it comes, is only one step. The measure still needs full House passage, Senate action, and a presidential signature, the same wall that has stalled other digital-asset efforts like the CLARITY Act in the Senate. Momentum has been elusive even as figures like Senator Lummis pushed for crypto legislation on tight timelines.

The market backdrop is calm but soft. Bitcoin traded at $75,462, down 3.2% on the day, while the broad crypto Fear & Greed reading sat at a neutral 51. Neither figure reflects sentiment about this bill specifically.

So the real question heading into the gavel: will the committee sharpen this narrow fee carve-out into something everyday crypto users can actually rely on, or water it down before it ever reaches the House floor?

Disclaimer: This article is for informational purposes only and does not constitute financial or investment advice. Cryptocurrency and digital asset markets carry significant risk. Always do your own research before making decisions.

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