Applying Existing Tax Anti-Abuse Rules to Digital Assets Act

Current understanding

A House bill introduced and referred to Ways and Means would extend existing federal tax anti-abuse rules (such as wash-sale, constructive-sale, and related doctrines applied to securities and other financial instruments) to digital assets including cryptocurrency. The bill is at the introduction stage, unenacted, and has no implementing guidance. If enacted, crypto taxpayers and intermediaries would face anti-abuse constraints parallel to those applied to traditional securities positions.

Evidence log

• 2026-09-16 — Digital Asset Tax Certainty Act: cross-connection with digital-asset-tax-certainty-act: Both are tax-committee-track digital-asset bills; the Certainty Act moves to clarify general tax rules while the Anti-Abuse Act extends wash-sale-style doctrines. (novelty: 3)

Open questions

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