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.